IN THE SUPREME COURT OF BRITISH COLUMBIA

No. S133713 Vancouver Registry IN THE SUPREME COURT OF BRITISH COLUMBIA IN THE MATTER OF THE JOHEL GROUP OF COMPANIES AND THE PETITIONERS LISTED IN APPENDIX A (COLLECTIVELY THE COMPANY or THE JOHEL GROUP ) RECEIVER S THIRD REPORT November 26, 2014

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 TABLE OF CONTENTS 1. BACKGROUND... 1 2. DISCHARGE OF THE MONITOR...4 3. BANKRUPTCY OF CERTAIN COMPANIES...4 4. DISTRIBUTION OF FUNDS... 5 5. ASSET SALES AND OTHER RECOVERIES...6 6. INTERIM STATEMENT OF RECEIPTS AND DISBURSEMENTS... 7 7. ONGOING LIQUIDATION EFFORTS BY THE RECEIVER... 7 8. APPROVAL OF PROFESSIONAL FEES AND DISBURSEMENTS...9 9. PROPOSED DISTRIBUTION AND ASSET ASSIGNMENTS...11 10. SUMMARY OF DIRECTIONS AND RELIEF SOUGHT... 12

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 APPENDICES A. Summary of Johel Group Entities and Status B. Summary of Secured Claims Paid in CCAA and Receivership C. Receiver s Interim Statement of Receipts and Disbursements D. Invoices of PwC Inc., Receiver of Cougar Crushing & Screening Ltd. E. Invoices of PwC Inc., Receiver of Cowichan Valley Contracting Ltd. F. Invoices of PwC Inc., Receiver of Johel Brothers Contracting Ltd. G. Invoices of PwC Inc., Receiver of Johel Brothers Construction Corporation H. Invoices of PwC Inc., Receiver of Cowichan Lake Concrete Ltd. I. Invoices of PwC Inc., Receiver of Cowichan Valley Concrete Ltd. J. Summary of Legal Fees and Invoices of Blake, Cassels & Graydon LLP

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 1. BACKGROUND 1.1 On May 21, 2013, on the application of 505396 B.C. Ltd., 0716973 B.C. Ltd., Cougar Crushing & Screening Ltd., Cougar Services Ltd., Cowichan Lake Concrete Ltd., Cowichan Lake Development Corporation, Cowichan Valley Concrete Ltd., Cowichan Valley Contracting Ltd., Davinco Industries Ltd., DS Johel Industries Ltd., Island Excavating Ltd., JBC Holdings Ltd., Johel Brothers Construction Corporation, Johel Brothers Contracting Ltd., Johel Investments Ltd. and Windchime Developments Inc. (collectively, the Company or the Johel Group ) pursuant to the Companies Creditors Arrangement Act (the CCAA ), the Supreme Court of British Columbia (the Court ) granted an Initial Order. PricewaterhouseCoopers Inc. was appointed as Monitor ( PwC or the Monitor ). 1.2 During the CCAA period, the Company failed to liquidate its real estate holdings as intended and on October 29, 2013, the Court: 1.2.1 Ordered that the CCAA stay of proceedings be lifted; 1.2.2 Appointed PricewaterhouseCoopers Inc. as Receiver or Receiver-Manager (the Receiver ) of the properties, assets and undertakings of twelve of the sixteen companies in the Johel Group (the Johel Receivership Group ); and 1.2.3 Directed that the CCAA proceedings would continue, but only for the limited purposes of: 1.2.3.1 Managing and determining enforcement, priority, payment and allocation of the burden of the Administrative Charge, the DIP Lender s Charge, and the Replacement Charge (collectively, the CCAA Charges ); 1.2.3.2 Managing and determining the assessment of the costs in favour of the Monitor, the Monitor s counsel and Petitioners counsel; and 1.2.3.3 Providing a forum for determination of disputes that may arise between and among the secured, unsecured and statutory creditors of the Petitioners as to priorities and otherwise. 1

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 1.3 On December 20, 2013, the Receiver applied for and was granted an order approving an agreement for Maynards Industries Ltd. to provide auction services to the Receiver. 1.4 On April 17, 2014, the Court: 1.4.1 Approved the fees and disbursements of the Monitor and the Monitor s counsel; 1.4.2 Approved the allocation of the burden of the CCAA Charges; 1.4.3 Authorized the Receiver to assign eight entities within the Johel Receivership Group into bankruptcy; 1.4.4 Authorized the Receiver to distribute funds in a manner substantially consistent with the methodology set out in the Supplemental Report to the Monitor s Seventh and the Receiver s Second Report to Court; and 1.4.5 Authorized the Monitor s discharge and the termination of the CCAA proceedings provided that the Monitor filed a certificate (the CCAA Discharge Certificate ) certifying that: 1.4.5.1 The beneficiaries of the CCAA Charges had been paid; 1.4.5.2 PwC and Borden Ladner Gervais LLP ( BLG ), as beneficiaries of the Administrative Charge, had agreed upon the distribution of the Administrative Charge as between them; and 1.4.5.3 Any and all matters incidental to the termination of the CCAA had been completed. 1.5 Twenty three parcels of the Company s real property are subject to foreclosure proceedings by mortgagors, four of which PwC was appointed Receiver over: 1.5.1 Ryan Mortgage Income Fund Inc. received Order Nisi in respect of three titles on October 29, 2013; 1.5.2 Bank of Montreal ( BMO ) received Order Nisi in respect of one title on December 10, 2013; and 2

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 1.5.3 Island Savings Credit Union ( ISCU ) received Order Nisi in respect of three mortgages covering nineteen titles on August 27, 2014. PwC was appointed Receiver in respect of four of these titles. 1.6 PwC has established a website at www.pwc.com/car-johelgroup where all documents relating to the CCAA and Receivership proceedings may be accessed. 1.7 This is the Receiver s Third Report to the Court since its appointment on October 29, 2013. 1.8 The purpose of this Report is to: 1.8.1 Update the Court and stakeholders of the discharge of the Monitor; 1.8.2 Provide the Court with an update on the activities of the Trustee and the Receiver from April 14, 2014 to date; 1.8.3 Seek the discharge of the Trustee in respect of Johel Brothers Contracting Ltd., Johel Brothers Construction Corporation, Cowichan Lake Concrete Ltd., and Cowichan Valley Concrete Ltd. (the Bankruptcy Discharge Companies ); and 1.8.4 Seek the discharge of the Receiver in respect of Cougar Crushing & Screening Ltd., Cowichan Valley Contracting Ltd., Johel Brothers Contracting Ltd., Johel Brothers Construction Corporation, Cowichan Lake Concrete Ltd., and Cowichan Valley Concrete Ltd. (the Receivership Discharge Companies ). In order to accomplish this, the Receiver requests that the Court provide: 1.8.4.1 Summary approval of the accounts of the Receiver and the Receiver s counsel; and 1.8.4.2 Authorization to distribute surplus funds and assign certain amounts receivable to the secured creditors to complete the distribution of remaining assets. 3

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 2. DISCHARGE OF THE MONITOR 2.1 On July 4, 2014, the Monitor filed the CCAA Discharge Certificate certifying that: 2.1.1 The beneficiaries of the CCAA Charges had been paid; 2.1.2 PwC and BLG, as beneficiaries of the Administrative Charge, had agreed upon the distribution of the Administrative Charge as between them; and 2.1.3 Any and all matters incidental to the termination of the CCAA had been completed. 3. BANKRUPTCY OF CERTAIN COMPANIES 3.1 On April 17, 2014, the Court empowered and authorized the Receiver to assign eight entities within the Johel Receivership Group into bankruptcy. 3.1.1 On April 28, 2014, Cougar Crushing & Screening Ltd. was assigned into bankruptcy and Hayes McNeill & Partners Ltd. ( Hayes McNeill ) was appointed as Trustee in bankruptcy. 3.1.2 On May 1, 2014, Cougar Services Ltd., Cowichan Lake Concrete Ltd., Cowichan Valley Concrete Ltd., Island Excavating Ltd., Johel Brothers Construction Corporation and Johel Brothers Contracting Ltd. were assigned into bankruptcy and PwC was appointed as Trustee in bankruptcy (the Bankruptcy Group ). 3.1.3 With respect to the Bankruptcy Group, there are no assets or equity available to the unsecured creditors. 3.1.4 The April 17, 2014 Order stayed all administrative duties of the Trustee with respect to the Bankruptcy Group. 3.1.5 As a result, PwC, as Trustee of the Bankruptcy Group, has not been required to perform any administrative duties or other functions. 3.2 A summary of the status of each member entity of the Johel Group is provided in Appendix A. 4

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 4. DISTRIBUTION OF FUNDS 4.1 To date, the Court has authorized two distributions to the secured creditors, including Canada Revenue Agency ( CRA ) and secured employee wage claims. 4.1.1 On October 15, 2013, the Court authorized the first distribution by BLG, on behalf of the Company to the secured creditors, including CRA, in accordance with analysis prepared by the Monitor of $2,562,043. 4.1.2 The second distribution occurred during the Receivership proceedings. 4.1.2.1 On April 17, 2014, the Court authorized the Receiver to distribute funds in a manner consistent with the methodology set out in the Supplemental Report to the Monitor s Seventh and the Receiver s Second Report to Court. 4.1.2.2 In the Supplemental Report to the Monitor s Seventh and the Receiver s Second Report to Court, the Receiver estimated that the distribution to secured creditors would amount to $3,862,816. 4.1.2.3 During the period from May 2, 2014 to September 12, 2014, the Receiver distributed a total of $3,912,224 to the secured creditors in accordance with the Order. The increased distribution, from that estimated above, was attributable to some reassessments by CRA and further interest and cost claims advanced by the secured creditors. 4.1.2.4 In addition to the above noted distribution, on September 19, 2014, Caterpillar Financial Services Ltd. ( CAT ) reported that it had realized upon two pieces of equipment that were removed from the equipment auction and provided the Receiver with the surplus proceeds, net of its secured claim totaling $99,915. 4.1.2.5 As such, during the Receivership proceedings, $4,012,139 of secured creditor claims have been paid. 4.1.3 In summary, throughout the CCAA and Receivership proceedings to date, $6,574,182 of secured creditor claims have been paid, $2,562,043 during the 5

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 CCAA and $4,012,139 during the Receivership. A detailed summary of the secured claims paid by the Company and the Receiver is attached hereto as Appendix B. 4.2 The Receiver paid $841,951 and $250,000 to the beneficiaries of the DIP Lender Charge and the Administrative Charge, respectively. 4.3 The Receiver paid surplus funds of $4,927 to the unsecured creditors of Cowichan Valley Contracting Ltd., on a pro rata basis as authorized by the Court on April 17, 2014. 4.4 The Receiver has advanced $91,718 to Hayes McNeill, the Trustee in bankruptcy of Cougar Crushing & Screening Ltd. 4.5 Other pre-receivership claims settled by the Receiver are: 4.5.1 Property taxes in the amount of $29,857; 4.5.2 Pre-receivership lien claims totaling $248,707; and 4.5.3 Pre-receivership Worksafe B.C. premiums of $6,997. 5. ASSET SALES AND OTHER RECOVERIES 5.1 On April 17, 2014 the Court approved the purchase and sale agreement dated March 26, 2014 between the Receiver and Independent Concrete Ltd. ( ICL ) for Cowichan Lake Concrete Ltd. s ( CLCL ) interest in ICL. The sale price of $293,000 was paid to the Receiver and the sale closed on April 24, 2014. 5.2 On July 10, 2014, the Court approved the sale agreement dated May 1, 2014 for property located at Youbou Road and Teleglobe Canada Road, Lake Cowichan (PID: 018-831-273) between the Receiver and MacNutt Enterprises Ltd., subsequently assigned to Rainbow Valley Nursery Ltd. The sale closed on July 24, 2014 and the sale price of $435,000, plus a property tax recovery in the amount of $3,862 was paid to the Receiver. 5.3 The Letter of Credit ( LC ) held as security for the operation of the recycling facility was cancelled following the sale of PID: 018-831-273, on which the recycling facility was located. The Receiver recovered $50,216 including accrued interest. 6

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 5.4 Life insurance policies insuring the directors of the Company have now been cancelled or assigned and the Receiver recovered the full cash value of the policies in the total amount of $458,114. 5.5 The Receiver has collected $138,978 of pre-receivership accounts receivable and postreceivership sales since it last reported to the Court on March 15, 2014. 6. INTERIM STATEMENT OF RECEIPTS AND DISBURSEMENTS 6.1 The Receiver s Interim Statement of Receipts and Disbursements from October 29, 2013 to November 24, 2014, for each entity in the Johel Receivership Group, is attached hereto as Appendix C. 7. ONGOING LIQUIDATION EFFORTS BY THE RECEIVER 7.1 The Receiver negotiated a purchase and sale agreement on the property located at 8800 North Shore Road, Lake Cowichan (PID: 009-994-645) comprised of the office buildings and maintenance shop. 7.1.1 The original purchase and sale agreement contained conditions that were to be removed on or before April 11, 2014. 7.1.2 Seven amendments were made to the original purchase and sale agreement to periodically extend the time for removal of conditions, the last of which extended the time to November 3, 2014. 7.1.3 As required by the purchaser for approval of financing, the property was to go through the process of environmental remediation. The Receiver paid $49,177 in this regard, and estimated that an additional $80,000 would be required to complete the remediation. 7.1.4 Recently, the purchaser requested an additional closing condition which ISCU, as first ranking secured creditor, would not approve and, in the result, no further extension of the agreement was granted. This agreement is now terminated. 7

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 7.2 The Receiver has not listed the property located at Meade Creek Road and North Shore Road, Lake Cowichan (PID: 018-831-281) which was the primary gravel pit formerly utilized by the Company. 7.2.1 The Receiver has recently been contacted by two parties interested in the property, however, no formal offers have yet been received. 7.2.2 The Receiver continues to discuss the future of the property and seek input from Business Development Bank of Canada ( BDC ), the first ranking secured creditor. 7.3 The Receiver has, jointly, entered into a listing agreement for the sale of resource lands co-owned with Cowichan Valley Building Products Ltd., located at 811-2 Youbou Road, Lake Cowichan (PID: 018-831-265). The property is currently listed with Colliers International for $575,000. 7.4 The Receiver continues to: 7.4.1 Collect old and minor accounts receivable using the services of a collection agency; 7.4.2 Facilitate the liquidation of other real estate that remains under the control of the Receiver; 7.4.3 Work with the Cowichan Valley Regional District to complete the North Dike project to the required specification in order to realize upon the $45,000 holdback; 7.4.4 Liquidate other assets, including investments in Cowichan Valley Building Products Ltd., Countrywide Village Realty Ltd. and Cherokee Land Investment Ltd.; and 7.4.5 Take steps to recover security posted with the Ministry of Energy and Mines of the Province of British Columbia. 8

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 8. APPROVAL OF PROFESSIONAL FEES AND DISBURSEMENTS 8.1 With respect to the Bankruptcy Discharge Companies, the Trustee, as previously noted, has not performed any administrative duties or other functions. As a result, the Trustee does not have any invoices that relate to the Bankruptcy Discharge Companies. 8.2 With respect to the Receivership Discharge Companies, the Receiver s invoices for the period October 29, 2013 to date are summarized in Table 1 below. A detailed summary of the Receiver s invoices, along with copies of the invoices are attached hereto as Appendix D, E, F, G, H, and I. T he Johel Group of Com panies, et al. T able 1 Sum m ary of Receiver Fees For the Period October 29, 2013 to Date Com pany Fees ($) Disb. ($) Subtotal ($) GST ($) T otal ($) Cougar Crushing & Screening Ltd. 51,852.50 61 6.7 0 52,469.20 2,623.48 55,092.68 Cowichan Valley Contracting Ltd. 30,380.40 539.68 30,920.08 1,539.50 32,459.58 Johel Brothers Contracting Ltd. 1 7 0,7 95.00 61 9.54 1 7 1,41 4.54 8,57 0.7 4 1 7 9,985.28 Johel Brothers Construction Corporation 64,1 35.00 1,1 7 0.88 65,305.88 3,265.32 68,57 1.20 Cowichan Lake Concrete Ltd. 45,7 60.00 61 6.7 0 46,37 6.7 0 2,31 8.85 48,695.55 Cowichan Valley Concrete Ltd. 53,81 2.50 1,7 51.22 55,563.7 2 2,7 7 8.20 58,341.92 Totals 416,735.40 5,314.72 422,050.12 21,096.09 443,146.21 8.2.1 The Receiver, with respect only to the Receivership Discharge Companies, has: 8.2.1.1 Collected pre-receivership accounts receivable of $1.13 million; 8.2.1.2 Completed contracts in progress and collected $593,000 in post receivership revenue; 8.2.1.3 Arranged and completed the auction of equipment of which $1.94 million was realized on the sale of equipment owned by the Receivership Discharge Companies; 8.2.1.4 Pursued CAT for the recovery of the value of Johel Brothers Construction Corporation s equipment removed by CAT; 8.2.1.5 Recovered the cash surrender value of the life insurance policies; 9

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 8.2.1.6 Liquidated CLCL s interest in ICL; 8.2.1.7 Assisted the former employees file claims with the Receiver, file claims under the Wage Earner Protection Program, issued employee payments and T4s; 8.2.1.8 Prepared the 2013 and pre-bankruptcy income tax returns and other government returns; and 8.2.1.9 Reported to multiple secured creditors throughout the administration. 8.2.2 The Receiver submits that its accounts are reasonable and the time charged is necessary in the circumstances. 8.3 With respect to the Receivership Discharge Companies, the invoices of the Receiver s legal counsel, Blake, Cassels & Graydon LLP ( Blakes ), for the period October 29, 2013 to date total $38,833 and are summarized in Table 2 below. T he Johel Group of Companies, et al. T able 2 Summary of Blakes Fees For the Period October 29, 2013 to Date Company Fees ($) Disb. ($) PST ($) Subtotal ($) GST ($) T otal ($) Cougar Crushing & Screening Ltd. 3,47 8.00 7.37 243.46 3,7 28.83 17 4.26 3,903.09 Cowichan Valley Contracting Ltd. 2,245.00 6.50 1 57.1 5 2,408.65 11 2.57 2,521.22 Johel Brothers Contracting Ltd. 3,47 8.00 7.38 243.46 3,7 28.84 17 4.28 3,903.1 2 Johel Brothers Construction Corporation 3,47 8.00 7.38 243.46 3,7 28.84 17 4.28 3,903.1 2 Cowichan Lake Concrete Ltd. 17,959.00 7 4.15 1,257.13 19,290.28 900.49 20,1 90.7 7 Cowichan Valley Concrete Ltd. 3,925.00 1 5.44 27 4.7 5 4,21 5.1 9 196.64 4,411.83 Totals 34,563.00 118.22 2,419.41 37,100.63 1,732.52 38,833.15 8.3.1 In preparing its invoices, Blakes allocated its fees to each of the Receivership Orders. As such, the Receiver was required to allocate Blakes fees to the entities under each Receivership Order. A detailed summary, along with the Receiver s allocation and copies of the Blakes invoices are attached hereto as Appendix J. 8.3.2 With respect to the legal charges presented, the Receiver confirms: 8.3.2.1 It has examined the invoices; 10

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 8.3.2.2 The services were duly authorized and rendered; 8.3.2.3 In its opinion, the charges are reasonable; and 8.3.2.4 In its opinion, the allocation of the charges is reasonable. 9. PROPOSED DISTRIBUTION AND ASSET ASSIGNMENTS 9.1 With respect to the Receivership Discharge Companies the Receiver currently holds surplus cash and expects to recover further, relatively minor, amounts, including: 9.1.1 GST credits; 9.1.2 Dividends on intercompany receivables due from Cougar Crushing & Screening Ltd., in bankruptcy; and 9.1.3 Accounts receivable via the efforts of a collection agency. 9.2 The Receiver proposes: 9.2.1 With respect to surplus cash and anticipated GST refunds in Cougar Crushing & Screening Ltd., distribute and endorse further amounts received to Hayes McNeill; 9.2.2 With respect to surplus cash held by Johel Brothers Contracting Ltd. being $228,458, Johel Brothers Construction Corporation being $82,690, and Cowichan Lake Concrete Ltd. being $237,774, distribute these amounts to ISCU, pursuant to its general security agreement. All prior ranking charges, including those of Canadian Western Bank and Royal Bank of Canada, have been paid in full. In addition, there are sundry amounts due in respect of GST refunds and anticipated future collections of accounts receivable which the Receiver proposes be assigned and endorsed to ISCU as they are received; and 9.2.3 With respect to surplus cash and any further recoveries in Cowichan Valley Concrete Ltd., distribute the surplus cash being $58,444 and endorse further amounts received to BMO, the first ranking secured creditor. 11

THE JOHEL GROUP OF COMPANIES, ET AL. RECEIVER S THIRD REPORT TO COURT November 26, 2014 10. SUMMARY OF DIRECTIONS AND RELIEF SOUGHT 10.1 The Receiver submits this Report to the Court in support of its application to the Court for: 10.1.1 Summary approval of the accounts of the Receiver and the Receiver s counsel; 10.1.2 Approval to distribute surplus cash, and to assign other amounts receivable to ISCU and BMO, as set out above; 10.1.3 Discharge of the Receiver in respect of the Receivership Discharge Companies; and 10.1.4 Discharge of the Trustee in respect of the Bankruptcy Discharge Companies. This report is respectfully submitted this November 26, 2014. PricewaterhouseCoopers Inc. Court Appointed Receiver of The Johel Receivership Group of Companies Richard D. Pallen Senior Vice President 12

APPENDIX A Summary of Johel Group Entities and Status

Summary of Johel Group Entities and Status CCAA Receivership Bankruptcy Petitioner Status Status Proposed Proposed Appointing Discharge Status Trustee Discharge Creditor Company Company 505396 B.C. Ltd. Terminated Receiver BDC/ISCU D.S. Johel Industries Ltd. Terminated Receiver BDC/ISCU JBC Holdings Ltd. Terminated Receiver BDC/ISCU Cougar Services Ltd. Terminated Receiver BDC/ISCU Bankrupt PwC Cougar Crushing & Screening Ltd. Terminated Rec Mgr RBC Bankrupt Hayes McNeill Cowichan Valley Contracting Ltd. Terminated Rec Mgr RBC Island Excavating Ltd. Terminated Rec Mgr RBC Bankrupt PwC Johel Brothers Contracting Ltd. Terminated Rec Mgr RBC Bankrupt PwC Johel Brothers Construction Terminated Rec Mgr RBC Corporation Bankrupt PwC Cowichan Valley Concrete Ltd. Terminated Rec Mgr BMO Bankrupt PwC Cowichan Lake Concrete Ltd. Terminated Rec Mgr BMO Bankrupt PwC Johel Investments Ltd. Terminated Receiver Maynards 0716973 B.C. Ltd. Terminated Cowichan Lake Development Terminated Corporation Davinco Industries Ltd. Terminated Windchime Developments Inc. Terminated

APPENDIX B Summary of Secured Claims Paid

PricewaterhouseCoopers Inc. Monitor, Receiver or Receiver-Manager of: The Johel Group Summary of Secured Claims Paid as at November 24, 2014 Total 505396 B.C. Ltd Cougar Crushing & Screening Ltd. Cowichan Lake Concrete Ltd. Cougar Services Ltd. Cowichan Valley Concrete Ltd. Cowichan Valley Contracting Ltd. D.S. Johel Industries Ltd. Island Excavating Ltd. Johel Brothers Contracting Ltd. Johel Brothers Construction Corporation JBC Holdings Ltd. Johel Investments Ltd. Bank of Montreal 8,469.53 - - - - 8,469.53 - - - - - - - Business Development Bank of Canada 915,534.84 35.39 12,015.49 32,940.43 789,540.21 11,276.05 5,350.01-1,902.92 32,168.93 30,302.71-2.68 Business Development Bank of Canada - Equipment Use 38,452.00-16,796.94 376.28 29.57 3,526.53 4,013.68 393.01 799.67 12,516.33 - - - Canada Revenue Agency 627,299.35-51,211.88 26,394.10 137,056.57 43,802.70 29,198.66-216,558.63 112,124.61 10,952.20 - - Canadian Western Bank 2,472,366.92 86.14 1,053,494.62 516,063.00 688,004.45 39,258.54 903.96-321.53 7,914.49 166,265.85-54.34 CAT Financial 182,317.11 7.94 275.31 1,049.63 33,308.22 455.21 83.29-29.62 729.21 146,378.48-0.20 Estate of DS Johel 116,516.64 116,516.64 Island Savings Credit Union 257,731.39 6,301.02 6,411.59 18,182.81 194,284.59 6,421.20 2,774.13-986.72 17,149.50 5,218.10-1.72 Kal Tire 1,244.34 1,244.34 Kornfeld LLP In Trust 563,552.58-10,119.68 26,509.71 480,002.77 8,673.56 4,670.24-1,661.13 27,126.20 4,787.62-1.67 Minister of Finance (PST) 15,706.09 15,706.09 - - - - - - - - - - - RBC Automotive Finance (GMAC) 31,901.03 - - - - - - - - 12,477.33 19,423.70 - - RBC Automotive Finance (Resmor Trust Company) 30,613.31-3,169.48 8,302.83 4,360.32 2,716.55 1,462.72-520.27 8,495.91 1,499.48-85.75 RBC Leasing 18,347.70-556.41 1,457.58 765.46 476.90 256.78-91.33 1,491.48 13,251.67-0.09 Royal Bank of Canada 955,000.42 3.52 9,807.38 25,837.42 14,206.69 8,503.23 4,506.68 410,846.36 1,602.96 210,093.04 269,591.46-1.68 VFS Canada Inc. 270,782.60 80.12 3,193.70 11,681.91 39,722.74 199,496.46 1,032.04-367.08 8,472.35 6,734.08-2.12 Wage Earners 50,063.35-5,628.79 1,901.86-4,143.40 8,568.71-9,209.45 15,125.38 5,485.76 - - Wells Fargo Equipment Finance 18,282.80 - - - - - - - - - 18,282.80 - - Total 6,574,181.99 22,220.22 1,172,681.25 670,697.57 2,499,042.57 337,219.86 62,820.92 411,239.37 234,051.30 465,884.75 698,173.91-150.27

APPENDIX C Receiver s Interim Statement of Receipts and Disbursements

PricewaterhouseCoopers Inc. Receiver or Receiver-Manager of: The Johel Group Statement of Receipts and Disbursements For the period: October 29, 2013 to November 24, 2014 505396 B.C. Ltd Cougar Services Ltd. D.S. Johel Industries Ltd. JBC Holdings Ltd. Total BDC / ISCU Cougar Crushing & Screening Ltd. Cowichan Valley Contracting Ltd. Johel Brothers Island Contracting Excavating Ltd. Ltd. Receipts Borrowings on Receiver's Certificate - - - - - - - - - 15,000.00 15,000.00 - - - - - 15,000.00 Cash at Bank 7,938.50-9,157.77-17,096.27 71,812.60 23,257.23 31,579.26 65,570.42 62,538.97 254,758.48 7,038.54 118,045.06 125,083.60 10,417.71 10,417.71 407,356.06 Letter of Credit held as Security - - - - - - - (0.00) 50,000.00-50,000.00 - - - - - 50,000.00 Accounts Receivable Collections 7,650.17 4,920.05 1,732.50-14,302.72 315,225.42 156,459.20 501,254.39 423,904.34-1,396,843.35 22,910.96 209,461.05 232,372.01 4,645.00 4,645.00 1,648,163.08 Post-Receivership Revenue Collections 1,929.88 730.06 16,012.90 3.13 18,675.98 234,014.14 52,837.07 11,140.15 240,517.44 120.40 538,629.19 5,354.00 59,952.87 65,306.87 8.58 8.58 622,620.62 Insurance Refund - - - - - - - - 459,546.79 171.00 459,717.79-1,197.13 1,197.13 - - 460,914.92 Interest 451.87 4,213.33 1,208.17 109.52 5,982.89 1,431.01 380.27 1,139.05 2,243.08 1,784.21 6,977.62 2,868.72 1,800.78 4,669.50 209.04 209.04 17,839.05 Property Tax Recovery - - 3,861.64-3,861.64 - - - - - - - - - - - 3,861.64 Sale of Interest in Independent Concrete Ltd. - - - - - - - - - - - 293,000.00-293,000.00 - - 293,000.00 Sale of Equipment 35,742.12 1,898,241.71-21,083.33 1,955,067.16 108,583.67 - - 196,147.47 722,460.67 1,027,191.81 660,484.18 252,770.90 913,255.08 57,759.23 57,759.23 3,953,273.28 Sale of Equipment (Caterpillar) - - - - - - - - - 173,070.00 173,070.00 - - - - - 173,070.00 Sale of Land - - 435,000.00-435,000.00 - - - - - - - - - - - 435,000.00 GST Collected 3,883.27 1,845.44 821.25 3,750.09 10,300.05 11,699.90 2,641.76 34,171.94 11,382.59 2,138.11 62,034.30-3,029.75 3,029.75 - - 75,364.10 GST Refund 3,486.68-2,309.31-5,795.99 1,202.14 2,225.23-1,791.21-5,218.58 1,657.09 2,917.02 4,574.11 1,536.74 1,536.74 17,125.42 PST Collected - 2,513.63 - - 2,513.63-91.74-6,587.81 571.22 7,250.77 745.16 4,088.07 4,833.23 - - 14,597.63 Total Receipts 61,082.49 1,912,464.22 470,103.54 24,946.07 2,468,596.33 743,968.88 237,892.50 579,284.79 1,457,691.15 977,854.58 3,996,691.89 994,058.65 653,262.63 1,647,321.28 74,576.30 74,576.30 8,187,185.80 Disbursements Employee Contract Labour - (15,999.99) - - (15,999.99) - - (187.45) - (6,677.50) (6,864.95) - - - - - (22,864.94) Employee Wages and Benefits - (3,812.20) - - (3,812.20) (16,635.03) (11,776.91) (50,919.72) (53,450.17) (89,701.95) (222,483.78) (23,520.58) (13,282.14) (36,802.72) - - (263,098.70) Payroll Deductions and Employer Contributions - (1,065.52) - - (1,065.52) (3,989.59) (3,482.08) (19,386.08) (30,543.18) (29,324.65) (86,725.58) (5,587.18) (3,244.20) (8,831.38) - - (96,622.48) WorkSafe BC Premiums - (538.62) - - (538.62) (296.76) 116.36 (2,098.93) (5,498.07) (3,316.04) (11,093.44) (718.38) (334.70) (1,053.08) - - (12,685.14) Total Employee - (21,416.33) - - (21,416.33) (20,921.38) (15,142.63) (72,592.18) (89,491.42) (129,020.14) (327,167.75) (29,826.14) (16,861.04) (46,687.18) - - (395,271.26) Operating Insurance (7,050.56) - (5,127.68) (2,273.52) (14,451.76) - - - (15,318.48) (20,084.11) (35,402.59) (6,662.67) - (6,662.67) (160.24) (160.24) (56,677.26) Intercompany Charges 57,246.73 47,483.89 (5,700.00) 24,937.50 123,968.12 (79,310.07) (13,072.60) (3,155.56) (98,874.83) 83,394.25 (111,018.81) 34,667.74 (47,617.05) (12,949.31) - - (0.00) Operating Expenses (4,491.50) (2,188.00) (692.10) (1,075.42) (8,447.02) (22,653.38) (670.61) (5,237.35) (106,070.82) (86.55) (134,718.71) (2,497.58) (30,774.60) (33,272.18) - - (176,437.91) Remediation Costs - - - (49,176.72) (49,176.72) - - (21,236.57) - - (21,236.57) - - - - - (70,413.29) Total Operating 45,704.67 45,295.89 (11,519.78) (27,588.16) 51,892.62 (101,963.45) (13,743.21) (29,629.48) (220,264.13) 63,223.59 (302,376.68) 25,507.49 (78,391.65) (52,884.16) (160.24) (160.24) (303,528.46) Professional Legal Fees (8,170.90) (7,889.53) (24,168.03) (21,595.25) (61,823.71) (4,010.30) (2,408.65) (4,275.08) (4,008.78) (3,993.73) (18,696.54) (19,570.22) (4,761.44) (24,331.66) (3,754.58) (3,754.58) (108,606.49) Receiver's Fees (32,662.18) (36,942.18) (21,889.68) (31,229.68) (122,723.72) (52,469.20) (30,920.08) (42,114.68) (171,414.54) (65,305.88) (362,224.38) (46,376.70) (55,563.72) (101,940.42) (24,089.68) (24,089.68) (610,978.20) Other Professional Fees (2,353.32) (7,888.33) (1,309.22) (5,425.32) (16,976.19) (2,402.71) (1,369.03) (2,227.25) (4,088.59) (4,996.85) (15,084.43) (2,198.53) (2,156.95) (4,355.48) (1,302.87) (1,302.87) (37,718.97) Total Professional (43,186.40) (52,720.04) (47,366.93) (58,250.25) (201,523.62) (58,882.21) (34,697.76) (48,617.01) (179,511.91) (74,296.46) (396,005.35) (68,145.45) (62,482.11) (130,627.56) (29,147.13) (29,147.13) (757,303.66) Statutory Advertising (1,419.13) (75.13) (75.13) (75.13) (1,644.53) (75.13) (75.13) (75.13) (1,419.13) (75.13) (1,719.66) (75.13) (75.13) (150.26) (75.13) (75.13) (3,589.58) Bank Charges (6.56) (29.79) - (0.33) (36.68) (45.52) (28.80) (80.20) (2,148.61) (759.25) (3,062.38) (30.40) (2,181.20) (2,211.60) (6.91) (6.91) (5,317.57) Collection Fees on Accounts Receivable Collections - - - - - - - (7,631.33) (10,840.88) - (18,472.21) - (6,446.40) (6,446.40) - - (24,918.61) Fees Paid to Official Receiver (70.00) (220.00) (70.00) (70.00) (430.00) (70.00) (70.00) (220.00) (220.00) (220.00) (800.00) (220.00) (220.00) (440.00) (70.00) (70.00) (1,740.00) Fees Paid to Registrar (20.00) (20.00) (20.00) (20.00) (80.00) (20.00) (20.00) (20.00) (20.00) (20.00) (100.00) (20.00) (20.00) (40.00) (20.00) (20.00) (240.00) GST Remitted (3,739.86) (1,553.06) (1,291.22) (840.56) (7,424.70) (11,261.41) (2,945.68) (27,692.83) (7,668.22) (190.57) (49,758.71) - (3,105.12) (3,105.12) - - (60,288.53) GST/HST Paid (ITC) (3,302.31) (2,729.65) (2,360.65) (4,848.59) (13,241.19) (3,335.98) (1,947.42) (9,802.56) (19,970.24) (6,046.78) (41,102.97) (3,900.09) (4,520.93) (8,421.02) (1,446.10) (1,446.10) (64,211.28) PST Remitted - (2,513.63) - - (2,513.63) - (91.74) - (6,587.81) (571.22) (7,250.77) (745.16) (4,088.07) (4,833.23) - - (14,597.63) Payment of Receiver's Certificate - - - - - - - - - (15,000.00) (15,000.00) - - - - - (15,000.00) Interest on Payment of Receiver's Certificate (0.05) (4.31) - (0.05) (4.41) (15.92) - - - (16.82) (32.74) (5.53) - (5.53) (0.05) (0.05) (42.73) Total Statutory (8,557.91) (7,145.57) (3,817.00) (5,854.66) (25,375.14) (14,823.96) (5,178.77) (45,522.05) (48,874.89) (22,899.77) (137,299.44) (4,996.31) (20,656.85) (25,653.16) (1,618.19) (1,618.19) (189,945.93) Total Disbursements (6,039.64) (35,986.05) (62,703.71) (91,693.07) (196,422.47) (196,591.00) (68,762.37) (196,360.72) (538,142.35) (162,992.78) (1,162,849.22) (77,460.41) (178,391.65) (255,852.06) (30,925.56) (30,925.56) (1,646,049.31) Intercompany Borrowings / (Advances) 38,389.90 (111,507.37) (19,026.98) 78,243.65 (13,900.80) - - 92,000.02 (70,197.49) (21,802.53) - - - - 13,900.79 13,900.79 (0.01) Johel Brothers Construction Corporation Total RBC Cowichan Lake Concrete Ltd. Cowichan Valley Concrete Ltd. Total BMO Johel Investments Ltd. Total Maynards Total Excess Receipts over Disbursements before Distributions 93,432.75 1,764,970.80 388,372.85 11,496.65 2,258,273.06 547,377.87 169,130.13 474,924.09 849,351.31 793,059.27 2,833,842.67 916,598.24 474,870.97 1,391,469.22 57,551.54 57,551.54 6,541,136.48

PricewaterhouseCoopers Inc. Receiver or Receiver-Manager of: The Johel Group Statement of Receipts and Disbursements For the period: October 29, 2013 to November 24, 2014 505396 B.C. Ltd Cougar Services Ltd. D.S. Johel Industries Ltd. JBC Holdings Ltd. Total BDC / ISCU Cougar Crushing & Screening Ltd. Cowichan Valley Contracting Ltd. Johel Brothers Island Contracting Excavating Ltd. Ltd. Less: CCAA DIP Charge (23,191.47) (153,265.39) - (5,041.62) (181,498.49) (221,831.49) (70,582.75) (20,166.50) (141,165.49) (100,832.49) (554,578.72) (50,416.25) (30,249.75) (80,666.00) (25,208.12) (25,208.12) (841,951.33) CCAA Admin Charge (20,000.00) (20,000.00) - - (40,000.00) (30,000.00) (30,000.00) (10,000.00) (40,000.00) (30,000.00) (140,000.00) (20,000.00) (30,000.00) (50,000.00) (20,000.00) (20,000.00) (250,000.00) Secured Claims (22,220.22) (1,562,357.63) (393.01) - (1,584,970.86) (172,681.25) (62,820.92) (180,888.46) (464,334.17) (600,841.61) (1,481,566.41) (608,231.23) (337,219.87) (945,451.10) (150.27) (150.27) (4,012,138.64) Unsecured Claims - - - - - - (4,927.26) - - - (4,927.26) - - - - - (4,927.26) Property Taxes (5,415.83) - - - (5,415.83) - - - - - - - (18,039.36) (18,039.36) (6,401.67) (6,401.67) (29,856.86) Transfer to Trustee - - - - - (91,717.98) - - - - (91,717.98) - - - - - (91,717.98) Pre-Receivership Lien Claims - - - - - (26,692.90) - (177,255.50) (44,094.18) - (248,042.58) - (664.50) (664.50) - - (248,707.08) Pre-Receivership WorkSafe BC Premiums - (341.79) - - (341.79) (1,905.96) (799.20) (1,524.48) (1,496.71) (497.94) (6,224.29) (177.17) (253.52) (430.69) - - (6,996.77) Total Distributions (70,827.52) (1,735,964.81) (393.01) (5,041.62) (1,812,226.97) (544,829.58) (169,130.13) (389,834.94) (691,090.55) (732,172.04) (2,527,057.24) (678,824.65) (416,427.00) (1,095,251.65) (51,760.06) (51,760.06) (5,486,295.92) Excess Receipts over Disbursements and Distributions 22,605.23 29,005.99 387,979.84 6,455.03 446,046.09 2,548.30 0.00 85,089.15 158,260.76 60,887.22 306,785.43 237,773.60 58,443.97 296,217.57 5,791.47 5,791.47 1,054,840.56 Represented by: Cash on Hand 22,605.23 29,005.99 387,979.84 6,455.03 446,046.09 2,548.30-85,089.15 158,260.76 60,887.22 306,785.43 237,773.60 58,443.97 296,217.57 5,791.47 5,791.47 1,054,840.56 Johel Brothers Construction Corporation Total RBC Cowichan Lake Concrete Ltd. Cowichan Valley Concrete Ltd. Total BMO Johel Investments Ltd. Total Maynards Total Financial Position Net of Intercompany Debt (15,784.67) 140,513.36 407,006.82 (71,788.62) 459,946.89 2,548.30 0.00 (6,910.87) 228,458.25 82,689.75 306,785.43 237,773.60 58,443.97 296,217.57 (8,109.32) (8,109.32) Receiver's Fees - Not Paid Receiver's Fees - April, 2014 (3,510.32) (4,954.07) (2,481.32) (5,342.57) (16,288.28) - - (5,269.07) - - (5,269.07) - - - (3,762.32) (3,762.32) Receiver's Fees - May, 2014 (2,673.17) (1,822.67) (4,720.67) (5,303.42) (14,519.93) - - (4,500.17) - - (4,500.17) - - - (5,077.66) (5,077.66) Receiver's Fees - June, 2014 (2,089.50) (3,223.50) (2,283.75) (6,032.25) (13,629.00) - - (2,110.50) - - (2,110.50) - - - (2,304.75) (2,304.75) Receiver's Fees - July, 2014 (3,171.51) (982.26) (8,253.51) (3,938.01) (16,345.29) - - (8,621.01) - - (8,621.01) - - - (4,699.26) (4,699.26) Receiver's Fees - August, 2014 (1,921.50) (430.50) (1,916.25) (4,152.75) (8,421.00) - - (1,533.00) - - (1,533.00) - - - (2,152.50) (2,152.50) Receiver's Fees - September, 2014 (2,412.73) (1,782.73) (1,441.48) (3,026.98) (8,663.92) - - (2,848.48) - - (2,848.48) - - - (2,265.73) (2,265.73) Receiver's Fees - October, 2014 (7,943.25) (813.75) (1,092.00) (2,388.75) (12,237.75) - - (887.25) - - (887.25) - - - (2,467.50) (2,467.50) Total (23,721.98) (14,009.48) (22,188.98) (30,184.73) (90,105.17) - - (25,769.48) - - (25,769.48) - - - (22,729.72) (22,729.72)

APPENDIX D Invoices of PwC Inc., Receiver of Cougar Crushing & Screening Ltd.

In the Matter of the Receivership of Cougar Crushing & Screening Ltd. Summary of Receiver Fees Invoice # Invoice Date Period Fees ($) Disb. ($) Subtotal ($) GST $ Total ($) VN133701984 17-Dec-14 29-Oct-13 30-Nov-13 13,187.50-13,187.50 659.38 13,846.88 VN134700086 21-Jan-14 01-Dec-13 31-Dec-13 5,295.00 261.78 5,556.78 277.84 5,834.62 VN134700253 14-Feb-14 01-Jan-14 31-Jan-14 3,000.00-3,000.00 150.00 3,150.00 VN134700408 19-Mar-14 01-Feb-14 28-Feb-14 2,612.50 244.16 2,856.66 142.84 2,999.50 VN134700604 17-Apr-14 01-Mar-14 31-Mar-14 5,720.00 33.74 5,753.74 287.69 6,041.43 VN134700783 21-May-14 01-Apr-14 30-Apr-14 5,095.00 28.16 5,123.16 256.16 5,379.32 VN134701125 18-Jul-14 01-May-14 31-May-14 7,052.50 18.37 7,070.87 353.55 7,424.42 VN134701186 25-Jul-14 01-Jun-14 30-Jun-14 3,210.00-3,210.00 160.50 3,370.50 VN134701380 29-Aug-14 01-Jul-14 Completion 6,680.00 30.49 6,710.49 335.52 7,046.01 Totals 51,852.50 616.70 52,469.20 2,623.48 55,092.68

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cougar Crushing & Screening Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN133701984 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cougar Crushing & Screening Ltd. for the period to November 30, 2013, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: December 17, 2013 Payment requested by: December 18, 2013 Fees 13,187.50 GST 659.38 Total due 13,846.88 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO NOVEMBER 30, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 11.3 450 5,085.00 MANAGER MARSHALL, Patricia 0.1 350 35.00 MATSUDA, Lucas 8.3 350 2,905.00 SENIOR ASSOCIATE LINNEN, Blair 18.2 250 4,550.00 ADMINISTRATOR CHAHAL, Kirandeep 4.0 150 600.00 TECHNICIAN OR, Samantha 0.1 125 12.50 Total 42.0 13,187.50 TOTAL FEES 13,187.50 GST 659.38 TOTAL AMOUNT DUE 13,846.88

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description MARSHALL PATRICIA 10/30/2013 0.1 Internal discussion & direction re: steps with internal staff, consider best approach for set up of multiple estates. MATSUDA LUCAS 10/30/2013 0.2 meeting with marty eakins at hayes stewart in duncan; initial meeting with dave to discuss go-forward plan, meeting with employees re: receivership, contact locksmith and meet at johel office, tour site and order locks and keys, review and approve disbursements, 10/31/2013 0.5 attend company office, meeting with shop employees, get petty cash and float amounts, emt/emf/tt/tf Kathy Janzen at RBC re temporary account set up and deposits, prepare termination and rehire letters for Dave and Cindy, discussion with Danielle Scheffer re working on contract basis, make arrangements to have payroll cheques sent over from vancouver, meet with locksmith for new keys and locks 11/1/2013 0.2 attend company office, confirm and get locks changed and keys cut, distribute keys, review and approve disbursements, meetings with shop foreman, discussions with employees re vacation pay and other matters, discucss, prepare and finalize contract for Danielle Scheffer 11/5/2013 0.7 review and approve disbursements, provide for receiver's gst numbers to be set up, emt/emf company re Dr. Green repairs and costs, send credit applications to respective contacts, tt suppliers to discuss go-forward plan, 11/6/2013 0.7 review and approve disbursements, prepare corporate registry form 7 for signature and submission 11/7/2013 0.5 review form 87, review and approve disbursements, 11/7/2013 0.1 review and approve disbursements, prepare and help with mailout to creditors 11/12/2013 0.1 review and approve disbursements 11/13/2013 0.2 tf/tt/emt/emf columbia fuels re account status since CCAA, review CCAA initial order and discussions with Columbia re same. 11/14/2013 0.5 review and approve disbursements, review auction proposals and prepare calculations and graph of net proceeds based on range of gross proceeds, tt/tf/emt/emf LMG and company re icbc change requests and payment 11/15/2013 0.2 review and approve disbursements, review A/R letters, prepare update for key lenders on auction proposals and sale progress 11/18/2013 0.2 review and approve disbursments, conference call with key lenders to discuss auction proposals and core land sale process, draft ppsa 20-day notice for sale of assets 11/19/2013 0.2 review and approve disbursements, emt/emf company re rrsp contributions, emt/emf Jas re traffic tickets and payment, emt/emf LMG Pringle re bank accounts and vehicle registration, update auction proposal analysis, research contruction companies on the island to send invitation for offers to. 11/20/2013 0.4 review and approve disbursements, make arrangements for retrieval of server image, review emf key lenders re cat's understanding of the ccaa order, review BMO application for order nisi, review asset list and prep for PPSA notices 11/21/2013 0.6 review and approve disubursements, emt/emf lmg re bank account changes and updated fleet list, tt/tf/emt/emf air liquide re account information update and payment of invoices by receiver, review asset list re RDP email to key lenders with comments on auction proposals, emt/emf Tom Todesco re specific asset details, emf/ Tom re scale on first nations land, make preparations, sign cheques for large cheque run (payroll, suppliers, etc.) 11/22/2013 0.4 emt/emf columbia fuels, review account and propose go-forward plan 11/22/2013 0.7 review and approve disbursements, review columbia accounts, make proposal to columbia for payment and send cheques over, review emails from key lenders re auction proposals, follow up on asset list and details, tt/tf suppliers re go forward 11/25/2013 0.1 review calculations re allocation of disbursements to various entities from general receivership account Page 1 of 8

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/25/2013 0.3 review and approve disubursements, emt/emf Columbia fuels and Dave Johel re leased fuel tanks, confirm courier delivery with columnbia, emf Jack webster re conditions of CWB's offer re auction plan, emt/emf Gloria re icbc ticket payment 11/26/2013 0.4 review and approve disbursements, tf Jas re rider permit for moving crusher back to lake cowichan, tt/emt/emf LMG pringle insurance re rider permits, review telus invoices and disconnection notices, emt telus re receivership and accounts to change to receiver's name 11/27/2013 0.3 review and approve disbursements, review miller electric invoices and emt Gloria for more information, emf/emt pringle insurance re rider policy and costs, emt/emf Bayside re invoice issues 11/28/2013 0.4 review and approve disbursements, prepare termination letters and employee information for merging letters, review BDC asset list and provide comments on certain equipment, discussion with company re gst filing, 11/29/2013 0.4 review and approve disbursements, finalize termination letters CHAHAL KIRANDEEP 10/30/2013 0.2 Calls and emails to banks regarding freezing accounts and opening new accounts at RBC. 11/5/2013 0.8 Email to RBC regarding new bank accounts; post deposits; issue cheques; prepare and fax wire request to RBC and post in Ascend. 11/6/2013 0.3 Post new bank accounts in Ascend; call to RBC regarding confirmation for Lehigh wire; issue cheques. 11/7/2013 0.8 Issue cheques; post deposits; follow-up with RBC regarding bank accounts; land title searches on various properties. 11/8/2013 0.1 Mailing form 87 to creditors and fax to OSB; follow-up emails and calls to RBC regarding wire request. 11/13/2013 0.2 Issue cheques; review RBC company account balance and give RBC intructions on the corresponding receiver accounts for transfer. 11/14/2013 0.4 Issue cheques; post deposits in Ascend. 11/19/2013 0.3 Post deposits; set-up Ascend files for 12 estates 11/20/2013 0.4 Issue cheques 11/22/2013 0.2 Issue cheques; post direct payments in Ascend. 11/25/2013 0.3 Post deposits; issue cheques; follow-up email to RBC regarding online accounts. OR SAMANTHA 11/15/2013 0.1 Edit, format, compile report to secured lenders. LINNEN BLAIR 10/29/2013 2.4 Preparation for Receivership filing; create go-forward plan; considering information needed from Company for statutory requirements; internal meeting re: go-forward. 10/30/2013 0.7 Request for website update re: Receivership filing; prepare letters to freeze and close RBC, BMO and ISCU bank accounts; prepare letter to open new accounts with RBC; emt/tcf K. Janzen re: accepting payment via merchant account; provide direction to D. Scheffer re: same; emt/tcf K. Janzen re: GICs and Letter of Guarantee held by Company; provide direction re: Receivership job codes; tct WCB re: filing and continuation of operations under Receiver-Manager appointment. 10/31/2013 0.6 Numerous emails re: opening new RBC accounts and issues with inability to use funds; request for petty cash amounts; prepare newspaper advertisement and send to Victoria Times Colonist for publication; working on asset/liabilities of all entities for Form 87 requirements; set up Ascend file with temporary account; prepare cheque requisitions for salaried employee payroll; prepare package to send and drop at Harbour Air for delivery; numerous tct BMO re: status of accounts and confirmation of freezing/closing accounts; emt R. Taylor re: account balances and merchant account; tcf/emf WCB re: receivership filing and new accounts. Page 2 of 8

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/1/2013 0.7 numerous emt/emf Times Colonist re: notice in upcoming publication; prepare information for WCB accounts; responding to creditor enquiry; working on Form 87. 11/4/2013 0.9 emt prospective purchaser; emt realtors re: receivership filing; work on payments to be made; work on creditor list. 11/5/2013 1.1 Work on creditor list; organize payments to be made and request cheques; emt WCB with account requests. 11/6/2013 1.1 Compile documentation for cheques issued; filing. 11/7/2013 0.1 Issuing numerous cheques and organizing delivery to Johel office; work on creditor list. 11/8/2013 0.8 Finalize creditor list and form 87; prepare and complete mailing; organize Form 87 delivery to OSB; filing to BRSP. 11/12/2013 0.7 Work on reconciliation of transactions in temporary RBC account; prepare cheque requisitions; request for website update re: Johel Investments receivership order. 11/13/2013 1.4 Prepare payroll tables; request cheques re: hourly payroll, employee expenses, source deductions; request for website update re: Form 87; prepare affidavit of mailing for Form 87, emf/emt Wells Fargo; request for RBC loan repayment; update breakout of temporary RBC account. 11/14/2013 0.9 Return creditor phone calls; emt BC Hydro; emt Email Anderson re: Receiver's WCB accounts; prepare affidavit of mailing for Form 87 mailings; sort cheques to be delivered; deliver package to Harbour Air; update accounting for temporary RBC account. 11/15/2013 0.9 Prepare statement of R&D to November 14; prepare journal entries for new RBC accounts; finalize A/R demand letters and prepare for merge into document; filing. 11/18/2013 1.6 Create POC form and send per request of J.R Pallan, Leigh Cement; file POCs received to date in BRSP; prepare mailing of Notice of Receiver to those requesting notice and not contained within books and records; compile employment related obligations; filing pre-filing WCB correspondence; correspondence re: A/R collection notices and information needed; creditor correspondence with Cowichan Tribes, Valley Remediation, Operating Engineers; account deposits and filing to BRSP re: same; file bank recs. 11/19/2013 0.7 Receive updated Aged A/R schedules and update for merge into collection notices; prepare and complete mailing; request for website update. 11/20/2013 1.0 File POC received from Valley Remediation; prepare cheque requisitions for hourly staff payroll; calculate CRA source deductions and prepare cheque requisitions; request for website update; prepare list for follow up re: A/R letters and receive correspondence re: same; correspondence re: RBC LOC fees and accounts; numerous tcf/emt Kinetic re: bank account transfers and collections. 11/21/2013 0.1 Filing emails to BRSP; set up A/R tracking spreadsheet; check to statements and update tracking for invoices issued after Oct 29, 2013; layer in receipts since appointment; receive numerous tcf customers with collection notices; follow up with Cowichan Tribes re: contra cheques; various emt/emf Company re: pre-filing employee related obligations; request for A/R information still needed; various cheque requisitions. 11/22/2013 0.4 Prepare and mail A/R collection notices to those with information provided; add same to tracking spreadsheet and file in BRSP; drop off package at Harbour Air for delivery to office; update account reconciliation and accounting in temporary account; prepare cheque reconciliations and deposits for transfers; consider where borrowings should occur from; receive numerous tcf customers with A/R notices. Page 3 of 8

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/25/2013 0.3 Numerous emf/emt tcf/tct customers re: A/R collections; correspondence with G. Belcourt re: same; follow up with D. Johel re: AR collection notices; review detailed WCB calculations; trace deposits to A/Rs; emt A. Boland of Farris re: Telus dispute; fill out forms for Moneris account information; emt G. Belcourt re: cash deposited Nov 1. 11/26/2013 0.1 Tct/tcf Minister of Finance re: MSP group enrolment; receive numerous tcf customers re: A/R collections; cheque requisitions; internal discussion re: PST returns and Receiver's account in post period. 11/28/2013 1.1 Process payroll and CRA remittances for salary payroll PPE Nov 30; emt/tct RBC re: daily account statements; fax request re: same; process cheques received and post in Ascend; emt: G. Belcourt re: same; receive bank activity for accounts to date and reconcile to Ascend; compile list of possible contracts for termination; follow up with A. Boland of Farris re: Telus dispute; emt/tcf R. Taylor of BMO re: cheques and account statements; internal discussion re: GST returns in post period; file to BRSP. 11/29/2013 0.5 Drop of cheques at Harbour Air; work on list of contracts to terminate; prepare letter to CRA with final GST returns; numerous calls and emails with customers re: AR collections; forward invoices as requested by customers. 11/29/2013 0.1 Drop of cheques at Harbour Air; work on list of contracts to terminate; prepare letter to CRA with final GST returns; numerous calls and emails with customers re: AR collections; forward invoices as requested by customers. PALLEN RICHARD 10/30/2013 0.8 Allocation of meetings with groups and individual employees; banking arrangements; meetings with McNeill & Partners Ltd. staff and instructions thereto; instruct employees and initial review of contracts in progress; correspondence with Sue Waterman re insurance; banking facility coordination including debit card and merchant VISA facilities; 10/31/2013 0.8 Allocation of: review of RBC draft order; emt Peter Rubin; review Maynards order, emt Peter with comments, meeting with maintenance staff; emf,tt Union business Agent USW 1-1937; PO approvals; instr staff to identify suppliers where we should establish credit; corr re getting R/M app't on CValley Concrete; am HMP staff re inventory status; emf Sue W re insurance; coverage; instr D Johel re data needed for core property CIM - aggregate estimates (reserves and inventory), building particulars, etc; emt Auctioneers for proposals; emt major cdreditors re equipment required to complete contracts and 6 chattels that ought to be sold with the core property; problems getting bank accounts opened and funds transferred (and distribute a payroll); emf,t D Hydman re properties excluded under JIL order; emf J Webster, D Hyndman and P Vaartnou re J Webster position; draft response to J Webster, emt,tt Peter Rubin; several times; difficulty with alarm; 11/1/2013 0.9 at prem 7:40-3:00; conf call with ISCU, RBC and Bill Kaplan; seek credit: Kal Tire, Finning, others; corresp with Jack W to clarify our ask and whether there is an agreement; corresp with K Janzen re loan; review of RBC order and confirm; disc with worker accidents with Sandeep and procedures for reporting to Worksafe BC; review and approve various purchases; terminate Cindy Johel; review and execute contracts for Dave Johel and Danielle; corresp with Ritchie Bros; emf,t Dan Lazaro re grinder; disc'ns with D Johel re descriptions required for core property; Page 4 of 8

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/4/2013 0.4 at prem 9:45-6:00 pm; emt,tt Peter Rubin re use oif equipment and no response from JW; affirm contracts with various customers; consider and list data to be assembled for sale of core properties, emt Hayes McNeill and D Johel re same; discns with tom Todesco re equipment inventory and confirm instructions to D McNeill; 2x am Ritchie Bros personnel re inspection of equipment on site; review of PO's and approvals; discussions with Jenny Johel re list of employees and start dates, issues, her and Sandeep's availability for continued work, WEPPA issues affecting both; tt Aaron Robins, Wolfco Bailiffs re collection of old a/r portfolio; many meetings with Gloria and internal staff delineating accounting responsibilities; office security issues - awaiting ADT response; learn alarm zone issues; 11/5/2013 1.4 review of equipment inventory progress and exceptions with Tom Todesco; am Surj re: long term contracts; am Ted re server copy; am Goria re accounting progress to Oct 29 cut off; review and approve various purchase orders; execute and send off credit applications; emf,t (2x) tt Dan Lazaro re: Bandit Beast grinder; tour "North Pit" (part of industrial site) re wood waste operation; tour dike project and disc progress with supervisor; review draft BDC/ISCU order; follow up on banking arrangements; emt,f Chris Thody, Century Services; emf,t Kibben Jackson re equipment use payment; emt Pat Kinney, USW 1-1937 business agent; corresp with Maynards re equipment inspection, seek Tom's list with locations; circulate corrected list of equipment required (simply eliminated duplications); @ Johel premises 7:30-5:30 11/6/2013 0.5 at Johel 7:30-1:00 pm; 2x emf J Webster, fwd to Peter Rubine with comment; corresp with Peter Rubin re appropriate response; am Tom Todesco rto review equip inventory findings to date and issues; emt Maynards, Century and RB Auctions with interim invnetory and pictures; emf,t Chris Thody, Century Services re them not proposing; am Mike Siebold, Maynards; am Wade re tenure; supply requirements; am Jenny and Surjeet re termination and vac'n pay; discns w Gloria re: cash collections; disc w Serj and Dave J re: CIM data requirements; emt Tom re sawmill; emt CVRD re payments and intentions; receive, review, execute Form 7's; emf,t D Toigo re Maynards order; 11/7/2013 0.4 start drafting invitation for offers; demand info from D Johel; emt Tom Todesco re particulars on some of the chattels; review and approval of payments; tf,tt emt Bruce Marshall of Joiner Sales; review of status of chattels to be excluded from auction with Wayne of RBA; corresp re tidy tanks; emf J Webster, tt P Rubin re same; corresp re vihelce repairs required; corresp with Sanjeet re weekend delivery and his termination date; emf M Verbrugge with complaint from Mr. Doman re vehicle acquired from CVBPL; 11/8/2013 0.5 work on invitation for offers on core property: Parcel definition; advertisement, draft of descriptions of wash plant and cement plant; tt Wade Reddington and D Johel re same; corresp with Todesco re various items; draft form of offer; draft of Purchase and Sale terms; emt Peter Rubin for review of draft; review of purchase orders; corresp with Sandjeet re weekend loads; corresp with John Willliams re: Canadian Public Auction; emt Mike Siebold, Maynards re chattels to be sold with core; emt Wayne of RBA re chattels to be sold with core; emf Aaron Stewardson with crusher sale issue on magnet; Page 5 of 8

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/12/2013 0.3 tf, emf D Johel re status of various matters; his contract, asset descriptions, crusher sale issue re magnet; tf Aaron/Mike Siebold re various equipment found, not listed; various equipment missing; 2 portable offices on job site; emt,f Tom Todesco re equipment issues; deal with purchase requests; update Offering document, tt Peter Rubin re same; id pot'l purchasers; tf Donato Petriello, Island Concrete; emt Dave Johel with particulars required for info package; emt Dave and Surj Johel re status of projects; re old a/r: tf Aaron Robins of Wolfco, emt Dave and Gloria re his planned attendance at office; tt Peter Rubin re Invitiation for Offers, receive and incorporate suggested changes; receive and review Maynards auction proposal; 11/13/2013 0.5 2x tt TimberWest (Eldon, then Don Holmes); emt D Holmes; tt Jason Adair, CVRD re contracts; emt,f S Johel re CVRD; tt Aaron Stewardson re Maynards proposal and comment thereon - no straight sale commission, titles, timing comments; 2x tf Wayne, Ritchie Bros; receive, review and comment on CPA auction proposal, tt John Williams re buyer premium, timing, excluded assets, tax compliance, etc; instruct internal staff re compliance with CAIRP practice standard on liquidators; consider claim by Cowichan Lumber (R Doman) re sawmill and instruct; receive other equipment info from D Johel; emf,tt S Sieber re status; payroll queries and issues; tf Gordon Tuck re his (subordinate) interest in TD225; draft confidentiality statement; corresp with D & S Johel re estimated crushed aggregates in yard; edits to Invitation for Offers; emf Maynards with amended auction proposal; 11/14/2013 0.5 review Maynards revised proposal in detail; receive and review amended proposal by CPA; am Ritchie Bros; receive and review Ritchie Bros proposal; emt Surj re crushed agg inventory, seek calculations and map of stockpiles; brief internal staff on report on auction proposals; receive estate no's from OSB; tt Jason Adair, CVRD (lvm); 2x review corresp from Tom Todesco re equipment inventory; identify issues for correction or pursuit; corresp w D Johel re Aaron Robin of Wolfco; emf Surj with update on contracts status; emf J Webster, fwd to Peter Rubin; emt P Rubin re: court applications and status of receivership orders;monitor purchase requiests; emf Don Holmes, TimberWest with refusal for any consideration of offering up its road maintenance contract for possible assignment; 11/15/2013 0.4 emf,t Wayne of RBA re refurbishment budge within proposal; emt D Johel re o/s information and points; emf,t Don Holmes re TimberWest position on assignment of contract;; cor with Tom Todesco re various issues; draft report to lenders; amend Invitiation for Offers; emt/f G Belcourt re accounting progress and cut-off of pre receivership g/ls; emt lenders; conf call invite to lenders; emf J Webster re rental charges, fwd same to P Rubin; corresp with Wayne Jackson, RBA re allocation of NMG; corresp with D Johel re: pot'l sale of trail crest property and process; corresp re: purchases and delays in getting turbo to crusher; 11/18/2013 0.5 correspondence with Ritchie Bros re: getting NMG segregated to CWB, BDC, lists of assets by lender and permission to release full proposal; corr with Maynard Insdustries re: NMG base commission not reduced for $300k reduction in assets not to be auctioned, permission to release; schedules of assets re BDC, CWB; emf,t Peter Rubine; permission to release appraisal; conference call with lenders'; issue re TD225 repair; corresp with Dave Johel re engineer estimate on pit reserves; instruct re getting estimates of operating hours by machine, actual and projected for Nov; review of unremitted union benefits and instruct; emf,t Peter Vaartnou re measuring useage hours by operating entity and issues; corresp with Tom Todesco re: sales package, equipment and explosives inventory; corresp with D Johel re cellular tower lease; Page 6 of 8

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/19/2013 0.3 2x tf Alan Brown re CAT; emt P Rubin re same; emf,t K Janzen, RBC and prepare separate list of equipment over which they appear to hold 1st charge; edit Invitation for Offers; get internal staff to review; get appendices in shape for conversion to PDF; tt Dave Johel re: interest in Trailcrest property; status of crusher job; explosives, Maynards request re magnet, status of aggregate reserves estimate; 11/20/2013 0.4 emf J Webster; tf, emf Peter Rubin re: PSA, security reviews and apparent gap in CCAA order; review and reconcile Maynards and RBA asset lists; correspondence with Wayne Jackson regarding problems and seeking corrected lists and revised NMG's; also confirmed, as he had rebundled some asset descriptions, that none of the concrete or wash plants were within his auction proposal; draft email to all parties with comparison of Maynards and RBA NMG proposals; 2x emf D Johel re aggregate reserves; tt engineer re expected letter/report on aggregagte reserves; "finalize" Invitation for Offers; circulate hard and soft copies; tf,emt,tt, emt Muriel Grath of VFS re position; emt Wayne, RBA re concrete product inventory, parts inventory, shop and office equipment and furniture and how much NMG was attributed to same; emf D Hyndman and S Seiber re: CCAA order and attachment of charges to non BDC and CWB assets; 11/21/2013 0.5 emf,t internal staff regarding employment related obligations; emf P Rubin with draft PSA, review and emt P Rubin and Ian Hmphries re same; emt internal staff re BDC securtity clarification; emt Aaron Stewardson re extent of 'smalls' in their proposal; emt,f Aaron Robins, Wolfco re a/r collections proposal; tf Ronnie Doman; prepare file note re various claims advanced and evidence in hand; review and sign payments to suppliers; complete analysis of NMG proposals; some followup on security conflicts; corresp with Tom Todesco re Cowichan Tribes seeking payment for access to remove scale; emt Alan Brown re position on his interpretation of CCAA Order of Oct 29; research regulations on disposal of explosives, em to Tom Todesco with info found; receive and review estimated in service times for equipment; query same and clarify; seek concrete plant hours; 11/22/2013 0.3 emf,t Peter Rubine; emf,t Ken Rowley; emf Peter Vaarnou approving Maynards proposal; conf w Ian Humpphries, Blakes, re PSA; tt D Johel re a/r data, job status, R Doman, sanders, p/u's, etc.; finish & distribute report on equipment useage to secured lenders; conference with Aaron Robins, Wolfco re collecting old a/r; review Telus claim materials and instruct internal staff; emf,t Wayne Mariotte re maintenance tasks and direction; tf Tom Todesco re s/n's and descriptions on select equipment; 11/25/2013 0.3 emf,t tt Aaron Robins, Wolfco; payroll related queries; emf,t Jannine Scheurmann re requests for info from Gloria Belcourt; tt Ken Rowley re position on auciton proposals (lvm); tt Dave Johel re: a./r queries o/s, union contract; crushing status (finished, movng back to yard), Dike (extensions don't fit), Columbia fuel and tanks, native demands re removal of scale, Trailcrest property offer; corresp with internal staff re BC TEl a/r and re: City of Duncan issues in a/r; emf Jack Webster re Maynards proposal and his terms; fwd same to Peter Rubin with comments; correspondence with Tom Todesco on various points; 11/26/2013 0.4 review of sundry corresp; emt,fcam engineer, re aggregate reserves est; receive and file his report; tt Peter Rubin and review J Webster conditions; tt Jack to clarify; emt secured creditors with my views; follow up calls to Stephaie Sieber for ISCU; K Janzen for RBC, D Hyndman for BDC; review of payments; corrrespondence re Austin Powder trying to pick up explosives inventory; tt Dave Johel re meeting party driving the Trailcrest property offer, other matters; emt Larry Gwozd re TAL Order approving sale and whether sale closed; review and execute cheques; Page 7 of 8

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/27/2013 0.2 tf, tt Bob McDonald, CVRD; emt Secured Lenders re selection of auctioneer; tt K Janzen, P Vaartnou, A Masse and D Hyndman re selection of Auctioneer; review and comment on second draft of PSA; map out issues to deal with on site; tf, tt John Williams, CPA; tf,tt Ian Maxwell interested in assets; 2x emf,t, tt Andrew Masse re BDC security and their approval of selection of auctioneer; 11/28/2013 0.6 at premises 7:30 am - 6:00 pm; am Surj, Dave J, Tom T for 1.5 hrs re status and direction; tt,tf S Sieber, OK'd Maynards; tt,tf (4x) Aaron Stewardson, Maynards; tt Wayne Jackson, tt Adam Prusse, RBA; emt J. Williams, CPA; review of status of jobs and equipment returns; issues on a large concrete sale now deferred to next week - cold weather issues and material required; 40 tonnes of cement in the silo; lots to sell; return calls to Ian Maxwell (interested in assets); Bob McDonald (CVRD waste mngnt); staff meeting with all; emf,t Larry Gwozd; issues in dealing with powder; am Gloria re GST reporting, accounting progress, payroll; all staff meeting to review status and direction, issues re which staff to retain for cement op's, equipment maintenance, accounting and clean up of records, buildings; analysis of James Peter invoicing and whether this is truly a lienable claim; draft PIPA consent letter for staff; am Dave Aichele re layoff, magnet; crusher related issues; am Jas re: billing work to be done, fuel handling, maintenance and security; 11/29/2013 0.4 at Johel premises 7:30-2:00pm; am Surj re Dike, a/r, small claims, stay of proceedings, operations shutdown; am John, rep for Euro funds; tf Bill of Austin Powder, tf,emf Rodrigue Boulay, tf Bob McDonald, CVRD re wood and ashpalt waste; tf Pat from USW; am Wayne Marriette; corresp with Tom Todeco re various; update of CCAA fees to G Belcourt; am D Johel, G Belcourt re terminations and retentions; empahsize office clean up and record storage issues; disc'ns w Wade re using up cement inventory; review of James Peter billing history and role on dike contract with D Johel, agree to settlement and get Surj to document settlement (receive proof of agreement); instruct re repairs to be effected and inspection renewals on equipment; distribute termination letters and staff discussions related thereto; emf internal staff with Delucchi vmial re RBA complaint; TOTAL 42.0 Page 8 of 8

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cougar Crushing & Screening Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700086 Account number: 60135360 Invoice date: January 21, 2014 Payment requested by: January 22, 2014 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com For Professional Services Rendered in our capacity as Court Appointed Receiver of Cougar Crushing & Screening Ltd. for the period to December 31, 2013, as detailed in the attached schedules 1 & 2. CAD Fees 5,295.00 Disbursements 261.78 Total fees and disbursements 5,556.78 GST 277.84 Total due 5,834.62 Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO DECEMBER 31, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 5.1 450 2,295.00 MANAGER MATSUDA, Lucas 2.9 350 1,015.00 SENIOR ASSOCIATE LINNEN, Blair 7.4 250 1,850.00 ADMINISTRATOR CHAHAL, Kirandeep 0.9 150 135.00 Total 16.3 5,295.00 TOTAL FEES 5,295.00 DISBURSEMENTS - Schedule 1.1 261.78 TOTAL FEES AND DISBURSEMENTS 5,556.78 GST 277.84 TOTAL AMOUNT DUE 5,834.62

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description MATSUDA LUCAS 12/2/2013 0.8 review collective agreement and provide suggestion for revision of Invitation for Offers 12/3/2013 0.1 review termination letters, make adjustments as required, resend to Gloria 12/4/2013 0.5 finalize review of collective agreements, provide summary schedule, review and approve disbursements, sign payroll cheques 12/10/2013 0.1 update asset list 12/11/2013 0.4 update asset list 12/12/2013 0.1 review and approve disbursements, payroll cheques 12/13/2013 0.2 review and suggest changes to auction agreement, ensure agreement is put together and send to internal staff for distribution, 12/16/2013 0.2 meeting re allocation of time, review weppa/payroll information 12/17/2013 0.4 review CWB loan amounts, review union due notice, review WEPP schedule 12/19/2013 0.1 sign cheques CHAHAL KIRANDEEP 12/5/2013 0.6 Issue cheques 0.9 12/6/2013 0.2 Nov 2013 bank reconciliation 12/11/2013 0.1 Post journal entry LINNEN BLAIR 12/2/2013 0.4 Emf/emt numerous customers re: A/R letters; correspond with G. Belcourt re: same; process cheques received and forward same to G. Belcourt; respond to enquiry of OSB; receive GST returns for pre and post October periods and prepare letter to CRA re: same. 12/4/2013 1.0 Request for website update; emt J. Sandhu re: Living Stone; receive JBCC GST return; finalize letter to CRA re: same and fax pre-filing returns to CRA; prepare letters re: post returns and prepare cheque requisition; process cheques received and forward to G. Belcourt; respond to creditor enquiry of Imperial Welding re: Warren Gross AR; receive Hourly payroll for PPE Nov 30; prepare cheque requisitions; calculate CRA remittances, prepare letters and cheque requisitions; input vacation pay for payroll paid by Receiver and prepare cheque requisitions. 12/4/2013 0.1 Request for website update; emt J. Sandhu re: Living Stone; receive JBCC GST return; finalize letter to CRA re: same and fax pre-filing returns to CRA; prepare letters re: post returns and prepare cheque requisition; process cheques received and forward to G. Belcourt; respond to creditor enquiry of Imperial Welding re: Warren Gross AR; receive Hourly payroll for PPE Nov 30; prepare cheque requisitions; calculate CRA remittances, prepare letters and cheque requisitions; input vacation pay for payroll paid by Receiver and prepare cheque requisitions. 12/5/2013 0.3 Process cheques in Ascend; review S. Johel response re: Telus claim and request further information from S. Johel re: location of incident and other locate reports; respond to creditor enquiry of Austin Powder; provide direction to J. Sandhu re: Living Stone; emf/emt CVRD re: customer accounts; request for website update; fill out and send MSP forms for enrolment of Receiver accounts; consider immediate cancellation of same given terminations; process cheques received by Receiver and forward to G. Belcourt; prepare cheques for sending to Johel office; print cheque registers. 12/6/2013 0.2 Deliver cheques to Harbour Air; review Revenue GL for post-filing items and amend A/R collection worksheet for same; consider intercompany items and settling of same; request copy of PST GL; process cheques received and forward to G. Belcourt. 12/11/2013 0.9 Review GL, prepare JEs for AR collections and post-filing sales. 12/12/2013 0.3 Work on statement of R&D to December 11. 12/13/2013 1.0 Add Kristoff trucking to creditor list; prepare mailing re: same; prepare summary of assets and priority claims. 12/16/2013 0.8 Finalize statement of R&D; process documents re: secured creditors and add to summary of assets and liabilities; request for website update re: Receiver's report. 12/17/2013 0.5 Work on employee BIA/WEPP claims; follow up with Operating Engineers re: file update. 12/18/2013 0.1 Work on WEPPA information. 12/19/2013 0.8 Work on WEPP source information. 12/20/2013 0.7 Prepare WEPP letters and mailing to employees with POC. 12/23/2013 0.3 WEPP mailing. Hours Charged 2.9 7.4 Page 1 of 4

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description PALLEN RICHARD 12/2/2013 0.5 emt Bob McDonald, CVRD; am with internal staff to allocate tasks: interest in ICL pot'l sale to Maxwell; WEPPA compliance; explosives; emt Surj re ashpalt; tt Peter Rubine re CCAA order for sale of equipment, re GST, re RRSP contributions; tt Ian Humphries, Blakes re: PSA; emt Dave Johel re various; tt John Bohlen, MSPBC re continued coverage; emf,t Surj re dike Stat Dec'n; arrange payment of James Peter charges; follow up email to Dave on various issues; emf Davis with corresp re Raibmon; 12/3/2013 0.3 emf D Johel, emt,f John Karlsson; corresp with Gloria re: term'n letters, Palladian a/r; vacation pay; 2x emf S Seiber re lease of TD225 to Tuck Bros; emt Dave/Surj re relase of vehilcle, tt Gord Tuck; emf,t Surj re moving the CAT 980; emf,tt Ian Humphries, Blakes, review draft PSA agreement and propose 1 edit; 2x tt, emt Dave Johel re performance and outstanding requests; tf Aaron Stewardson re: instructions to Wayne and helper, on the ground on Monday; 12/4/2013 0.3 emf Aaron Stewardson; tf,emt Rod Boulet (re explosives handling), get tip re independent dealer of explosives; review, discussion and emt,f Peter Rubin re disclosure of collective agreements within Invitation for Offers; corresp with S Johel, Wayne Marret re movement of equipment and repairs; instructions re WEPPA calculations; emf Tom Todesco re viewings and other matters; emf,tt Andrew Masse re en bloc sale process; emf,t Cory Hay on interest in Bandit Beast; 12/5/2013 0.2 emf Wayne re various repairs; emf Surj Johel re: small claims actin against City of Duncan settlement conference and fwd to Aaron Robins; internal discussion re Jas settlement of Living Stone a/r; emf D Johel re acquisition of Hino from CVBPL, emf Gloria with CVBPL 2011 GL, consider same and save documents to file note; emf D Johel with docs re: ICL and save to file note; corr re acquisition of materials for cold concrete; edit Invitation for Offers and instruct re distribution and web posting; 12/6/2013 0.2 emf Gloria re Wolfco a/cs; imf P Vaartnou and S. Sieber confirming CWB terms; emf Will Roberts re foreclosure, file his materials; emt D Johel with o/s items to deliver; corresp wi S Johel on dike status; Wayne Marriette re repairs; conf call with Aaron Stewardson, Danielle Toigo and K Jackson re structure of auction agreement and pot'l court order; emf D Johel re: ICL shares; emf,t Gloria re cleaners; emf,t Gloria re Paul Watson boathouse work in 2010; emf,t Phillip Wong; 12/9/2013 0.2 emf Philip Wong, HSBC; emt,f,t Brad Archibald re Trail Crest listing; review Maynards proposal, emt Danielle and Aaron Stewardson w comments; tf Mike MacIntosh Maynards; corresp with "Surj re personal assets; produce Proof of Claim Property; concrete issues (pour now tomorrow); some machines moving - small dike clean up w slinger, truck loads of gravel, 5 loads of sand going tomorrow for Lake Cowichan RD; review explosives inventory and Austin Powder invoice; tt Jennifer Cockbill; emt Philip Wong re status of CLDC; tt Dave re Lhigh contact, a/r particulars, other o/s information; emf Danielle Toigo with further revised auction agreement and fwd to Peter Rubin for review and comment; emt Philip Wong with particulars of how other listing got in place; tt Alan Brown, draft email to other "PMSI" style interests; 12/10/2013 0.3 emf P Rubine with comments; edit auction agreement and emt Danielle Toigo with comments; emf,t Mike McIntosh; correspondence with Aaron Stewardson, Peter Rubin and Danielle Toigo on Agreement for Auction Services; corresp with Gloria Belcourt re further terminations; emf,t CDW consulting re work on reserves estimate; emf J Cockbill with Ryan Mortgage foreclosure order and fwd to D Johel and Brad Archibald; emf G Belcourt with WEPPA data; emf Tom Todesco re viewings; emf,t Doug Hyndran re: CRA 3rd party demand; fwd email to other key lenders to fwd copies to Receiver; emf Peter Vaartnour re: JBCL; tf Kathy Janzen re status; emf,t Jay Wolf re: other Tel Aviv brokers; receive, file and distribute BoM Order, request web posting of same; tf, emt Ian Maxwell re: mixers and ICL; emt Dave Johel re lack of performance on tasks assigned; draft Receiver's first report; instruct internal staff Hours Charged 5.1 Page 2 of 4

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/11/2013 0.3 corresp with Mike McIntosh re" agreement for auction services; re: revenue on non Johel equipment sold @ site; re: missing equipment and M Siebold additions to list; follow up on missing equipment; emt Ronnie Doman re: CVBPL, sawmill, and Hino truck and general access to records; emf,t Jerry Doman re CVBPL; 2x emt CWB branches re access to view assets for client; emf,t Will Roberts re realtor recommendation; emf D Johel re $50k promissory note, fwd to internal staff with instructions; emf internal staff showing company in receiverhsip 1 year prior to advance; corresp with Tom Todesco and internal staff re: getting our equipment list in shape and re: lost equipment; all issues resolved except LD583 a CAT 980G; corresp with Dale of Palladian and a/r payments; emf D Johel with ICL f/s; emf,t Dave re Austin Powder; review of Agreement for Auction services; emt,f Peter Rubin for advice on DIP paydown and consequences; drafting of report; advise P Rubin, Danielle Toigo on status of report; 12/12/2013 0.3 emt D Johel re debtor on $50k promissory note in receivership before loan made, look into director; correspondence with Daniele Toigo and Mike McIntosh re auction agreement: revenue sharing; missing LD583, contract terms, tiing and schedules; investigate Caterpillar claim to security on AR390, filed their financing statement in April 2013, after we had done our seardhes; emt RBC and counsel re finding and impact; advise P Rubin and amend our schedules; corressp with Peter Rubin re Caterpillar insists it does not have to account/remit; instruct Peter re same; emt/lt other PMSI interests; Austin Powder: emf,tt D Johel re personal demand; fwd email to internal staff and coach on negotiating a deal through Austin's counsel; emf Dave re boiler inspection; tt Dave Johel re expense report rejection, scope of authority, and a variety of matters; emf,t,tf Jerry Doman: lengthy conversation re CVLP issues (records access, Hino), joint ownership of property and encumbrance Dave put on waterfront family property; agreed on time frame and order to resolve issues; emf,tt Helen SevenOaks re form of order re auction agreement; emt Mike McIntosh to confirm NMG in view of corrections to Maynards incorrect additions, the review of our list and the assumption that CAT will withdraw its equipment; series of emails with Danielle re circulation of unredacted auction agreement to major lenders, timing and sundry issues; Hours Charged 12/13/2013 0.4 edit lt Wells Fargo, GMAC and Resmor; emf Mike McIntosh w his schedules and review same; tt re NMG adjustment proposed and need to agree on values of other PMSI interests; instruct internal staff re schedule corrections (AG617), edits and formatting; report drafting; review of draft order w Peter Rubin and Danielle Toigo; corresp re service list; emf,tt Steve Harty, arrange viewing of service list; tf same group re contracts with CVRD; tf Krystoff Trucking and unpaid invoice for early October services; get legal review of report by Peter; emt John Karlsson re Trail Crest; emf,t Murielle Graff VFS; emf internal staff re: corresp with Caterpillar and possible change of mind; emt Secured Lenders with auction agreement and proposed order; 12/16/2013 0.4 tf Peter Rubin; report, edit auction agreement; get redacted copy prepared; changes to R&D; edits to Financial Summary; review Century v. MNR; tf John Hall; tf another employee; tf Alpine re grinder offer 2x; report edits; conference with Gloria and Jas re outstanding issues, progress and challenges - wood/asphalt piles; record boxing; emt Peter Vaartnou; emt Doug Hyndman; determine which Pacific Scale Wells Fargo held security over and emt internal staff re same; emt,f Danielle to determine that redaction was sufficient; emf Aaron Stewardson re refurbishments required, review same and offer corrections to Aaron; review draft Notice of Application; complete report and send out to P Rubin and Helen Sevenoaks for distribution with NOA and draft order; Page 3 of 4

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/17/2013 0.3 sign hard copy reports; emf,t Jas Sandhu re pot'l dozer job; emf D Johel with offer; open offers; conf call with BDC and ISCU tp consider offers; emf D Johel with JIL sept 2012 bank statement, emt D Johel - not revealing, fwd to internal staff for bank support; emf Jas re: 3rd party property; emft Jas Sandhu re: wood and asphalt to be gound; emf D Johel with Proof of Claim property to many small items; emf S Johel with copy of final inspection notes on dike, instruct to get done asap; ; emf,t Will Roberts re priorities; emf,t Ilse Sarady, CVRD re asphalt contract; 4x emf Aaron Stewardson re refurbishment; emf Jack Webster; emf,t Danielle Toigo re J Webster concerns; 12/18/2013 0.4 emt, tf Aaron Stewardson re putting all equipment in (some subject to sale by Receiver) with full NMG restored; emt Jack Webster et al re status and direction; tt Danielle Toigo re amendments; review draft and seek further amendments; corresp re refurbishments; tf Peter Rubin re Alan Brown not making application; review Asphalt contract with CVRD and extensions; emt Ilse @ CVRD; tt Jas Sandhu re: cement, dike, asphalt status, close down Dec 27; tt Wade re concrete work, ensure enough for slab pour, make some blocks but don't do 1/2 pour; tt Dave Johel re John Klassen, re: Surj; other matters; corresp with D Toigo to finalize auction agreement; distribute to secured creditor group for review/approval; 12/19/2013 0.3 corresp with Gloria re Palladian a/r; tf Peter Rubin re tomorrow's application and clarify some points; emt Surj Johel re Mining Inspection and seeking anything from MOE; emt Surj re stay of proceedings;; corresp with Wayne and Maynards re getting repairs done and ordering; Auction agreement: dun secured creditors re: approval of agreement, receive positive responses from RBC, CWB, BDC;, emf,t Danielle with execution copy; tf Ilse, CVRD; emf,t Brian Dinnison of CVRD affirming agreement on terms; emf internal staff re Telus dispute and emt Surj Johel re same; tt, 2X emt,tf Dave Johel with termination; tt Surj re termination effective Dec 31; 12/20/2013 0.7 emf t Wells Fargo (Ms. Lanteigne) re auction and general issues; prepare for and attend at Court; emf J Webster; tt, emt Wade Radclieffe re termination and status of ops; emt,f internal staff, emf,t Jas Sanduhu re assets of Westcoast and others who owe us money; emt Gloria Belcourt spelling out employment changes, supervision responsibilities and office tasks to be completed; review of WEPPA documents 2x and disc same with internal staff; tf,tt Butsy Sangha re interest in entire operation, disc assets, staff and last season; work on repairs and facilitating payments on repairs; tf,tt Tom Todesco; Hours Charged TOTAL 16.3 16.3 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR THE PERIOD TO DECEMBER 31, 2013 * Project Exp Date Exp Amt Exp Desc Exp. Code Description LINNEN BLAIR 10/31/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/6/2013 258.60 Hotel during stay November 4-6/2013. Hotel /Accommodation 11/6/2013 143.50 Per diem for Nov 4-6/2013. Full day reimbursement for Nov 4 Per Diems or Meals and Nov 5 ($60/per day). Partial day reimbursement for Nov 6 (breakfast $12 plus lunch $15). 11/7/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/14/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/22/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/29/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/6/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/20/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier MATSUDA LUCAS 10/30/2013 100.96 flight from Vancouver to Nanaimo for trip to Johel's office Fares 11/01 10/31/2013 264.42 cost to change locks at office and have spare keys cut Supplies - Office 11/1/2013 17.00 get spare keys to premises cut Supplies - Office 11/1/2013 100.96 flight from Nanimo to Vancouver 10/30 Fares 11/1/2013 221.40 rental car for trip to johel's office from oct 30 to nov 1, 2013. Car Rentals 11/1/2013 47.12 fuel for rental car Car Rentals 11/1/2013 232.75 hotel for 2 nights in Duncan, bc 10/30-11/01 Hotel /Accommodation 11/5/2013 10.35 payroll cheques to Nanaimo by Harbour Air Fares 12/13/2013 10.35 sending payroll cheques to Nanaimo for pickup Supplies - Office PALLEN RICHARD 12/20/2013 162.64 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 257.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 200.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 29 DATED 2013-12-02 AIRFARE 12/20/2013 34.73 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Client Entertainment NO 29 DATED 2013-12-02 BREAKFAST 12/20/2013 175.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 213.84 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 29 DATED 2013-12-02 HOTEL 12/20/2013 20.34 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 29 DATED 2013-12-02 CAR FUEL 12/20/2013 400.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 85.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 PER DIEM MEALS Per Diems or Meals 12/20/2013 87.55 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 CAR RENTAL 12/20/2013 25.35 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 28 DATED 2013-11-18 EXPENSES Car Rentals Car Rentals Total Expenses for the period 3,141.35 Expenses for each of the 12 Companies 261.78 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cougar Crushing & Screening Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700253 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cougar Crushing & Screening Ltd. for the period to January 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: February 14, 2014 Payment requested by: February 15, 2014 Fees 3,000.00 GST 150.00 Total due 3,150.00 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JANUARY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 3.1 450 1,395.00 MANAGER MATSUDA, Lucas 0.3 350 105.00 SENIOR ASSOCIATE LINNEN, Blair 5.3 250 1,325.00 ADMINISTRATOR CHAHAL, Kirandeep 1.0 150 150.00 TECHNICIAN OR, Samantha 0.2 125 25.00 Total 9.9 3,000.00 TOTAL FEES 3,000.00 GST 150.00 TOTAL AMOUNT DUE 3,150.00

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description Hours Charged MATSUDA LUCAS 1/6/2014 0.1 emt air-liquide re collection letter 0.3 1/7/2014 0.2 emt/emf Jas re fleet policy change, tt LMG Pringle re policy change, PPSA 20- day notice CHAHAL KIRANDEEP 1/8/2014 0.2 Issue cheque 1.0 1/9/2014 0.2 Issue cheque 1/13/2014 0.4 Issue cheques 1/16/2014 0.2 Dec 2013 bank reconciliation OR SAMANTHA 1/8/2014 0.2 Prepare and format Receiver certificate. 0.2 LINNEN BLAIR 1/2/2014 0.4 Process cheques; delivery to harbour air. 5.3 1/6/2014 0.2 Review revenue and GST payable; preparation for GST return. 1/7/2014 0.6 Review GST ITCs; file GST return; prepare entries for deposit received by company; calculate wages for WCB filing. 1/8/2014 0.5 Tcf/emf employees re: WEPP and POC. 1/9/2014 0.1 Calculate and prepare WCB payment. 1/13/2014 0.7 Internal discussion re: WEPP and severance claim; emt. H. Sevenoaks; prepare Q4 PST return. 1/14/2014 0.2 Prepare GST remittance summary for Oct 30-31, 2013 and send to G. Belcourt; tcf. H. Sevenoaks re: WEPP severance issue and discuss internally. 1/15/2014 0.6 Enter TIF information for employees with submitted proof of claims; email re: same. 1/17/2014 0.2 Review notice of reassessment and agree to RT filing; review December revenue GL and update for AR tracking. 1/20/2014 0.4 Determine adjustments for GST December return; prepare in excel for filing; reconcile General account to current. 1/21/2014 0.5 File to BRSP; update general account reconciliation; work on November intercompany transactions; prepare cheque requisitions/deposits re: same. 1/22/2014 0.3 Finalize November intercompany transactions and requisitions/deposits; work on December GST returns. 1/31/2014 0.6 Prepare and file GST returns, payment at RBC; review of GL. PALLEN RICHARD 1/6/2014 0.2 emf W Marriette re repairs; emf,t W Mariette re security concern; emt,f internal staff re security; emf,t Tom Todesco re vehicle returns D&S Johel related matters; tf,tt, emt Micael Labrava of Sunbelt Network re availability of assets, package and timing; emf Dave Renard re dike holdback; emt internal staff re same, and developing strategy to get done; tf,tt Jerry Doman re meeting; emf,t internal staff re RBC taking over GMAC/Resmor liens; 1/7/2014 0.2 fwd Sunbelt queries with some answers to internal staff for response; corr with internal staff re ICBC fleet insurance; emf,t Aaron Stewardson after consulting with Peter Rubin on disclosures re sales/finance to new Johel entity; emf,t Michael Naprava; emf,t K Janzen, RBC re: Receiver's Certificate, fwd to internal staff; tf Dave Johel re vehicles, offer on Trailcrest property drafted and seeking meeting to review, equipment offer; emf,t internal staff re vehicles; emf J Webster, emf K Jackson re: presales and Maynard financing of Johel entity; emf,t internal staff re: demand on $50k advance; 1/8/2014 0.2 emf K Jackson, J Webster, tf,tt Stephanie Sieber, tf,tt Doug Hyndman all re: Maynard pre-sale; monitor correspondence with Sunbelt; monitor equipment repair issues with Wayne Marriette and Mike McIntosh; emf,t internal staff re 20 day notices (waived by court order), emf,t Tom Todesco re: new codes and status generally; 1/9/2014 0.3 tf,tt, emf,t Broker Michael Naprawa 4x re: scope of interest, re process, re asphalt contract, re mine inspection, re principal, re 'protection' from offer being shopped; re:approval process; am Dave Johel re info from Gloria, status of cleaning up office; status of his offers, re new players interested in core property; tt Aaron Stewardson re: Michael Naprawa; emt,f Peter Rubin re J Brown availability re: mid Feb 2014; maintenance corresp from Wayne M; tf,tt Jas Sandu re "visitors"; consider position re powered with internal staff; corresp re dike holdback resolution between internal staff and Renard; am Dave Johel and John Karlsson re Trail crest property and Paldi property; 3.1 Page 1 of 3

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/10/2014 0.2 emf,t Dan Lazaro re pit materials; emf Wayne Maririette re repairs; emf G Belcourt re office clean up status; emf,t internal staff re secured creditor legal costs and account cut-off; tt Jerry Doman re meeting next week; tt Buncy Sangha,(Island Concrete) re interest level; update register of pot'l purchasers; instr internal staff re contacting others; tf Andrew Masse, BDC; tf Larry Gwozd re: interest in Trailcrest and Paldi lands; much crresp w Michael Naprawa re: various issues and thoughts on bundling a deal; emf,t Brad Archibald, Colliers re: pit property; 1/13/2014 0.1 prepare file notes for auction agreement and Dec 20 court order; tt Aaron Stewardson to consider enbloc offer for all equipment; disc re WEPPA and severance denied if termination is post receivership; emf,t Brad Archibald re property sale process; corresp with Michael Naprawa re: pot'l pond liability and regulation surrounding pond, get background info from Jas; emt Mike Scott, Terrace with info package, leave vm to confirm package sent; seek business license copies; emf,t Wayne Marriette confirming benefit coverage and clearing rumour of denied coverage; emf,t Tom Todesco re viewings; corresp with Aaron Stewardson re: competing pre sale positions, attitude and interest of pot'l purchaser; trip preparation and map out negotiation points Hours Charged 1/14/2014 0.4 emf Wayne advising D Johel instructed Tony to not move his tools; fwd same to Aaron and query status of earlier proposed sale of equipment - nothing other than finance received 10k deposit toward loan; Aaron would contact D Johel to tell him no deal and not to instruct staff; much corresp with Gloria regarding G.L completion issues, a/r dunning, office clean up, etc; emt Micheal Naprawa with businsess license; emf Mike McIntosh with draft brochure; emf Jas Sandhu with mines inspection reports; tf Dave Johel re other potential purchaser and scope; re his life insurance policy, re BMO position; tf,tt Peter Rubin re pot'l purchaser and position; complaint from union personal they weren't paid Boxing Day when office was; explain why; 1/15/2014 0.1 emf,t Larry Gwozd re Cherokee; review of current payroll hours, tt Jas re same - extra's in maintenance and repair; tt Aaron re DJ deal vs. big deal; tt Michael Naprawa; review payroll; tt, emf Jas Sandhu as to why hours were so high - shop maintenance work 1/16/2014 0.2 corresp with Michael Naprawa and employees while enroute; at Johel premises 12:30 to 6:30, am Dave Johel; 2x am Jas Sandhu, tour yard, touch base with employees; am Gloria and Cindy re boxing records, am Gloria re g/l's; emf Tom Todesco; am Michael Naprawa 3:30-5:30, without his principal, receive and reject initial offer of $6m for parcel one plus all equipment, continue discussions ; am Dave Johel re him getting his act together. 1/17/2014 0.3 @ JBBC offices 7:30 to 12:00; review aggregate sales reports with Holly and Gloria; emt Michael Naprawa with same; emt Jerry Doman to confirm info being provided and meeting today; tt M Naprawa (lvm) re sale of other equipment going to proceed unless they object); emt,tf Aaron Stewardson re completing sale to CID and finalizing auction brochure; emt internal staff re boxing records; text to/fr John Karlsson re: Trailside property; meeting with Jas and Holly re a/r collections; tour concrete building offices with Cindy; scope out paper recyclers; am Jerry and Ron Doman in Chemainus; 1/23/2014 0.1 corresp re stat dec on dike; corresp re: site security; 3x emf,t Michael Naprawa re: information on structure and data; 3x tt,tf Michael re price levels and underlying issues for valuation re: Parcels 1, 2, and 3 as well as all the office furniture and equipment; 1/24/2014 0.2 prepare for call with Aaron re: price for all smalls and re discussion with Naprawa; tf Aaron re broker and knowledge of NJG; emf Naprawa stating Johel deal not closed and offering to buy that too; emt Aaron/M Siebold re status and confirm it is done except for some transfer docs; lengthy conversation with Naprawa where we discussed his allocation of price. Will not go over $6.8 for Parcel 1 and all equipment; discussed valuation of Parcel 1 as agreed and remaining alue of equipment; invited to make offer; emt Aaron re status; emt Johel whether he will get his deposit in to us; Page 2 of 3

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/27/2014 0.2 2x emf,t tt Michael Naprawa re: data/software; do comparative analyses of offers; tt, emt, 2x tf Aaron Stewardsson re auction costsa if auction cancelled; 2x emf,t, tt M Naprava re data and info; tf, am Dave; provide DJ with 2 copies of his offer; emf,t internal staff re a/r; tt Peter Rubin with update as to status of offers and discussions with lenders; coresp re dike - Engineer wants an invoice matching their agreement; emf,t Tom Todesco regarding his role and continuation; emt Andrew Masse and Janine Scheurmann and their counsel with comparative analysis of offers; recap of progress to date and status; conference call re same; and tf Janine Scheurmann re rumour mill in Lake Cowichan; Hours Charged 1/28/2014 0.2 emf M Naprawa re closing taxes; research PTT, emt Naprawa with some ideas on allocation; emt D Johel; emt Gloria Belcourt re: CVBP logging particulars; emf,t Gloria Belcourt re progress on general ledgers, packing and general; review of legal bills of Blakes and emt Peter Rubin regarding same; 1/29/2014 0.1 2X emf,t Gloria; emt Ronnie and Gerry Doman re logging revenue and other docs; emt,f,t M Naprawa on status and general business issues re Johel: ie. Shut down, long term contracts; market, etc.; tf Aaron Stewarson re wiring funds and deal status; powder deal closed today; investigate background of John C Karlsson, held out to be agent for financing several matters in Cowichan Valley; 1/30/2014 0.1 emf Gloria Belcourt re: further detail on CVBPL; emt Gerry Doman re whether he wants to sell his interest or buy our interest; instr internal staff re pursuit of life policies and particulars now; lengthy call with Michael Naprawa re: whether this guys going ahead or not, rates him @ 50% now and likely he'll just go after Parcel 1 plus office/shop equip and Parcel 2; tt,tf Dave Johel re status of his financing; TOTAL 9.9 9.9 Page 3 of 3

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cougar Crushing & Screening Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700408 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cougar Crushing & Screening Ltd. for the period to February 28, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: March 19, 2014 Payment requested by: March 20, 2014 Fees 2,612.50 Disbursements 244.16 Total fees and disbursements 2,856.66 GST 142.84 Total due 2,999.50 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO FEBRUARY 28, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 2.9 450 1,305.00 SENIOR ASSOCIATE LINNEN, Blair 4.7 250 1,175.00 ADMINISTRATOR CHAHAL, Kirandeep 0.8 150 120.00 TECHNICIAN OR, Samantha 0.1 125 12.50 Total 8.5 2,612.50 TOTAL FEES 2,612.50 DISBURSEMENTS - Schedule 1.1 244.16 TOTAL FEES AND DISBURSEMENTS 2,856.66 GST 142.84 TOTAL AMOUNT DUE 2,999.50

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description Hours Charged CHAHAL KIRANDEEP 2/7/2014 0.2 Jan 2014 bank reconciliation 0.8 2/11/2014 0.2 Issue cheque 2/25/2014 0.4 Issue cheques OR SAMANTHA 2/26/2014 0.1 Draft court report. 0.1 LINNEN BLAIR 2/4/2014 0.2 Review of GL. 4.7 2/6/2014 1.1 Emf/emt G. Belcourt re: Dec 31 bank rec; prepare journal entries re: Email Anderson contra. 2/11/2014 0.3 Send G. Belcourt GL export in excel; provide copies of invoices/remittances as requested. 2/14/2014 0.2 Process request for Canada Post mail redirection. 2/17/2014 0.7 Review GL, summarize issues outstanding, consider accounts to pass to Wolfo or for adjustment. 2/19/2014 0.1 Scan and send January bank statement to G. Belcourt. 2/20/2014 0.3 Emf G. Belcourt, review WCB payment, respond. 2/21/2014 0.3 File to BRSP. 2/24/2014 0.3 Prepare and file January GST return. 2/25/2014 0.3 Enter TIF information and email employee with WEPP instructions. 2/26/2014 0.2 File T4s and T4 summary to BRSP; consider tasks to complete by remaining employees, prepare list, discuss internally, call to G. Belcourt re: same. 2/27/2014 0.5 Internal review and discussion re: contracts to terminate; work on statement of R&D. 2/28/2014 0.2 Filing to BRSP. PALLEN RICHARD 2/3/2014 0.1 3x emf,t Jerry Doman, emf,t Ronnie Doman all re: CVBPL; sign cheques; tf, emt eter Rubin re allocation of legal fees, emt Michael Neprawa; review and comment on Lee Paterson email; 2/4/2014 0.1 tt Carrie re records progress, ff RBC confirming funds transfer; tt Gloria re g/ls, T4's, other, am internal staff re Satgur and efforts to frustrate collection; emf Maynards with DIP interest invoice; create file note for same; am internal staff re Ian Maxwell and Independent Concrete; tf Ian Maxwell re availability of cement mixers; tf Jas re industrial site; tt Jas Sandhu re: recycling mat'l status and staying on top of it; emf,t Bernise of Wells Fargo re status; emt Michael Naprawa on status; tt Dave Johel re $; emf,t Andrew Masse; 2/5/2014 0.1 a/.r - correspondence with Wolfco and internal staff re Satgur; review of ICL offer and recent f/s, look at satellite view of operation, non arms' length transactions, need for affidavit and how to then approach Maxwell re interest; disc with internal staff re update of G/Ls and finalization of their accounting, say to Dec 31 or Jan 31; tf, emt Aaron Stewardson re Maxwell offer on mixers and that I told him I doubted you would pre sell in view of extent of interest; offer is 59% > OLV!; advised Aaron to seek CWB approval; review schedule of repair labour/materials to be charged to Maynards, instruct on adding more detail; emf Michael Naprawa - no contact with his client; 2/6/2014 0.2 tt, emt,tf Dave Johel re need to vacate recycling contracts; tt Jas Sandhu re recycling and proposed time frame; tt, 2X emf Gloria re g/ls and trying to update to Dec 31; emt,t Ilse Saraday of CVRD re proposed cut-off date and clean up issues; review of updated a/r, re sort data and highlight issues to be addressed and am internal staff re same; review of refurbishment expenses due from Maynards, emt Aaron Stewardson re same; emf,t Jay Scott re concrete forms owned by 3rd party; confer with internal staff re ICL offer and Remax interest; create file note and analyze known issues regarding Countrywide Village Realty Ltd; emf Jas Sandhu re 3rd party material on site; emf,t internal staff re Satgur a/r; 2/11/2014 0.2 emf Ilse re CVRD and recycling facility closure; tf Aaron Stewardson re activity of the Beast and related equipment; tf D. Johel re whether he will get funds in hand, CVRD contracts disclaimed as of 14/2; equipment sales to date, auction prep incl removal of all personal items, consider position and approach re realizing ICL interests and timing; instr internal staff on records, g/l's, records to Butler vs office; emf Jay Scott Maynards; 2.9 Page 1 of 3

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/12/2014 0.2 review and endorse many cheques; emf,t J Doman re CVBPL; tf Peter Rubin re my comments on Blakes accounts; review of real estate portfolio for anything 'unattended'; review of real estate portfolio for any titles under our control that were not being attended to; tt Dave Johel re: progress, computer purchase Maynards presale of trailer TR819; progress on a/r; 2/13/2014 0.3 create filenote re jointly owned property; tt Gloria Belcourt re: electronic copies of g/l's, Meagre Creek/CVBPL/505 requirements amd T4 status amd documentation; tt Jas re program for final deliveries, grind, truck and mix and clean up of equipment back in yard and gate to north pit; a/r issues re City of Duncan - disc w Jas then internal staff; tf Aaron Stewardson update; tf Dave Johel - Jay Soctt advising him I said not to sell office f&e to him - untrue; emf,t Jay Scott re: LD565 erroneously advertised by Maynards; emf,t Aaron, tt Jas re gravel movements and return of equipment to yard post clean up of processed recycling; follow up on CVRD h/b cheque, redirection of mail, other a/r collections; 2x emf,emt Jerry Doman re banking authorities, billing to Rogers and Hino truck; create file notes for equipment presales; 2x emf,t Jerry Doman re CVBPL future; 2/17/2014 0.2 emf,tt Tom Todesco; tt Jas re status of North Pit and clean up; corresp re getting dike holdback released from joint account; review of Maynards presale list; emt Jay re exceptions noted; 2x emf G Beclcourt with particulars re: 505396 BC Ltc tax billing and accounting and lease copy; emt,f Jerry Doman re same; emf Peter Rubin with substantive defense by Satgur regarding debt; review same and forward with comment to Saul Rubin, Wolfco and Jas Sandhu/Dave Johel of Johel group; prepare file note to collect all docs re: security held by CVRD for recycling closure/performance; follow up on status of tasks; ef,tt Jay Scott re "Hentry of Columbia Fuels (aka Harry of Coast Environmental) being threatening; tt Dave Johel re: Satgur a/r issue, re: f&e; re: financing for his offer, etc; emt Maynards to confirm f&e sale; start drafting letter to CVRD for return of security; Hours Charged 2/18/2014 0.2 emf internal staff with queries on nature and status of various investments, security deposits and prepaids; review and comment thereon; emf Saul Rubin, Wolfco; tf,tt Craig Beveridge, counsel for Jerry Doman re pulling Hino from auction or setting proceeds aside; at Johel premises 2:30 to 6:30: meetings with Maynards people, Jas, tour yard, speak with employees; tf,tt Al Horseman interested in office/main shop, etc and invited him to make offer; am D Johel and receive offer, push for deposit, wire/draft or? at least bank conf'n it was on its way; emt secured lenders and counsel re same; 2/19/2014 0.3 @ Johel Group site 7:30 am to 1:00 pm; try to confirm whether D Johel money arrived - it did not, instr Mike MacIntosh @ 8:30 am to proceed with auction of all items; am D Johel re same; am Tom Todesco; review auction set up, monitor Coast Env rep (Harry); 2x emf J Webster; 2x emf,t Kibben Jackson; tf Andrew Masse; emf,t Stephanie Sieber; am various buyers; am Donato of Indep Concrete; emt all secured parties with status of auction; @ tf,tt Helen Seven oaks, conference with Peter Rubin re document for offers, incl contract terms, for sale of ICL interests; update from Maynards regarding sale; 2/20/2014 0.3 review preliminary auction results; analysis of patterns and 3 bidders likely to be Johel nominees; 3x emt,f Mike McIntosh/Aaron Stewardson; report out results to secured lenders; calls with several secured creditors; review draft invitation for offers and draft PSA re ICL shares, edit in track changes and fwd to internal staff with comments on closing schedule, construction, confirmation and deposit; internal meetings re following up on receivables, life insurance, mail redirection, allocation questions; emf,t Brian Archibald re status pf ;amds; tf Larry Gwozd re Cherokee Lands Page 2 of 3

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/24/2014 0.2 emf,t Jack Webster on status; emf,t Brad Archibald re listings; emf Helen Seven oaks re documents for sale of Independent Concrete interest; emf,t Mike McIntosh with party interested in Core property; emt Construction Equipment Supermarket, Winnipeg with Sale package; update list of real estate holdings, emt,tt Brad Archibald re listing CVPL and Paldi properties with joint owners, Brad has client interested in PID 009 994 645 with office buildings and on the South Shore properties; 2x emf Maynards re one party needs BDC to provide a discharge; 2/25/2014 0.2 f/u with internal staff re life ins and records inventories; am internal staff re WEPPA problem (late TIFF's no extension from Service Canada); corresp with Brian Archibald; receive and review offer from Pro Cut Lumber, investigate who was owner; confirm owner/president with Brad Archibald; challenge terms with Brad, they are workable; emt ISCU Jannine Scheurmann and counsel with offer and commentary; 2/26/2014 0.2 consider disclosures to date on life insurance; coach internal staff on alternatives for realization; disc'n with internal staff and K Janze, RBC re cash collateral held for CVRD l/c; discns with internal staff and Gloria re fwd tasks and time frames for completion - out by March 7; tt Ilse Saraday, CVRD; Hours Charged 2/27/2014 0.1 review Maynards accounting; prepare comparative analysis, identify 3 issues, emt Aaron Stewardson re same; receive and review corrected Maynards accounting; consider liquidation options for life insurance and instruct internal staff; tf Andrew Masse re discharge of PPR security to accommodate a purchaser's financier; TOTAL 8.5 8.5 Page 3 of 3

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO FEBRUARY 28, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description PALLEN RICHARD 2/24/2014 101.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 RENTAL CAR 2/24/2014 121.08 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 33 DATED 2014-02-03 HOTEL 2/24/2014 180.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 33 DATED 2014-02-03 AIRFARE 2/24/2014 38.52 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 FUEL 2/24/2014 84.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 33 DATED 2014-02-03 MEALS LINNEN BLAIR 12/30/2013 10.35 Harbour Air delivery of cheques. Postage/Courier 1/2/2014 10.35 Harbour Air delivery of cheques. Postage/Courier 2/12/2014 11.36 Harbour Air delivery of cheques. Postage/Courier 2/13/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 2,100.60 Canada Post mail forwarding Postage/Courier 2/17/2014 8.99 Parking - working late Car Parking MATSUDA LUCAS 1/29/2014 10.35 Courier payroll cheques to Nanaimo for delivery to Johel Postage/Courier Office Total Expenses for the period 2,929.90 Expenses for each of the 12 Companies 244.16 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cougar Crushing & Screening Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700604 Account number: 60135360 Invoice date: April 17, 2014 Payment requested by: April 18, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cougar Crushing & Screening Ltd. for the period to March 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 5,720.00 Disbursements 33.74 Total fees and disbursements 5,753.74 GST 287.69 Total due 6,041.43 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO MARCH 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 6.2 450 2,790.00 SENIOR ASSOCIATE LINNEN, Blair 11.5 250 2,875.00 ADMINISTRATOR CHAHAL, Kirandeep 0.2 150 30.00 TECHNICIAN CIMMERS, Celeste 0.2 125 25.00 Total 18.1 5,720.00 TOTAL FEES 5,720.00 DISBURSEMENTS - Schedule 1.1 33.74 TOTAL FEES AND DISBURSEMENTS 5,753.74 GST 287.69 TOTAL AMOUNT DUE 6,041.43

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description Hours Charged CHAHAL KIRANDEEP 3/24/2014 0.2 Feb 2014 bank reconciliation 0.2 LINNEN BLAIR 3/3/2014 0.3 Work on statement of R&D. 11.5 3/4/2014 0.6 Work on revisions to R&D; work on updating Maynards refurbishment costs. 3/6/2014 0.7 Work on detail auction proceeds report; make revisions to R&D. 3/7/2014 0.5 Finalize summary and detail auction proceeds reports; make final revisions to R&D; prepare summary of assets and liabilities. 3/10/2014 0.6 Review, record, and file statements received from Receiver General, Minister of Finance, WEPP etc.; finalize Maynards refurbishment charges; prepare February GST returns. 3/12/2014 0.5 Work on waterfall analysis. 3/13/2014 0.6 Work on waterfall analysis; update secured creditor debt balances. 3/14/2014 0.2 Attend on creditor call and update waterfall for GST trust/unsecured claim. 3/18/2014 0.7 Work on secured creditor claims and waterfall analysis; file February GST return. 3/19/2014 0.5 Work on secured creditor claims and waterfall analysis. 3/20/2014 0.6 Settle February and March intercompany transactions; work on secured creditor claims and waterfall analysis. 3/21/2014 0.5 Prepare Statement of R&D as at March 15th. 3/24/2014 0.8 Working on waterfall for Receivers report. 3/25/2014 0.8 Working on waterfall for Receivers report; working on A/R. 3/26/2014 0.9 Working on secured creditor updates for waterfall analysis. 3/27/2014 0.3 Working on Receivers report. 3/28/2014 1.6 Work on CRA Payroll Discrepancy request. 3/31/2014 0.8 Work on payroll discrepancy notice; review GST account; lengthy discussion with CRA; update waterfall for statements received. PALLEN RICHARD 3/3/2014 0.1 2x emf,t internal staff re Ministry of Labour; tf, tt Brenda Sillito, MoL re unpaid wages; tf Ilse Saraday, CVRD re vacating licensed recycling site and release of deposit, they will inspect and advise; emf,t Brad Archibald re office offer and interest in cell tower site; 3/4/2014 0.4 tf Jas Sandhu re termination, re gas, re brothers' interest in real estate; tt, emt Aaron Stewardson re accounting and D Johel; tt,lt Keith Nelson, re acquiring shares of Countrywide Village Realty; start drafting report; emt, tt Janinne Scheurmann, ISCU; tf Stephanie Sieber; 2x emf,t Brad Archibald re counter to his clients' offer on office property; review draft R&D and propose changes; tt P Rubin re: propose disclosure to secured parties this week (auction results,k R&D, updated balance sheets), offer alternative thoughts on priorities and allocation methods; re relative priorities of wages, get, pst, CCAA charges; re: Indep. Concrete status; re: CVBPL and advise re key man life policies; tf D Johel; looking at ins policies with broker in am, understands deadline; 3/5/2014 0.2 tf,tt Brad Archibald re main office property; will be making a decision soon; emf,t Jeffrey Visser, tf Aaron Stewardson re inadequacies in list; refer to initial lists used to consummate auction agreement; prepare current summary of lands and status; report drafting; 6.2 Page 1 of 4

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/6/2014 0.2 review of Maynards accounting (Visser email of March 5, 4:00 pm) - identify and begin correcting issues: sold lots not paid for excluded; allocation of purchase price on bulk sales and CIDA sale not performed; missing items; included other consignors sales; pre-auction sales not integrated; lack of ownership and first charge creditor data; work on correcting; later instruct internal staff to continue, several calls and emt Geoffrey Visser re issues; 2x emf P Rubin re ICL interest; emf Jas Sandu re gas charges; emt Will Roberts re: ICL and seek approval of sale; emf Will and correct that BoM not in first place on Cowichan Lake Concrete; send same emt RBC, CWB and ISCU; emf Brad Archibald with counter offer of office property and some valuation points; consider same and fwd counter to ISCU with comment; emt Brad Archibald re counter and re his listing proposals; tf Peter Rubin and Joan (corp lawyer) re: governance issues/force liquidation of CVBPL; corresp with internal staff on site re various issues; emf,t Brad Archibald, tt Aaron Stewardson re his client 's asset removal deadline; emf,t Jerry Doman re CVBPL and status; Hours Charged 3/7/2014 0.5 2x emf Geoff Visser, Maynards; Review of auction results and compilation of estimated balance sheets, R&D, emt stakeholders; consider options and questions for discussion; tf Brad Archibald re offer; emf,t Peter Vaartnou; tf Aaron Stewardson re reselling items purchased by bidder 612; 3/10/2014 0.3 review refurbishment costs and forward to Maynards; start developing waterfall for payment of CCAA priorities, BIA priorities and then to lenders - specific and general interests; 2x emt,f Janine Scheurmann, ISCU re conference call and re counter offer: party now up to $1 million; 3/11/2014 0.6 emt,f Andrew Masse; emf,t Kibben Jackson re legal fees on DIP to ensure auction related fees excluded; emt Alan Brown re Caterpillar accounting; 3x emf,t Jannine Scheurmann, ISCU; complete first version of waterfall of security interests, re-review PPR searches; emt parties with rescheduled conference call; emf,t Jack Webster re same; 2x emf,t Brad Archibald re his clients offer of $1M; get instructions from ISCU to counter at $1.1 M; emf Jay Scott re absence of Tom Todesco; emt Tom and copies to all; several emails from Tom Todesco; confirm Kaatza can leave scale/table there while we are dealing on the building; emf,t J Webster re his counter for conf time; emf Jack Webster with his clients concurrence to icl deal; corresp re rekeying lock to North Pit; emf,t Helen Sevenoaks re ICL deal; tt, emt Peter Rubin to go over draft waterfall; 3/12/2014 0.3 tf Russ Kowaski, San Juan Quarries re: North Pit; emf,t Brad Archibald, Colliers re North Rd offer @ $1.05 M; emt J Scheurmann, ISCU re new counter and comment; 3x emt,f Brad Archibald re unacceptable/unnecessary conditions and warranties and fixes thereof; conference with Peter Rubin re waterfall document and issues highlighted by it (.9); 2x emf,t Ken Rowley, CWB; corresp with Blair and lenders re updated summaries on amounts; go over revisions to waterfall with internal staff; emf Jannine Scheurmann with instruction to pursue deal on property at $1.05M, tt, emt Brad Armstrong re same; 3x emf,t Tom Todesco re site security; 3/13/2014 0.4 emt,f Brad Archibald re office property; edit PSA and fwd to Peter Rubin for comment; tf D Johel re bug out orders, allocations, failure to pay for bid (Karlsson), insurance policies; emf J Group re notice of discontinuation; tf Peter Vaartnou for RBC and comments on receiverships and waterfall analysis; emt,f Tom Todesco re property records; emf,t Jerry Doman re CVBPL property listing proposal and my comments; emt,f Jerry Doman re likelihood of call on D Johel mtg on jointly owned family property; corresp with P Rubin/H Sevenoaks re: PSA; incorporate edits into track changes doc and emt Brad Archibald; emf,t D Hatter, circulate corrected waterfall displaying other debts not reversed by bankruptcy; emf,t D Johel re removal of remaining items; emf Neva Beckie re DoJ position and fwd to Peter Rubin; emf,t Jay Scott of Maynards re Maynards removing their people from site but still goods to be dealt with and how; Page 2 of 4

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/14/2014 0.3 prepare for and chair conference call with all parties to review waterfall and various issues; tt Peter Robin post call to debrief; tf,tt 4x texts from Russ of San Juan quarries re asphalt dumped over hill and seepage on top; tf, emt Russ with form of offer/agreement; emf,t internal staff re gravel sales; emf Brad Archibald with executed offer, in revised form, on 8800 North Shore road, review same and emt Brad Archibald; emf Alan Brown that CAT did not take possession of collateral; check auction list; emt,f Maynards that equipment still in yard; emt Alan Brown re same; 3/17/2014 0.2 review, execute and distribute Pro Cut Lumber PSA on main building; review and, where appropriate, execute annual resolutions/reports; review Maynards auction final list and query same; file and review pictures on North Pitt asphalt waste; emt,tf Dave Johel re same; tf,tt AG office re unpaid wages - they will do nothing; tf, emt Brian Greet, counsel for Armtec; corr with Brian Archibald re access to premises and building records; emf,t Pat Bion for ISCU; am Andrew Masse and Doug Hyndman re issues: rent of equipment, replacement charge; allocations, value of their unsecured claim, service of foreclosure docs; nature on inter loan guarantees and security; emf Tom Todesco, emt Tom and Jay Scott re concrete plant removal and insurance of persons removing; Hours Charged 3/18/2014 0.3 emf D Johel, fwd to internal staff re IEL dissolution proceeding; emf,t Aaron re pagment of auction proceeds; emf D Hydman with foreclosure docs, fwd same to Helen Sevenoaks and tt Helen; emf,t internal staff re Wolfco settlement idea; disc with internal staff re correspondence with challenged individual Karim Lakhani; emt,tf Jerry Doman re CVBPL and jointly owned property; instr'n to internal staff re payment to BDC of debt as negiated by secured lenders; emf,t Tom Todesco re CAT access to pick up equipment; review and execute cheques; 3/19/2014 0.2 emt Dave Johel, tf Jas re North Pit asphalt; file emails for past 3 months (1.0), emf Tom Todesco re building records @ place; emf,t Brad Archibald re ability to remove and instr Tom to get an inventory thereof; emf McMillan with Ryan Mortgage balances per foreclosure order;, fwd to internal staff; emf Jenny Johel with recent ISCU demands, fwd to internal staff; 3/20/2014 0.3 drafting of next Court report; tf Aaron Stewardson re his concerns re proposed recompensation of Receiver expenses; summarize concerns re materials for further review, agree on Labour adjustment; tf 2x Bill of McNut Enterprises re North Pit and core properties; tt Peter Rubin re CRA non deemed trust priority and enforceability of default rate in DIP agreement; 3X emf,t Archibald re septic tank for office on neighboring property; 3/24/2014 0.5 4x emf,t Tom Todesco re site issues; emf,t Donato with executed ICL shareholder resolution; emf,t Jerry Doman re 505 property and CVBPL interests; report drafting re allocation of CCAA charges: increase in a/r, uses of cash, report drafting; review of updated R&D and waterfall; finalize invoice to Maynards and emt Aaron Stewardson; tf Dave Johel (2x) re radio licenses; 2x tf Peter Rubin re: DIP default interest and re CRA position; emfkt Helen Seven Oaks re ICL sale; emf,tf Brad Archibald re 8800 North Shore Rd 3/25/2014 0.4 tf Peter Rubin re 3rd party demands; emf Aaron Stewardson re payment of reimbursement of Receiver's expenses; review and schedule all 3rd party demands re payroll accounts; query whether post interest is secured; review and reallocation in waterfall model re updated payout figures and CRA data; tf, emf Brad Archibald re 8800 North Shore Rd and negotiate potential fixes; emf Brad with estimated size of easement/subdivision; emt Jannine Scheurmann, ISCU with problem and proposed solution; emt Johel service list with proposed way forward; R&D and Waterfall as at March 15; meeting invite to group for conf call; 3/26/2014 0.2 emf H Sevenoaks; review amendment, execute, fwd to Donato for execution and circulate; emf,t J Cockbill; work on report and assembly of appendices; review of latest iteratin of allocations; emf,t Tom Todesco re current status of various events; Page 3 of 4

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/27/2014 0.6 prepare for and chair lender conference call 2.5; complete draft of report; deal with reclass of IEL a/r on schedules and other small issues; corresp with Jack Webster re DiP default rate and his unbilled wip; 2x emf,t D Hyndman re service issues; tf,2x emf S Sieber re: various issues and re: 8800 North Shore Rd;; emt,f Brad Archibald re 8800 North Shore Rd decision and process to get addendum together; tf D Johel re CIDA proposed offer on 3 properties, advised no credit - send full purchase price with offer to be held in trust pending court approval/vesting order; emf,t Kevin French, RBC re various; emf D Hyndman re dip default rate clause in comeback order, emt.tf Bill Kaplan re same; Hours Charged 3/28/2014 0.2 corresp with Peter Rubin and Bill Kaplan re report edits and whether CRA priority reinstated if CCAA proceedings "terminated"; review SCC decision on Ted LeRoy; emf,t Brad Archibald re North Shore Rd; tf Russ, San Juan Quarries re North Pit; CIMMERS CELESTE 3/28/2014 0.2 Finalize Court Report and send to print 0.2 TOTAL 18.1 18.1 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO MARCH 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description System Administrator - CA 4/9/2014 115.68 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 HOTEL 4/9/2014 61.92 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 PER DIEMS 4/9/2014 23.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 FUEL FOR RENTAL CAR 4/9/2014 53.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 CAR RENTAL 4/9/2014 150.48 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 AIRFARE Total Expenses for ther period 404.88 Hotel /Accommodation Per Diems or Meals Car Rentals Car Rentals Fares Expenses for each of the 12 companies 33.74 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cougar Crushing & Screening Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700783 Account number: 60135360 Invoice date: May 21, 2014 Payment requested by: May 22, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cougar Crushing & Screening Ltd. for the period to April 30, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 5,095.00 Disbursements 28.16 Total fees and disbursements 5,123.16 GST 256.16 Total due 5,379.32 * Please Note change to the remittance information below. New bank accounts and new address. CAD Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO APRIL 30, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 3.9 450 1,755.00 MANAGER MATSUDA, Lucas 2.4 350 840.00 SENIOR ASSOCIATE LINNEN, Blair 9.2 250 2,300.00 ADMINISTRATOR CHAHAL, Kirandeep 1.0 150 150.00 TECHNICIAN CIMMERS, Celeste 0.2 125 25.00 OR, Samantha 0.2 125 25.00 Total 16.9 5,095.00 TOTAL FEES 5,095.00 DISBURSEMENTS - Schedule 1.1 28.16 TOTAL FEES AND DISBURSEMENTS 5,123.16 GST 256.16 TOTAL AMOUNT DUE 5,379.32

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description MATSUDA LUCAS 4/25/2014 1.2 receive, review, request changes, execute assignment, SOA and send to Hayes McNeill by email and courier 4/28/2014 0.1 receive and file certificate of appointment 4/29/2014 0.3 emf bastion group re island aggregates and debt to cougar crushing, review files/emails 4/30/2014 0.8 internal discussion and emt Bastion group re island aggregates and woflco, vmf/tt Hayes McNeill re bankruptcy proceeding, internal discussion re status of estates for companies to be bankrupt CHAHAL KIRANDEEP 4/2/2014 0.2 Issue cheque 1.0 Hours Charged 2.4 4/14/2014 0.2 March 2014 bank reconciliation 4/21/2014 0.2 Issue cheque 4/28/2014 0.4 Issue cheques OR SAMANTHA 4/10/2014 0.1 Assist with supplemental report to court report - waterfall/summary appendices 0.2 4/14/2014 0.1 Assist with editing/finalizing Court report LINNEN BLAIR 4/1/2014 0.2 Update waterfall for statements received. 9.2 4/2/2014 0.5 Update waterfall for statements received; work on GST issues and lengthy discussion with CRA. 4/4/2014 0.5 Reconcile cash at December 31st in financial statement preparation; review A/R outstanding. 4/10/2014 0.5 Working on report, schedule and appendices, updates as necessary; meeting with P. Rubin (Blakes) re: same. 4/11/2014 0.1 Preparing appendix for report and revisions re: same. 4/17/2014 0.1 Pay DIP and Admin CCAA charges; request for website update. 4/21/2014 1.7 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/22/2014 1.7 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/23/2014 1.4 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/24/2014 1.5 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/25/2014 0.5 Work on distribution. 4/28/2014 0.3 Filing Bankruptcy documents to BRSP. 4/30/2014 0.2 File March GST return. PALLEN RICHARD 4/7/2014 0.2 tt,tf Peter Rubin re status of court application, approval of CCAA fees, ; whether we might get sale of North Shore in same application; emf Jay Scott re info on one piece of equipment; emf,t Dave Johel re property purchase; emf,t Dan Marchall OSB; emf Neva Beckie re lack of cash in IEL and issues therein; correspondence re dike holdbacks and terms thereof; emf,t internal staff re dike work; 4/8/2014 0.3 tt David McNeil re potential bankruptcy of companies and letter required; tt Stephanie Sieber for ISCU re: priority issue with BDC; tf,tt Andre Masse, BDC re priority issue with ISCU; review of remaining a/r and accounts to refer to Wolfco with internal staff; 4/9/2014 0.2 compile schedule of potential bankruptcy inversion, interested creditor, assets available to unsecured creditors and summary of issues; email same to Peter Rubin with list of issues for discussion; am Aaron of Wolfco Bailiff re a/r status and refer new accounts; review BDC/ISCU priority agreement; tt (vm) Sieber to correct that the priority agreement did not affect a/r and inventory; emt P Rubin re priority agreement; 4/10/2014 0.6 emf,,emt Tom Todesco re particulars by entity re potential bankruptcies, creditor lists and answer all his queries; emf,t Donato Petriello re ICL audit conf'n; am Peter Rubin to review issues and need for supplemental report; issues re access to 8800 North Shore Road; emt all parties re forthcoming Supplemental Report and request for instructions on bankruptcy; tt S Sieber, A Masse, and Will Roberts re instructions on bankrupting entities; draft Supplemental Report; tf Alan Brown re Caterpillar; corresp with Tom Todesco re site issues; tf Helen SevenOaks re flow of applications, term. of CCAA, continue receiverships, bankrupt co's; stay some of the bankruptcy administrative proceedings til Receiver pays over assets or discharges; 4/11/2014 0.3 tf Rhea, BoM with instruction to bankrupt, error on p.1 of waterfall; tf Doug Hyndman, for BDC re: CSL; 2x emt Verbrugge re presenting BLG accounts in report; complete draft of supplemental report and emt counsel for review; 3.9 Page 1 of 2

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description 4/14/2014 0.2 tt, emf Peter Rubin re comments on draft report and court times available; emf Helen Sevenoaks with comments, incorporate comments into report and finalize; receive and review Notice of Application and draft Order; 4/15/2014 0.3 emf,t Peter Rubin, emf,t Kibben Jackson re dip loan; har copy reports to Blakes; correspondence with creditors and counsel re application; tf, am Jerry Doman re CVBPL and jointly owned property; tf, emt Jas re dike works and arrange a date to inspect with engineer; emf,t Brad Archibald re enviro issue; emf Maynards and update DIP loan to April 17; 4/16/2014 0.3 tf Dave Johel 2x re: finance together, wants core properties within JBC and 505 and title to stay in their names, review of report and motion mat'l; conference wth Stephanie Sieber and Doug Hyndman re source of remaining CSL funds; conferences with P Rubin re: GST priority and tomorrow's application; corresp with Brad Archibald, Helen Oaks, Janine Scheurmann and S Sieber re amendment to extend, approved for 2 weeks; emf Jas, emt Dave Renard re inspecting dike for deficiency work; emf,t Ronnie Doman re CVBPL; ; Hours Charged 4/17/2014 0.2 prepare for and attend in Court with Peter Rubin; execute and distribute Amendment #3 on 8800 North Shore; corresp with Surj and David Renaud re dike; tf realtors Brian Hibberd and Stuart Garneau re 116 acre aggregate site; repay DIP; repay Admin charge; emt Dave McNeill re bankrupting Cougar Crushing & Screening; correspondence with lenders and counsel after circulation of order; ff McNutt Enterprises with offer on 116 acre parcel, emt Jenta of McNutt to acknowledge receipt; emf,t Dave McNeil re CVContracting; emt Jannine Scheurmann, ISCU re: offer on 38 acres; 4/21/2014 0.2 review and approve Hayes McNeill invoices (54 pages); review status of various matters, tt Dave Johel re many things and confirm with emt Dave Johel; file emails and documents received over past 2 weeks; 4/22/2014 0.1 emf,t Ken Rowley re delivery of cheques; ICL settlement dragging a couple days as Donato on STD; emf,t Evan Gray, RBC re: cheque verification; tf Dave Johel re Telus a/r and dike confirmation of work to be done; 4/23/2014 0.2 emf J Cockbill re lands; 2x emf,t Kevin French re: $50k security on Solid Waste Facility; tt,tf Peter Rubin re GST priority query; emf,t Dave Renard re: dike deficiencies, tt Dave Johel re same and seek hydro seeder id and contact info; 2x emf D McNeill re docs; 2x tt Tom Todesco re alarm systems; emf,tt Bill Steward re JIL investment in Cherokee; review draft bankruptcy docs (1.0); emf,t J Scheurmann, ISCU; emf,t Brad Archibald re 8800 North Shore Rd; 4/24/2014 0.1 detailed review of bankruptcy docs, still not good, propose numerous edits and different approach (1.5); tf S Sieber with ISCU instructions on North Pit counter, easement/cpl issue and status of North Shore Rd sale; 3x tf Brad Archibald; and Purchaser re enviro contam; emt,f Tom Todesco re pics; emt McNutt employee Jenta re counter offer, create file note and file docs; emt Peter Rubin re easement/cpl process; emt S Sieber with Amendment #3; sent S Sieber with copy of McNutt counter; 4/25/2014 0.3 tf,tt Julie, OSB; 2x tf,tt Gary Sam, OSB all re: OSB concerns re: ambiguity; ;5x emf, emt Tom Todesco re enviro issues and re: CCSL; emf,tt Peter Rubin re OSB position; tf Jenta Madsen, McNutt Enterprises re: counter offer on North Pitt; emf,t internal staff re OSB comments; 4/29/2014 0.2 2x emf Peter Rubin re: OSB position, review E&Y orders re: SEFC; consider options; emf Ken Rowley, emf Doug Hyndman; emt all lenders and counsel re OSB position and delay in distribution; emf,t Daniel Shouldice re: potential property amalgamation in Lake Cowichan; am Bill Stewart re: TAL/JIL interests in Cherokee Land; try to copy pictures from Tom to BRS dbase; tt Gary Sam, set up meeting with he and Thomas Kwan with Peter Rubin and me; 4/30/2014 0.2 prepare for and attend meeting with OSB; communicate to staff; emt lenders and counsel affected; emt,f Tom Todesco, emt,f,t Dave Johel re property records on Cherokee Land Investment Ltd.; CIMMERS CELESTE 4/14/2014 0.2 finalize court report 0.2 TOTAL 16.9 16.9 Page 2 of 2

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO APRIL 30, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description MATSUDA LUCAS 3/6/2014 12.96 Lunch with Jas Sandhu of Johel Group Per Diems or Meals 3/6/2014 10.97 Snacks for office staff cleaning up Per Diems or Meals 3/6/2014 26.64 Fuel for rental car Car Rentals 3/6/2014 201.92 Return flight from Vancouver to Nanaimo Fares 3/6/2014 85.47 Car rental for Lake Cowichan trip Car Rentals Total Expenses for the period 337.96 Expenses for each of the 12 Companies 28.16 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cougar Crushing & Screening Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701125 Account number: 60135360 Invoice date: July 18, 2014 Payment requested by: July 19, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cougar Crushing & Screening Ltd. for the period to May 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 7,052.50 Disbursements 18.37 Total fees and disbursements 7,070.87 GST 353.55 Total due 7,424.42 CAD Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO MAY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 0.9 450 405.00 MANAGER MATSUDA, Lucas 0.5 350 175.00 SENIOR ASSOCIATE LINNEN, Blair 25.6 250 6,400.00 ADMINISTRATOR CHAHAL, Kirandeep 0.4 150 60.00 TECHNICIAN OR, Samantha 0.1 125 12.50 Total 27.5 7,052.50 TOTAL FEES 7,052.50 DISBURSEMENTS - Schedule 1.1 18.37 TOTAL FEES AND DISBURSEMENTS 7,070.87 GST 353.55 TOTAL AMOUNT DUE 7,424.42

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MAY 31, 2014 Name Date Hours Description MATSUDA LUCAS 5/2/2014 0.3 tf/tt Hayes McNeill re bankruptcy documents, records, SOA information, assets on hand to be turned over to trustee 5/9/2014 0.1 review and approve disbursements 5/16/2014 0.1 emf Hayes McNeill (D. McNeill) re IUOE amended claim CHAHAL KIRANDEEP 5/7/2014 0.2 Issue cheque 5/14/2014 0.2 April 2014 bank reconciliation OR SAMANTHA 5/28/2014 0.1 Assist with R&D schedule. LINNEN BLAIR 5/1/2014 0.3 Work on distribution schedules. 5/5/2014 0.1 Emf/Emt K. French (RBC) re: breakdown of payment made. 5/6/2014 2.8 Emf/emt D. McNeill (Hayes McNeill) re: SOA and other bankruptcy matters, compiling information; consider issues for file wrap-up and summarize. 5/7/2014 0.3 Prepare for payment re: secured employee claims. 5/8/2014 0.2 Review WEPP statements and prepare payments for secured employee claims. 5/9/2014 0.5 Working on updating R&D for financial statement preparation. 5/12/2014 1.2 Receive emf Operating Engineers re: unsecured/secured claim; receive proofs of 5/13/2014 0.5 Updating claim relating waterfall to benefit/union for payments dues; made review to secured claim, creditors; statements preparing and employer R&Ds. 5/14/2014 0.3 File pre-filing invoices with company records. 5/15/2014 0.5 Update R&D; compile information re: EI overpayment for Service Canada. 5/16/2014 0.9 Prepare and send emt. Operating Engineers re: revising claim, delinquent notice; compile information re: EI overpayment for Service Canada. 5/26/2014 0.4 Update R&D to May 26/13 in preparation for settlement of intercompany borrowings; receive CRA assessment notices and calculate assessed amount and interest/penalties. 5/27/2014 0.5 Working on R&D re: CRA notices; bank account transfers re: settlement of intercompany amounts. 5/28/2014 8.3 Work on pre-bankruptcy financial statements; compiling asset information for secured creditor update. 5/29/2014 8.5 Work on pre-bankruptcy financial statements. 5/30/2014 0.3 Prepare and file April GST return. PALLEN RICHARD 5/1/2014 0.1 emf,t OSB re acceptance of re-filed assignments; instructions to staff; receive certificates of app't; update to lenders; review payment calculations; approve document for cheque calculations; emf,t Kevin French re introducing new costs and int calc'ns; internal corresp re same; 5/5/2014 0.1 tf, tt Doug Hyndman re payment and source of funds; 4x emf,emt Jas Sandhu re clean up of on site oils; planning discharges; emt D Johel re: dike progress; emt P Rubin re timing discharge of Monitor and re discharging collateral mortgage from D Johel; emf,t Bill Stewart as financier to TAL Developments; 5/6/2014 0.2 tt Brad Archibald re: status of 8800 North Shore Rd, re: listing of PID 018-831- 265, and re: co listing Lake Cowichan properties on South Shore Road; emf D Johel re dike; emf K French, emf McNeil re CCSL data; instruct internal staff on tasks, by entity; 5/12/2014 0.2 emf,t Dave Johel re creditor payments; correspondence re PPR registrations not removed, remind internal staff of Maynards power and responsibility; enquire on accounting/banking status; 5/28/2014 0.3 emf,t Peter Rubin re ISCU foreclosure on PID 000-027-693; report to BDC and ISCU by email; shore up and correct issues; tf Alan Brown re equity ($100k+) in two pieces of CAT equipment, request confirming by email; tf Graham McMillan, realtor, re pit property; TOTAL 27.5 Page 1 of 1

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO MAY 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description Linnen Blair 2/26/2014 11.36 Harbour Air delivery of cheques. Postage/Courier 3/6/2014 8.99 Parking - working late Car Parking 3/10/2014 21.97 Parking - working late. Car Parking 3/10/2014 8.99 Parking - working late. Car Parking 3/20/2014 8.99 Parking - working late. Car Parking 3/23/2014 10.43 Parking - working late. Car Parking 3/26/2014 19.52 Taxi home - working late. Taxi Fares 3/27/2014 8.99 Parking - working late. Car Parking 3/30/2014 10.43 Parking - working late. Car Parking 3/31/2014 8.99 Parking - working late. Car Parking 4/2/2014 8.99 Parking - working late. Car Parking 4/2/2014 21.97 Parking - working late. Car Parking 4/8/2014 19.90 Taxi home - working late. Taxi Fares 4/10/2014 8.99 Parking - working late. Car Parking 4/21/2014 18.85 Taxi home - working late. Taxi Fares 4/24/2014 14.04 Parking - working late. Car Parking 4/24/2014 8.99 Parking - working late. Car Parking Total Expenses for the period 220.39 Expenses for each of the 12 Companies 18.37 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cougar Crushing & Screening Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701186 Account number: 60135360 Invoice date: July 25, 2014 Payment requested by: July 26, 2014 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com For Professional Services Rendered in our capacity as Court Appointed Receiver of Cougar Crushing & Screening Ltd. for the period to June 30, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 3,210.00 GST 160.50 Total due 3,370.50 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JUNE 30, 2014 Fees Total Hours Rate ($) MANAGER MATSUDA, Lucas 0.1 350 35.00 SENIOR ASSOCIATE LINNEN, Blair 12.4 250 3,100.00 ADMINISTRATOR CHAHAL, Kirandeep 0.5 150 75.00 Total 13.0 3,210.00 TOTAL FEES 3,210.00 GST 160.50 TOTAL AMOUNT DUE 3,370.50

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JUNE 30, 2014 Name Date Hours Description Hours Charged MATSUDA LUCAS 6/25/2014 0.1 tf CRA re bankruptcy date 0.1 CHAHAL KIRANDEEP 6/9/2014 0.3 Post interest in Ascend and emails with Sophia Ho, RBC regarding the same; 0.5 issue cheque. 6/19/2014 0.2 May 2014 bank reconciliation LINNEN BLAIR 6/2/2014 0.1 Emt. N. Beckie re: T4 discrepancy amounts assessed on account. 12.4 6/3/2014 0.1 Emf/emt H. Hill (Justice) re: T4 discrepancies. 6/6/2014 0.3 Update and reconcile general account; allocate interest posted to account. 6/11/2014 2.0 Working on pre-bankruptcy financial statements. 6/12/2014 4.3 Working on pre-bankruptcy financial statements. 6/13/2014 2.1 Working on pre-bankruptcy financial statements; working on intercompany matrix re: debt held and paid per waterfall. 6/16/2014 0.3 Working on intercompany matrix re: debt held and paid per waterfall. 6/17/2014 2.6 Finalizing financial statements to April 25, 2014. 6/18/2014 0.4 Compiling pre-bankruptcy GL transactions and reconciling cash for financial statements/tax returns; filing to BRSP. 6/27/2014 0.2 Boxing records for filing. TOTAL 13.0 13.0 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cougar Crushing & Screening Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701380 Account number: 60135360 Invoice date: August 29, 2014 Payment requested by: August 30, 2014 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com For Professional Services Rendered in our capacity as Court Appointed Receiver of Cougar Crushing & Screening Ltd. for the period July 1, 2014 to completion, as detailed in the attached schedules 1 & 2. CAD Fees 6,680.00 Disbursements 30.49 Total fees and disbursements 6,710.49 GST 335.52 Total due 7,046.01 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD JULY 1, 2014 to completion Current Hours Estimated Hours Rate Total Total Hours ($) ($) SENIOR VICE PRESIDENT PALLEN, Rick 1.0 1.0 450 450.00 MANAGER MATSUDA, Lucas 3.0 3.0 350 1,050.00 SENIOR ASSOCIATE LINNEN, Blair 12.7 6.0 18.7 250 4,675.00 ADMINISTRATOR CHAHAL, Kirandeep 2.2 0.8 3.0 150 450.00 TECHNICIAN CIMMERS, Celeste 0.5 0.5 110 55.00 Total 15.9 10.3 26.2 6,680.00 TOTAL FEES 6,680.00 DISBURSEMENTS - Schedule 1.1 30.49 TOTAL FEES AND DISBURSEMENTS 6,710.49 GST 335.52 TOTAL AMOUNT DUE 7,046.01

Schedule 2 re Johel Group Receivership - Cougar Crushing & Screening Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD JULY 1, 2014 to completion Name Date Hours Description CHAHAL KIRANDEEP 7/9/2014 0.2 Issue cheque 7/21/2014 0.2 Issue cheque 7/28/2014 0.8 Issue cheques 7/29/2014 0.2 Post deposit 7/30/2014 0.2 June 2014 bank reconciliation 8/7/2014 0.2 Issue cheque 8/19/2014 0.2 Issue cheque 8/21/2014 0.2 July 2014 bank reconciliation LINNEN BLAIR 7/15/2014 0.6 Prepare Statement of R&D to July 15th; summarize assets. 7/17/2014 0.7 Prepare email to secured lenders; prepare Receiver 246(2) report and fax to OSB. 7/18/2014 0.3 Prepare distribution, T4A and letter to employee re: secured claim. 7/21/2014 4.6 Prepare 2013 and pre-bankruptcy tax return. 7/22/2014 1.4 Prepare label and send tax return; prepare statement of R&D from date of bankruptcy. 7/23/2014 1.2 Finalize payments to be made and prepare estimate of remaining fees; finalize R&D and prepare cheque requisition re: Hayes McNeill. 8/1/2014 0.7 Prepare and file June and July 2014 GST returns. 8/15/2014 2.7 Update R&D; prepare letter to Hayes McNeill re: transfer to trustee, remaining secured claims to pay, R&D; preparing list of tasks to complete for discharge and internal meeting re: same. 8/18/2014 0.3 Internal discussion re: final invoices and report. 8/21/2014 0.1 Send Receivership Order to C. Stanley evidencing date of Receivership (CRA had incorrectly entered date into system). 8/22/2014 0.1 Prepare hours estimate for Receiver's final invoice. PALLEN RICHARD 7/3/2014 0.1 tt Peter Rubin re CRA re-assessment follow up; 7/4/2014 0.3 3x emt,f Peter Rubin re CRA priority, ability to renew Requirements to Pay and to secure penalties and interest; research on same 7/7/2014 0.1 am internal staff re: cash position on estates and abiltiy to meet CRA reassessment with P&I; 7/8/2014 0.1 instruct internal staff on insurance update required; brief on developments and prepare for transition; 7/23/2014 0.1 review of Blakes legal charges to May 30, instruct internal staff to seek breakdown of one bill; 8/7/2014 0.1 disc with internal staff re issuance of Notice to File PoC to former employees TOTAL 8/11/2014 0.1 Execute notices to file claims 8/15/2014 0.1 file emails to BRS Power; 15.9 + 10.3 = 26.2 hours

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO JULY 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description PALLEN RICHARD 7/10/2014 188.56 AIRFARE TO NANAIMO Fares 7/10/2014 71.61 CAR RENTAL Car Rentals 7/10/2014 84.08 LUNCH WITH CLIENT Per Diem 7/10/2014 21.57 FUEL FOR CAR RENTAL Car Rentals Total Expenses for the period 365.82 Expenses for each of the 12 Companies 30.49

APPENDIX E Invoices of PwC Inc., Receiver of Cowichan Valley Contracting Ltd.

In the Matter of the Receivership of Cowichan Valley Contracting Ltd. Summary of Receiver Fees Invoice # Invoice Date Period Fees ($) Disb. ($) Subtotal ($) GST $ Total ($) VN133701933 18-Dec-13 29-Oct-13 30-Nov-13 11,435.00-11,435.00 571.75 12,006.75 VN134700090 21-Jan-14 01-Dec-13 31-Dec-13 5,865.00 261.78 6,126.78 306.34 6,433.12 VN134700260 14-Feb-14 01-Jan-14 31-Jan-14 3,807.50-3,807.50 190.38 3,997.88 VN134700416 19-Mar-14 01-Feb-14 28-Feb-14 2,937.50 244.16 3,181.66 159.09 3,340.75 VN134700603 17-Apr-14 01-Mar-14 31-Mar-14 6,205.00 33.74 6,238.74 311.94 6,550.68 VN134700790 21-May-14 01-Apr-14 30-Apr-14 130.40-130.40-130.40 Totals 30,380.40 539.68 30,920.08 1,539.50 32,459.58

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Valley Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN133701993 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Valley Contracting Ltd. for the period to November 30, 2013, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: December 18, 2013 Payment requested by: December 19, 2013 Fees 11,435.00 GST 571.75 Total due 12,006.75 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO NOVEMBER 30, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 10.5 450 4,725.00 MANAGER MARSHALL, Patricia 0.1 350 35.00 MATSUDA, Lucas 5.3 350 1,855.00 SENIOR ASSOCIATE LINNEN, Blair 16.7 250 4,175.00 ADMINISTRATOR CHAHAL, Kirandeep 3.8 150 570.00 TECHNICIAN OR, Samantha 0.6 125 75.00 Total 37.0 11,435.00 TOTAL FEES 11,435.00 GST 571.75 TOTAL AMOUNT DUE 12,006.75

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description MARSHALL PATRICIA 10/30/2013 0.1 Internal discussion & direction re: steps with internal staff, consider best approach for set up of multiple estates. MATSUDA LUCAS 10/30/2013 0.2 meeting with marty eakins at hayes stewart in duncan; initial meeting with dave to discuss go-forward plan, meeting with employees re: receivership, contact locksmith and meet at johel office, tour site and order locks and keys, review and approve disbursements, 10/31/2013 0.5 attend company office, meeting with shop employees, get petty cash and float amounts, emt/emf/tt/tf Kathy Janzen at RBC re temporary account set up and deposits, prepare termination and rehire letters for Dave and Cindy, discussion with Danielle Scheffer re working on contract basis, make arrangements to have payroll cheques sent over from vancouver, meet with locksmith for new keys and locks 11/1/2013 0.2 review and approve disbursements 11/1/2013 0.2 attend company office, confirm and get locks changed and keys cut, distribute keys, review and approve disbursements, meetings with shop foreman, discussions with employees re vacation pay and other matters, discucss, prepare and finalize contract for Danielle Scheffer. 11/5/2013 0.1 review and approve disbursements, provide for receiver's gst numbers to be set up, emt/emf company re Dr. Green repairs and costs, send credit applications to respective contacts, tt suppliers to discuss go-forward plan, 11/6/2013 0.2 prepare corporate registry form 7 for signature and submission 11/7/2013 0.2 review form 87 11/7/2013 0.1 review and approve disbursements, prepare and help with mailout to creditors 11/12/2013 0.1 review and approve disbursements 11/14/2013 0.2 review and approve disbursements, review auction proposals and prepare calculations and graph of net proceeds based on range of gross proceeds, tt/tf/emt/emf LMG and company re icbc change requests and payment 11/15/2013 0.2 review and approve disbursements, review A/R letters, prepare update for key lenders on auction proposals and sale progress 11/18/2013 0.1 review and approve disbursments, conference call with key lenders to discuss auction proposals and core land sale process, draft ppsa 20-day notice for sale of assets 11/19/2013 0.2 review and approve disbursements, emt/emf company re rrsp contributions, emt/emf Jas re traffic tickets and payment, emt/emf LMG Pringle re bank accounts and vehicle registration, update auction proposal analysis, research contruction companies on the island to send invitation for offers to. 11/20/2013 0.2 review and approve disbursementse 11/21/2013 0.4 review and approve disubursements, emt/emf lmg re bank account changes and updated fleet list, tt/tf/emt/emf air liquide re account information update and payment of invoices by receiver, review asset list re RDP email to key lenders with comments on auction proposals, emt/emf Tom Todesco re specific asset details, emf/ Tom re scale on first nations land, make preparations, sign cheques for large cheque run (payroll, suppliers, etc.) 11/22/2013 0.4 review and approve disbursements, review columbia accounts, make proposal to columbia for payment and send cheques over, review emails from key lenders re auction proposals, follow up on asset list and details, tt/tf suppliers re go forward 11/25/2013 0.1 review calculations re allocation of disbursements to various entities from general receivership account 11/25/2013 0.3 review and approve disubursements, emt/emf Columbia fuels and Dave Johel re leased fuel tanks, confirm courier delivery with columnbia, emf Jack webster re conditions of CWB's offer re auction plan, emt/emf Gloria re icbc ticket payment Page 1 of 8

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/26/2013 0.1 review and approve disbursements, tf Jas re rider permit for moving crusher back to lake cowichan, tt/emt/emf LMG pringle insurance re rider permits, review telus invoices and disconnection notices, emt telus re receivership and accounts to change to receiver's name 11/27/2013 0.2 review and approve disbursements, review miller electric invoices and emt Gloria for more information, emf/emt pringle insurance re rider policy and costs, emt/emf Bayside re invoice issues 11/28/2013 0.7 review and approve disbursements, prepare termination letters and employee information for merging letters, review BDC asset list and provide comments on certain equipment, discussion with company re gst filing, 11/29/2013 0.4 review and approve disbursements, finalize termination letters CHAHAL KIRANDEEP 10/30/2013 0.2 Calls and emails to banks regarding freezing accounts and opening new accounts at RBC. 10/31/2013 0.1 Various emails and calls to RBC regading new accounts; set-up Ascend file and set-up bank account in Ascend; issue cheques. 11/5/2013 0.8 Email to RBC regarding new bank accounts; post deposits; issue cheques; prepare and fax wire request to RBC and post in Ascend. 11/6/2013 0.3 Post new bank accounts in Ascend; call to RBC regarding confirmation for Lehigh wire; issue cheques. 11/7/2013 0.8 Issue cheques; post deposits; follow-up with RBC regarding bank accounts; land title searches on various properties. 11/8/2013 0.4 Mailing form 87 to creditors and fax to OSB; follow-up emails and calls to RBC regarding wire request. 11/13/2013 0.3 Issue cheques; review RBC company account balance and give RBC intructions on the corresponding receiver accounts for transfer. 11/19/2013 0.3 Post deposits; set-up Ascend files for 12 estates 11/20/2013 0.4 Issue cheques 11/28/2013 0.2 Post deposits; issue cheques. OR SAMANTHA 11/13/2013 0.6 Edits on offer invitation. LINNEN BLAIR 10/29/2013 0.3 Preparation for Receivership filing; create go-forward plan; considering information needed from Company for statutory requirements; internal meeting re: go-forward. 10/30/2013 0.7 Request for website update re: Receivership filing; prepare letters to freeze and close RBC, BMO and ISCU bank accounts; prepare letter to open new accounts with RBC; emt/tcf K. Janzen re: accepting payment via merchant account; provide direction to D. Scheffer re: same; emt/tcf K. Janzen re: GICs and Letter of Guarantee held by Company; provide direction re: Receivership job codes; tct WCB re: filing and continuation of operations under Receiver-Manager appointment. 10/31/2013 0.4 Numerous emails re: opening new RBC accounts and issues with inability to use funds; request for petty cash amounts; prepare newspaper advertisement and send to Victoria Times Colonist for publication; working on asset/liabilities of all entities for Form 87 requirements; set up Ascend file with temporary account; prepare cheque requisitions for salaried employee payroll; prepare package to send and drop at Harbour Air for delivery; numerous tct BMO re: status of accounts and confirmation of freezing/closing accounts; emt R. Taylor re: account balances and merchant account; tcf/emf WCB re: receivership filing and new accounts. 11/1/2013 0.7 numerous emt/emf Times Colonist re: notice in upcoming publication; prepare information for WCB accounts; responding to creditor enquiry; working on Form 87. 11/4/2013 0.8 emt prospective purchaser; emt realtors re: receivership filing; work on payments to be made; work on creditor list. 11/5/2013 1.1 Work on creditor list; organize payments to be made and request cheques; emt WCB with account requests. Page 2 of 8

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/6/2013 1.1 Compile documentation for cheques issued; travel from Johel office (2.2 hr); filing. 11/7/2013 1.2 Issuing numerous cheques and organizing delivery to Johel office; work on creditor list. 11/8/2013 0.9 Finalize creditor list and form 87; prepare and complete mailing; organize Form 87 delivery to OSB; filing to BRSP. 11/12/2013 0.7 Work on reconciliation of transactions in temporary RBC account; prepare cheque requisitions; request for website update re: Johel Investments receivership order. 11/13/2013 1.4 Prepare payroll tables; request cheques re: hourly payroll, employee expenses, source deductions; request for website update re: Form 87; prepare affidavit of mailing for Form 87, emf/emt Wells Fargo; request for RBC loan repayment; update breakout of temporary RBC account. 11/14/2013 0.7 Return creditor phone calls; emt BC Hydro; emt Emil Anderson re: Receiver's WCB accounts; prepare affidavit of mailing for Form 87 mailings; sort cheques to be delivered; deliver package to Harbour Air; update accounting for temporary RBC account. 11/15/2013 0.9 Prepare statement of R&D to November 14; prepare journal entries for new RBC accounts; finalize A/R demand letters and prepare for merge into document; filing. 11/18/2013 1.7 Create POC form and send per request of J.R Pallan, Leigh Cement; file POCs received to date in BRSP; prepare mailing of Notice of Receiver to those requesting notice and not contained within books and records; compile employment related obligations; filing pre-filing WCB correspondence; correspondence re: A/R collection notices and information needed; creditor correspondence with Cowichan Tribes, Valley Remediation, Operating Engineers; account deposits and filing to BRSP re: same; file bank recs. 11/19/2013 0.7 Receive updated Aged A/R schedules and update for merge into collection notices; prepare and complete mailing; request for website update. 11/20/2013 1.0 File POC received from Valley Remediation; prepare cheque requisitions for hourly staff payroll; calculate CRA source deductions and prepare cheque requisitions; request for website update; prepare list for follow up re: A/R letters and receive correspondence re: same; correspondence re: RBC LOC fees and accounts; numerous tcf/emt Kinetic re: bank account transfers and collections. 11/21/2013 0.8 Filing emails to BRSP; set up A/R tracking spreadsheet; check to statements and update tracking for invoices issued after Oct 29, 2013; layer in receipts since appointment; receive numerous tcf customers with collection notices; follow up with Cowichan Tribes re: contra cheques; various emt/emf Company re: pre-filing employee related obligations; request for A/R information still needed; various cheque requisitions. 11/22/2013 0.4 Prepare and mail A/R collection notices to those with information provided; add same to tracking spreadsheet and file in BRSP; drop off package at Harbour Air for delivery to office; update account reconciliation and accounting in temporary account; prepare cheque reconciliations and deposits for transfers; consider where borrowings should occurr from; receive numerous tcf customers with A/R notices. 11/25/2013 0.3 Numerous emf/emt tcf/tct customers re: A/R collections; correspondence with G. Belcourt re: same; follow up with D. Johel re: AR collection notices; review detailed WCB calculations; trace deposits to A/Rs; emt A. Boland of Farris re: Telus dispute; fill out forms for Moneris account information; emt G. Belcourt re: cash deposited Nov 1. 11/26/2013 0.1 Tct/tcf Minister of Finance re: MSP group enrolment; receive numerous tcf customers re: A/R collections; cheque requisitions; internal discussion re: PST returns and Receiver's account in post period. Page 3 of 8

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/28/2013 0.6 Process payroll and CRA remittances for salary payroll PPE Nov 30; emt/tct RBC re: daily account statements; fax request re: same; process cheques received and post in Ascend; emt: G. Belcourt re: same; receive bank activity for accounts to date and reconcile to Ascend; compile list of possible contracts for termination; follow up with A. Boland of Farris re: Telus dispute; emt/tcf R. Taylor of BMO re: cheques and account statements; internal discussion re: GST returns in post period; file to BRSP. 11/29/2013 0.2 Drop of cheques at Harbour Air; work on list of contracts to terminate; prepare letter to CRA with final GST returns; numerous calls and emails with customers re: AR collections; forward invoices as requested by customers. PALLEN RICHARD 10/30/2013 0.8 Allocation of meetings with groups and individual employees; banking arrangements; meetings with McNeill & Partners Ltd. staff and instructions thereto; instruct employees and iniitial review of contracts in progress; correspondence with Sue Waterman re insurance; banking facility coordination including debit card and merchant VISA facilities; 10/31/2013 0.8 Allocation of: review of RBC draft order; emt Peter Rubin; review Maynards order, emt Peter with comments, meeting with maintenance staff; emf,tt Union business Agent USW 1-1937; PO approvals; instr staff to identify suppliers where we should establish credit; corr re getting R/M app't on CValley Concrete; am HMP staff re inventory status; emf Sue W re insurance; coverage; instr D Johel re data needed for core property CIM - aggregate estimates (reserves and inventory), building particulars, etc; emt Auctioneers for proposals; emt major cdreditors re equipment required to complete contracts and 6 chattels that ought to be sold with the core property; problems getting bank accounts opened and funds transferred (and distribute a payroll); emf,t D Hydman re properties excluded under JIL order; emf J Webster, D Hyndman and P Vaartnou re J Webster position; draft response to J Webster, emt,tt Peter Rubin; several times; difficulty with alarm; 11/1/2013 0.9 at prem 7:40-3:00; conf call with ISCU, RBC and Bill Kaplan; seek credit: Kal Tire, Finning, others; corresp with Jack W to clarify our ask and whether there is an agreement; corresp with K Janzen re loan; review of RBC order and confirm; disc with worker accidents with Sandeep and procedures for reporting to Worksafe BC; review and approve various purchases; terminate Cindy Johel; review and execute contracts for Dave Johel and Danielle; corresp with Ritchie Bros; emf,t Dan Lazaro re grinder; disc'ns with D Johel re descriptions required for core property; 11/4/2013 1.0 at prem 9:45-6:00 pm; emt,tt Peter Rubin re use of equipment and no response from JW; affirm contracts with various customers; consider and list data to be assembled for sale of core properties, emt Hayes McNeill and D Johel re same; discns with tom Todesco re equipment inventory and confirm instructions to D McNeill; 2x am Ritchie Bros personnel re inspection of equipment on site; review of PO's and approvals; discussions with Jenny Johel re list of employees and start dates, issues, her and Sandeep's availability for continued work, WEPPA issues affecting both; tt Aaron Robins, Wolfco Bailiffs re collection of old a/r portfolio; many meetings with Gloria and internal staff delineating accounting responsibilities; office security issues - awaiting ADT response; learn alarm zone issues; Page 4 of 8

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/5/2013 0.7 review of equipment inventory progress and exceptions with Tom Todesco; am Surj re: long term contracts; am Ted re server copy; am Goria re accounting progress to Oct 29 cut off; review and approve various purchase orders; execute and send off credit applications; emf,t (2x) tt Dan Lazaro re: Bandit Beast grinder; tour "North Pit" (part of industrial site) re wood waste operation; tour dike project and disc progress with supervisor; review draft BDC/ISCU order; follow up on banking arrangements; emt,f Chris Thody, Century Services; emf,t Kibben Jackson re equipment use payment; emt Pat Kinney, USW 1-1937 business agent; corresp with Maynards re equipment inspection, seek Tom's list with locations; circulate corrected list of equipment required (simply eliminated duplications); @ Johel premises 7:30-5:30 11/6/2013 0.5 at Johel 7:30-1:00 pm; 2x emf J Webster, fwd to Peter Rubine with comment; corresp with Peter Rubin re appropriate response; am Tom Todesco rto review equip inventory findings to date and issues; emt Maynards, Century and RB Auctions with interim invnetory and pictures; emf,t Chris Thody, Century Services re them not proposing; am Mike Siebold, Maynards; am Wade re tenure; supply requirements; am Jenny and Surjeet re termination and vac'n pay; discns w Gloria re: cash collections; disc w Serj and Dave J re: CIM data requirements; emt Tom re sawmill; emt CVRD re payments and intentions; receive, review, execute Form 7's; emf,t D Toigo re Maynards order; 11/7/2013 0.3 start drafting invitation for offers; demand info from D Johel; emt Tom Todesco re particulars on some of the chattels; review and approval of payments; tf,tt emt Bruce Marshall of Joiner Sales; review of status of chattels to be excluded from auction with Wayne of RBA; corresp re tidy tanks; emf J Webster, tt P Rubin re same; corresp re vihelce repairs required; corresp with Sanjeet re weekend delivery and his termination date; emf M Verbrugge with complaint from Mr. Doman re vehicle acquired from CVBPL; 11/8/2013 1.0 work on invitation for offers on core property: Parcel definiition; advertisement, draft of descriptions of wash plant and cement plant; tt Wade Reddington and D Johel re same; corresp with Todesco re various items; draft form of offer; draft of Purchase and Sale terms; emt Peter Rubin for review of draft; review of purchase orders; corresp with Sandjeet re weekend loads; corresp with John Willliams re: Canadian Public Auction; emt Mike Siebold, Maynards re chattels to be sold with core; emt Wayne of RBA re chattels to be sold with core; emf Aaron Stewardson with crusher sale issue on magnet; 11/12/2013 0.3 tf, emf D Johel re status of various matters; his contract, asset descriptions, crusher sale issue re magnet; tf Aaron/Mike Siebold re various equipment found, not listed; various equipment missing; 2 portable offices on job site; emt,f Tom Todesco re equipment issues; deal with purchase requests; update Offering document, tt Peter Rubin re same; id pot'l purchasers; tf Donato Petriello, Island Concrete; emt Dave Johel with particulars required for info package; emt Dave and Surj Johel re status of projects; re old a/r: tf Aaron Robins of Wolfco, emt Dave and Gloria re his planned attendance at office; tt Peter Rubin re Invitiation for Offers, receive and incorporate suggested changes; receive and review Maynards auction proposal; Page 5 of 8

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/13/2013 0.5 2x tt TimberWest (Eldon, then Don Holmes); emt D Holmes; tt Jason Adair, CVRD re contracts; emt,f S Johel re CVRD; tt Aaron Stewardson re Maynards proposal and comment thereon - no straight sale commission, titles, timing comments; 2x tf Wayne, Ritchie Bros; receive, review and comment on CPA auction proposal, tt John Williams re buyer premium, timing, excluded assets, tax compliance, etc; instruct internal staff re compliance with CAIRP practice standard on liquidators; consider claim by Cowichan Lumber (R Doman) re sawmill and instruct; receive other equipment info from D Johel; emf,tt S Sieber re status; payroll queries and issues; tf Gordon Tuck re his (subordinate) interest in TD225; draft confidentiality statement; corresp with D & S Johel re estimated crushed aggregates in yard; edits to Invitation for Offers; emf Maynards with amended auction proposal; 11/14/2013 0.3 review Maynards revised proposal in detail; receive and review amended proposal by CPA; am Ritchie Bros; receive and review Ritchie Bros proposal; emt Surj re crushed agg inventory, seek calculations and map of stockpiles; brief internal staff on report on auction proposals; receive estate no's from OSB; tt Jason Adair, CVRD (lvm); 2x review corresp from Tom Todesco re equipment invnetory; identify issues for correction or pursuit; corresp w D Johel re Aaron Robin of Wolfco; emf Surj with update on contracts status; emf J Webster, fwd to Peter Rubin; emt P Rubin re: court applications and status of receivership orders;monitor purchase requiests; emf Don Holmes, TimberWest with refusal for any consideration of offering up its road maintenance contract for possible assignment; 11/15/2013 0.5 emf,t Wayne of RBA re refurbishment budge within proposal; emt D Johel re o/s information and points; emf,t Don Holmes re TimberWest position on assignment of contract;; cor with Tom Todesco re various issues; draft report to lenders; amend Invitiation for Offers; emt/f G Belcourt re accounting progress and cut-off of pre receivership g/ls; emt lenders; conf call invite to lenders; emf J Webster re rental charges, fwd same to P Rubin; corresp with Wayne Jackson, RBA re allocation of NMG; corresp with D Johel re: pot'l sale of trail crest property and process; corresp re: purchases and delays in getting turbo to crusher; 11/18/2013 0.3 correspondence with Ritchie Bros re: getting NMG segregated to CWB, BDC, lists of assets by lender and permission to release full proposal; corr with Maynard Insdustries re: NMG base commission not reduced for $300k reduction in assets not to be auctioned, permission to release; schedules of assets re BDC, CWB; emf,t Peter Rubine; permission to release appraisal; conference call with lenders'; issue re TD225 repair; corresp with Dave Johel re engineer estimate on pit reserves; instruct re getting estimates of operating hours by machine, actual and projected for Nov; review of unremitted union benefits and instruct; emf,t Peter Vaartnou re measuring useage hours by operating entity and issues; corresp with Tom Todesco re: sales package, equipment and explosives inventory; corresp with D Johel re cellular tower lease; 11/19/2013 0.3 2x tf Alan Brown re CAT; emt P Rubin re same; emf,t K Janzen, RBC and prepare separate list of equipment over which they appear to hold 1st charge; edit Invitation for Offers; get internals staff to review; get appendices in shape for conversion to PDF; tt Dave Johel re: interest in Trailcrest property; status of crusher job; explosives, Maynards request re magnet, status of aggregate reserves estimate; Page 6 of 8

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/20/2013 0.2 emf J Webster; tf, emf Peter Rubin re: PSA, security reviews and apparent gap in CCAA order; review and reconcile Maynards and RBA asset lists; correspondence with Wayne Jackson regarding problems and seeking corrected lists and revised NMG's; also confirmed, as he had rebundled some asset descriptions, that none of the concrete or wash plants were within his auction proposal; draft email to all parties with comparison of Maynards and RBA NMG proposals; 2x emf D Johel re aggregate reserves; tt engineer re expected letter/report on aggregagte reserves; "finalize" Invitation for Offers; circulate hard and soft copies; tf,emt,tt, emt Muriel Grath of VFS re position; emt Wayne, RBA re concrete product inventory, parts inventory, shop and office equipment and furniture and how much NMG was attributed to same; emf D Hyndman and S Seiber re: CCAA order and attachment of charges to non BDC and CWB assets; 11/21/2013 0.2 emf,telephone to internal staff regarding employment related obligations; emf P Rubin with draft PSA, review and emt P Rubin and Ian Hmphries re same; emt internal staff re BDC securtity clarification; emt Aaron Stewardson re extent of 'smalls' in their proposal; emt,f Aaron Robins, Wolfco re a/r collections proposal; tf Ronnie Doman; prepare file note re various claims advanced and evidence in hand; review and sign payments to suppliers; complete analysis of NMG proposals; some followup on security conflicts; corresp with Tom Todesco re Cowichan Tribes seeking payment for access to remove scale; emt Alan Brown re position on his interpretation of CCAA Order of Oct 29; research regulations on disposal of explosives, em to Tom Todesco with info found; receive and review estimated in service times for equipment; query same and clarify; seek concrete plant hours; 11/22/2013 0.2 emf,t Peter Rubine; emf,t Ken Rowley; emf Peter Vaarnou approving Maynards proposal; conf w Ian Humpphries, Blakes, re PSA; tt D Johel re a/r data, job status, R Doman, sanders, p/u's, etc.; finish & distribute report on equipment useage to secured lenders; conference with Aaron Robins, Wolfco re collecting old a/r; review Telus claim materials and instruct internal staff; emf,t Wayne Mariotte re maintenance tasks and direction; tf Tom Todesco re s/n's and descriptions on select equipemnt; 11/25/2013 0.3 emf,t tt Aaron Robins, Wolfco; payroll related queries; emf,t Jannine Scheurmann re requests for info from Gloria Belcourt; tt Ken Rowley re position on auciton proposals (lvm); tt Dave Johel re: a./r queries o/s, union contract; crushing status (finished, movng back to yard), Dike (extensions don't fit), Columbia fuel and tanks, native demands re removal of scale, Trailcrest property offer; corresp with internal staff re BC TEl a/r and re: City of Duncan issues in a/r; emf Jack Webster re Maynards proposal and his terms; fwd same to Peter Rubin with comments; correspondence with Tom Todesco on various points; 11/26/2013 0.3 review of sundry corresp; emt,fcam engineer, re aggregate reserves est; receive and file his report; tt Peter Rubin and review J Webster conditions; tt Jack to clarify; emt secured creditors with my views; foll up calls to Stephaie Sieber for ISCU; K Janzen for RBC, D Hyndman for BDC; review of payments; corrrespondence re Austin Powder trying to pick up explosives inventory; tt Dave Johel re meeting party driving the Trailcrest property offer, other matters; emt Larry Gwozd re TAL Order approving sale and whether sale closed; review and execute cheques; 11/27/2013 0.2 tf, tt Bob McDonald, CVRD; emt Secured Lendersre selection of auctioneer; tt K Janzen, P Vaartnou, A Masse and D Hyndman re selection of Auctioneer; review and comment on second draft of PSA; map out issues to deal with on site; tf, tt John Williams, CPA; tf,tt Ian Maxwell interested in assets; 2x emf,t, tt Andrew Masse re BDC security and their approval of selection of auctioneer; Page 7 of 8

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/28/2013 0.5 at premises 7:30 am - 6:00 pm; am Surj, Dave J, Tom T re status and direction; tt,tf S Sieber, OK'd Maynards; tt,tf (4x) Aaron Stewardson, Maynards; tt Wayne Jackson, tt Adam Prusse, RBA; emt J. Williams, CPA; review of status of jobs and equipment returns; issues on a large concrete sale now deferred to next week - cold weather issues and material required; 40 tonnes of cement in the silo; lots to sell; return calls to Ian Maxwell (interested in assets); Bob McDonald (CVRD waste mngnt); staff meeting with all; emf,t Larry Gwozd; issues in dealing with powder; am Gloria re GST reporting, accounting progress, payroll; all staff meeting to review status and direction, issues re which staff to retain for cement op's, equipment maintenance, accounting and clean up of records, buildings; analysis of James Peter invoicing and whether this is truly a lienable claim; draft PIPA consent letter for staff; am Dave Aichele re layoff, magnet; crusher related issues; am Jas re: billing work to be done, fuel handling, maintenance and security; 11/29/2013 0.4 at Johel premises 7:30-2:00pm; am Surj re Dike, a/r, small claims, stay of proceedings, operations shutdown; am John, rep for Euro funds; tf Bill of Austin Powder, tf,emf Rodrigue Boulay, tf Bob McDonald, CVRD re wood and ashpalt waste; tf Pat from USW; am Wayne Marriette; corresp with Tom Todeco re various; update of CCAA fees to G Belcourt; am D Johel, G Belcourt re terminations and retentions; empahsize office clean up and record storage issues; disc'ns w Wade re using up cement inventory; rview of James Peter billing history and role on dike contract with D Johel, agree to settlement and get Surj to document settlement (receive proof of agreement); instruct re repairs to be effected and inspection renewals on equipment; distribute termination letters and staff discussions related thereto; emf internal staff with Delucchi vmial re RBA complaint; TOTAL 37.0 Page 8 of 8

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Valley Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700090 Account number: 60135360 Invoice date: January 21, 2014 Payment requested by: January 22, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver for Cowichan Valley Contracting Ltd. for the period to December 31, 2013, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 5,865.00 Disbursements 261.78 Total fees and disbursements 6,126.78 GST 306.34 Total due 6,433.12 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO DECEMBER 31, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 5.1 450 2,295.00 MANAGER MATSUDA, Lucas 4.1 350 1,435.00 SENIOR ASSOCIATE LINNEN, Blair 6.8 250 1,700.00 ADMINISTRATOR CHAHAL, Kirandeep 2.9 150 435.00 Total 18.9 5,865.00 TOTAL FEES 5,865.00 DISBURSEMENTS - Schedule 1.1 261.78 TOTAL FEES AND DISBURSEMENTS 6,126.78 GST 306.34 TOTAL AMOUNT DUE 6,433.12

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description MATSUDA LUCAS 12/2/2013 0.7 review correspondence with national resources Canada, review explosives act and regulations, discussion with Jas re current situation, provide recommendation to internal staff re handling of contents of powder magazine 12/3/2013 0.1 review termination letters, make adjustments as required, resend to Gloria 12/4/2013 0.5 finalize review of collective agreements, provide summary schedule, review and approve disbursements, sign payroll cheques 12/5/2013 0.1 review and approve disbursements 12/9/2013 0.4 emt company re austin powder invoices, review invoices 12/10/2013 0.1 update asset list 12/11/2013 0.3 update asset list 12/12/2013 0.8 review austin powder information, tt Anial Datoo (Austin's legal counsel) re explosives inventory and possible deal to remove all inventory, email johel inventory to Aniel 12/13/2013 0.3 tf/tt Aniel Datoo re Austin Powder claim, email proof of claim property to Aniel, emt Diana Elliott re Doug's status 12/16/2013 0.4 meeting re allocation of time, receive and review Austin Powder offer for excess explosive inventory, review weppa/payroll information Hours Charged 4.1 12/17/2013 0.3 emt Austin Powder counsel re counter offer on explosives inventory, review union dues notices, review WEPP schedule 12/19/2013 0.1 sign cheques CHAHAL KIRANDEEP 12/4/2013 0.6 Post deposits; issue cheque 2.9 12/5/2013 0.8 Issue cheques 12/5/2013 0.8 Issue cheques 12/6/2013 0.4 Post deposit; Nov 2013 bank reconciliation 12/11/2013 0.1 Post journal entry 12/13/2013 0.2 Post deposit LINNEN BLAIR 12/2/2013 0.4 Emf/emt numerous customers re: A/R letters; correspond with G. Belcourt re: 6.8 same; process cheques received and forward same to G. Belcourt; respond to enquiry of OSB; receive GST returns for pre and post October periods and prepare letter to CRA re: same. 12/4/2013 1.0 Request for website update; emt J. Sandhu re: Living Stone; receive JBCC GST return; finalize letter to CRA re: same and fax pre-filing returns to CRA; prepare letters re: post returns and prepare cheque requisition; process cheques received and forward to G. Belcourt; respond to creditor enquiry of Imperial Welding re: Warren Gross AR; receive Hourly payroll for PPE Nov 30; prepare cheque requisitions; calculate CRA remittances, prepare letters and cheque requisitions; input vacation pay for payroll paid by Receiver and prepare cheque requisitions. 12/4/2013 0.1 Request for website update; emt J. Sandhu re: Living Stone; receive JBCC GST return; finalize letter to CRA re: same and fax pre-filing returns to CRA; prepare letters re: post returns and prepare cheque requisition; process cheques received and forward to G. Belcourt; respond to creditor enquiry of Imperial Welding re: Warren Gross AR; receive Hourly payroll for PPE Nov 30; prepare cheque requisitions; calculate CRA remittances, prepare letters and cheque requisitions; input vacation pay for payroll paid by Receiver and prepare cheque requisitions. 12/5/2013 0.3 Process cheques in Ascend; review S. Johel response re: Telus claim and request further information from S. Johel re: location of incident and other locate reports; respond to creditor enquiry of Austin Powder; provide direction to J. Sandhu re: Living Stone; emf/emt CVRD re: customer accounts; request for website update; fill out and send MSP forms for enrolment of Receiver accounts; consider immediate cancellation of same given terminations; process cheques received by Receiver and forward to G. Belcourt; prepare cheques for sending to Johel office; print cheque registers. 12/6/2013 0.2 Deliver cheques to Harbour Air; review Revenue GL for post-filing items and amend A/R collection worksheet for same; consider intercompany items and settling of same; request copy of PST GL; process cheques received and forward to G. Belcourt. Page 1 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/10/2013 1.6 Review GL, prepare JEs for AR collections and post-filing sales. 12/12/2013 0.3 Work on statement of R&D to December 11. 12/13/2013 0.8 Process cheques received from Timberwest and send to G. Belcourt; prepare summary of assets and priority claims. 12/16/2013 0.8 Finalize statement of R&D; process documents re: secured creditors and add to summary of assets and liabilities; request for website update re: Receiver's report. 12/17/2013 0.3 Work on employee BIA/WEPP claims. 12/18/2013 0.2 Correspondence re: West Tide re: AR; work on WEPPA information. 12/19/2013 0.4 Work on WEPP source information. 12/20/2013 0.3 Prepare WEPP letters and mailing to employees with POC. 12/23/2013 0.1 WEPP mailing. PALLEN RICHARD 12/2/2013 0.2 emt Bob McDonald, CVRD; am internal staff to allocate tasks: interest in ICL pot'l sale to Maxwell; WEPPA compliance; explosives; emt Surj re ashpalt; tt Peter Rubine re CCAA order for sale of equipment, re GST, re RRSP contributions; tt Ian Humphries, Blakes re: PSA; emt Dave Johel re various; tt John Bohlen, MSPBC re continued coverage; emf,t Surj re dike Stat Dec'n; arrange payment of James Peter charges; follow up email to Dave on various issues; emf Davis with corresp re Raibmon; 12/3/2013 0.4 emf D Johel, emt,f John Karlsson; corresp with Gloria re: term'n letters, Palladian a/r; vacation pay; 2x emf S Seiber re lease of TD225 to Tuck Bros; emt Dave/Surj re relase of vehicle, tt Gord Tuck; emf,t Surj re moving the CAT 980; emf,tt Ian Humphries, Blakes, review draft PSA agreement and propose 1 edit; 2x tt, emt Dave Johel re performance and outstanding requests; tf Aaron Stewardson re: instructions to Wayne and helper, on the ground on Monday; 12/4/2013 0.3 emf Aaron Stewardson; tf,emt Rod Boulet (re explosives handling), get tip re independent dealer of explosives; review, discussion and emt,f Peter Rubin re disclosure of collective agreements within Invitation for Offers; corresp with S Johel, Wayne Marret re movement of equipment and repairs; instructions re WEPPA calculations; emf Tom Todesco re viewings and other matters; emf,tt Andrew Masse re en bloc sale process; emf,t Cory Hay on interest in Bandit Beast; 12/5/2013 0.4 emf Wayne re various repairs; emf Surj Johel re: small claims actin against City of Duncan settlement conference and fwd to Aaron Robins; internal discussion re Jas settlement of Living Stone a/r; emf D Johel re acquisition of Hino from CVBPL, emf Gloria with CVBPL 2011 GL, consider same and save documents to file note; emf D Johel with docs re: ICL and save to file note; corr re acquisition of materials for cold concrete; edit Invitation for Offers and instruct re distribution and web posting; 12/6/2013 0.2 emf Gloria re Wolfco a/cs; imf P Vaartnou and S. Sieber confirming CWB terms; emf Will Roberts re foreclosure, file his materials; emt D Johel with outstanding items to deliver; corresp wi S Johel on dike status; Wayne Marriette re repairs; conf call with Aaron Stewardson, Danielle Toigo and K Jackson re structure of auction agreement and pot'l court order; emf D Johel re: ICL shares; emf,t Gloria re cleaners; emf,t Gloria re Paul Watson boathouse work in 2010; emf,t Phillip Wong; 12/9/2013 0.3 emf Philip Wong, HSBC; emt,f,t Brad Archibald re Trail Crest listing; review Maynards proposal, emt Danielle and Aaron Stewardson w comments; tf Mike Macintosh Maynards; corresp with "Surj re personal assets; produce Proof of Claim Property; concrete issues (pour now tomorrow); some machines moving - small dike clean up w slinger, truck loads of gravel, 5 loads of sand going tomorrow for Lake Cowichan RD; review explosives inventory and Austin Powder invoice; tt Jennifer Cockbill; emt Philip Wong re status of CLDC; tt Dave re Lhigh contact, a/r particulars, other o/s information; emf Danielle Toigo with further revised auction agreement and fwd to Peter Rubin for review and comment; emt Philip Wong with particulars of how other listing got in place; tt Alan Brown, draft email to other "PMSI" style interests; Hours Charged 5.1 Page 2 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/10/2013 0.6 emf P Rubine with comments; edit auction agreement and emt Danielle Toigo with comments; emf,t Mike McIntosh; correspondence with Aaron Stewardson, Peter Rubin and Danielle Toigo on Agreement for Auction Services; corresp with Gloria Belcourt re further terminations; emf,t CDW consulting re work on reserves estimate; emf J Cockbill with Ryan Mortgage foreclosure order and fwd to D Johel and Brad Archibald; emf G Belcourt with WEPPA data; emf Tom Todesco re viewings; emf,t Doug Hyndran re: CRA 3rd party demand; fwd email to other key lenders to fwd copies to Receiver; emf Peter Vaartnour re: JBCL; tf Kathy Janzen re status; emf,t Jay Wolf re: other Tel Aviv brokers; receive, file and distribute BoM Order, request web posting of same; tf, emt Ian Maxwell re: mixers and ICL; emt Dave Johel re lack of performance on tasks assigned; draft Receiver's first report; instruct internal staff. Hours Charged 12/11/2013 0.2 corresp with Mike McIntosh re" agreement for auction services; re: revenue on non Johel equipment sold at site; re: missing equipment and M Siebold additions to list; follow up on missing equipment; emt Ronnie Doman re: CVBPL, sawmill, and Hino truck and general access to records; emf,t Jerry Doman re CVBPL; 2x emt CWB branches re access to view assets for client; emf,t Will Roberts re realtor recommendation; emf D Johel re $50k promissory note, fwd to internal staff with instructions; emf internal staff showing company in receivership 1 year prior to advance; corresp with Tom Todesco and internal staff re: getting our equipment list in shape and re: lost equipment; all issues resolved except LD583 a CAT 980G; corresp with Dale of Palladian and a/r payments; emf D Johel with ICL f/s; emf,t Dave re Austin Powder; review of Agreement for Auction services; emt,f Peter Rubin for advice on DIP paydown and consequences; drafting of report; advise P Rubin, Danielle Toigo on status of report; 12/12/2013 0.2 emt D Johel re debtor on $50k promissory note in receivership before loan made, look into director; correspondence with Daniele Toigo and Mike McIntosh re auction agreement: revenue sharing; missing LD583, contract terms, ting and schedules; investigate Caterpillar claim to security on AR390, filed their financing statement in April 2013, after we had done our seardhes; emt RBC and counsel re finding and impact; advise P Rubin and amend our schedules; corressp with Peter Rubin re Caterpillar insists it does not have to account/remit; instruct Peter re same; emt/lt other PMSI interests; Austin Powder: emf,tt D Johel re personal demand; fwd email to internal staff and coach on negotiating a deal through Austin's counsel; emf Dave re boiler inspection; tt Dave Johel re expense report rejection, scope of authority, and a variety of matters; emf,t,tf Jerry Doman: lengthy conversation re CVLP issues (records access, Hino), joint ownership of property and encumbrance Dave put on waterfront family property; agreed on time frame and order to resolve issues; emf,tt Helen SevenOaks re form of order re auction agreement; emt Mike McIntosh to confirm NMG in view of corrections to Maynards incorrect additions, the review of our list and the assumption that CAT will withdraw its equipment; series of emails with Danielle re circulation of unredacted auction agreement to major lenders, timing and sundry issues; 12/13/2013 0.2 edit lt Wells Fargo, GMAC and Resmor; emf Mike McIntosh with his schedules and review same; tt re NMG adjustment proposed and need to agree on values of other PMSI interests; instruct internal staff re schedule corrections (AG617), edits and formatting; report drafting; review of draft order w Peter Rubin and Danielle Toigo; corresp re service list; emf,tt Steve Harty, arrange viewing of service list; tf same group re contracts with CVRD; tf Krystoff Trucking and unpaid invoice for early October services; get legal review of report by Peter; emt John Karlsson re Trail Crest; emf,t Murielle Graff VFS; emf internal staff re: corresp with Caterpillar and possible change of mind; emt Secured Lenders with auction agreement and proposed order; Page 3 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/16/2013 0.4 tf Peter Rubin; report, edit auction agreement; get redacted copy prepared; changes to R&D; edits to Financial Summary; review Century v. MNR; tf John Hall; tf another employee; tf Alpine re grinder offer 2x; report edits; conference with Gloria and Jas re outstanding issues, progress and challenges - wood/asphalt piles; record boxing; emt Peter Vaartnou; emt Doug Hyndman; determine which Pacific Scale Wells Fargo held security over and emt internal staff re same; emt,f Danielle to determine that redaction was sufficient; emf Aaron Stewardson re refurbishments required, review same and offer corrections to Aaron; review draft Notice of Application; complete report and send out to P Rubin and Helen Sevenoaks for distribution with NOA and draft order; Hours Charged 12/17/2013 0.3 sign hard copy reports; emf,t Jas Sandhu re pot'l dozer job; emf D Johel with offer; open offers; conf call with BDC and ISCU tp consider offers; emf D Johel with JIL sept 2012 bank statement, emt D Johel - not revealing, fwd to internal staff for bank support; emf Jas re: 3rd party property; emft Jas Sandhu re: wood and asphalt to be gound; emf D Johel with Proof of Claim property to many small items; emf S Johel with copy of final inspection notes on dike, instruct to get done asap; ; emf,t Will Roberts re priorities; emf,t Ilse Sarady, CVRD re asphalt contract; 4x emf Aaron Stewardson re refurbishment; emf Jack Webster; emf,t Danielle Toigo re J Webster concerns; 12/18/2013 0.4 emt, tf Aaron Stewardson re putting all equipment in (some subject to sale by Receiver) with full NMG restored; emt Jack Webster et al re status and direction; tt Danielle Toigo re amendments; review draft and seek further amendments; corresp re refurbishments; tf Peter Rubin re Alan Brown not making application; review Asphalt contract with CVRD and extensions; emt Ilse @ CVRD; tt Jas Sandhu re: cement, dike, asphalt status, close down Dec 27; tt Wade re concrete work, ensure enough for slab pour, make some blocks but don'[t do 1/2 pour; tt Dave Johel re John Klassen, re: Surj; other matters; corresp with D Toigo to finalize auction agreement; distribute to secured creditor group for review/approval; 12/19/2013 0.3 corresp with Gloria re Palladian a/r; tf Peter Rubin re tomorrow's application and clarify some points; emt Surj Johel re Mining Inspection and seeking anything from MOE; emt Surj re stay of proceedings; corresp with Wayne and Maynards re getting repairs done and ordering; Auction agreement: dun secured creditors re: approval of agreement, receive positive responses from RBC, CWB, BDC;, emf,t Danielle with execution copy; tf Ilse, CVRD; emf,t Brian Dinnison of CVRD affirming agreement on terms; emf internal staff re Telus dispute and emt Surj Johel re same; tt, 2X emt,tf Dave Johel with termination; tt Surj re termination effective Dec 31; 12/20/2013 0.7 emf t Wells Fargo (Ms. Lanteigne) re auction and general issues; prepare for and attend at Court; emf J Webster; tt, emt Wade Radcliffe re termination and status of ops; emt,f internal staff, emf,t Jas Sanduhu re assets of Westcoast and others who owe us money; emt Gloria Belcourt spelling out employment changes, supervision responsibilities and office tasks to be completed; review of WEPPA documents 2x and disc same with internal staff; tf,tt Butsy Sangha re interest in entire operation, disc assets, staff and last season; work on repairs and facilitating payments on repairs; tf,tt Tom Todesco; TOTAL 18.9 18.9 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR THE PERIOD TO DECEMBER 31, 2013 * Project Exp Date Exp Amt Exp Desc Exp. Code Description LINNEN BLAIR 10/31/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/6/2013 258.60 Hotel during stay November 4-6/2013. Hotel /Accommodation 11/6/2013 143.50 Per diem for Nov 4-6/2013. Full day reimbursement for Nov 4 Per Diems or Meals and Nov 5 ($60/per day). Partial day reimbursement for Nov 6 (breakfast $12 plus lunch $15). 11/7/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/14/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/22/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/29/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/6/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/20/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier MATSUDA LUCAS 10/30/2013 100.96 flight from Vancouver to Nanaimo for trip to Johel's office Fares 11/01 10/31/2013 264.42 cost to change locks at office and have spare keys cut Supplies - Office 11/1/2013 17.00 get spare keys to premises cut Supplies - Office 11/1/2013 100.96 flight from Nanimo to Vancouver 10/30 Fares 11/1/2013 221.40 rental car for trip to johel's office from oct 30 to nov 1, 2013. Car Rentals 11/1/2013 47.12 fuel for rental car Car Rentals 11/1/2013 232.75 hotel for 2 nights in Duncan, bc 10/30-11/01 Hotel /Accommodation 11/5/2013 10.35 payroll cheques to Nanaimo by Harbour Air Fares 12/13/2013 10.35 sending payroll cheques to Nanaimo for pickup Supplies - Office PALLEN RICHARD 12/20/2013 162.64 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 257.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 200.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 29 DATED 2013-12-02 AIRFARE 12/20/2013 34.73 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Client Entertainment NO 29 DATED 2013-12-02 BREAKFAST 12/20/2013 175.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 213.84 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 29 DATED 2013-12-02 HOTEL 12/20/2013 20.34 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 29 DATED 2013-12-02 CAR FUEL 12/20/2013 400.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 85.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 PER DIEM MEALS Per Diems or Meals 12/20/2013 87.55 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 CAR RENTAL 12/20/2013 25.35 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 28 DATED 2013-11-18 EXPENSES Car Rentals Car Rentals Total Expenses for the period 3,141.35 Expenses for each of the 12 Companies 261.78 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Valley Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700260 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver for Cowichan Valley Contracting Ltd. for the period to January 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: February 14, 2014 Payment requested by: February 15, 2014 Fees 3,807.50 GST 190.38 Total due 3,997.88 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JANUARY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 3.5 450 1,575.00 MANAGER MATSUDA, Lucas 2.4 350 840.00 SENIOR ASSOCIATE LINNEN, Blair 4.1 250 1,025.00 ADMINISTRATOR CHAHAL, Kirandeep 2.2 150 330.00 TECHNICIAN OR, Samantha 0.3 125 37.50 Total 12.5 3,807.50 TOTAL FEES 3,807.50 GST 190.38 TOTAL AMOUNT DUE 3,997.88

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Hours Name Date Hours Description Charged MATSUDA LUCAS 1/8/2014 0.2 review and approve disbursements, tf Aneil Datoo re Austin Powder re settlement 2.4 1/9/2014 0.2 receive and review Austion Powder offer, respond 1/14/2014 0.5 emf Austin Powder (Aniel Datoo) re offer, internal discussion re same 1/15/2014 0.4 internal discussion and emt Aniel Datoo (Austin's counsel) re agreement. 1/16/2014 0.1 review and approve disbursements 1/21/2014 0.2 vmt/vmf Aniel Datoo (Austin Powder's lawyer) re status 1/24/2014 0.1 review and approve disbursements, 1/27/2014 0.1 complete and sign vehicle transfer papers for Maynards auction 1/28/2014 0.2 emt/emf /ff Aniel Datoo re status of proposal, termination letters as required, 1/29/2014 0.4 receive POC property and cheque from Swift Datoo, prepare for deposit and email authorization to remove goods to Swift Datoo, Jas and Tom CHAHAL KIRANDEEP 1/8/2014 0.2 Issue cheque 2.2 1/9/2014 0.2 Issue cheque 1/13/2014 0.4 Issue cheques 1/16/2014 0.2 Dec 2013 bank reconciliation 1/23/2014 0.6 Issue cheques 1/29/2014 0.2 Post deposit 1/30/2014 0.2 Post deposits 1/31/2014 0.2 Post deposit OR SAMANTHA 1/8/2014 0.2 Create and format Receiver certificate. 0.3 1/20/2014 0.1 Assist with preparation of expenses summary. LINNEN BLAIR 1/2/2014 0.4 Process cheques; delivery to harbour air. 4.1 1/6/2014 0.2 Review revenue and GST payable; preparation for GST return. 1/7/2014 0.5 Review GST ITCs; file GST return; calculate wages for WCB filing. 1/8/2014 0.3 Tct Medical Services BC re: account; tcf/emf employees re: WEPP and POC. 1/9/2014 0.1 Calculate and prepare WCB payment. 1/13/2014 0.2 Internal discussion re: WEPP and severance claim; emt. H. Sevenoaks; 1/14/2014 0.2 Prepare GST remittance summary for Oct 30-31, 2013 and send to G. Belcourt; tcf. H. Sevenoaks re: WEPP severance issue and discuss internally. 1/15/2014 0.3 Enter TIF information for employees with submitted proof of claims; email re: same. 1/17/2014 0.1 Review notice of reassessment and agree to RT filing. 1/20/2014 0.4 Determine adjustments for GST December return; prepare in excel for filing; reconcile General account to current. 1/21/2014 0.5 File to BRSP; update general account reconcilation; work on November intercompany transactions; prepare cheque requisitions/deposits re: same. 1/22/2014 0.3 Finalize November intercompany transactions and requisitions/deposits; work on December GST returns. 1/31/2014 0.6 Prepare and file GST returns, payment at RBC; review of GL. PALLEN RICHARD 1/2/2014 0.3 8x em fwayne Marriete, emt Mike McIntosh, emf,t Dave Johel re conract; 3x emf Jas Sandu re various; emf,t Sur Johel re: dike; emf,t internal staff re Draycor delays in slab pour and decide to cancel order; 1/3/2014 0.2 emf,t internal staff re: Wade termination; 1/6/2014 0.3 emf W Marriette re repairs; emf,t W Mariette re security concern; emt,f internal staff re security; emf,t Tom Todesco re vehicle returns D&S Johel related matters; tf,tt, emt Micael Labrava of Sunbelt Network re availability of assets, package and timing; emf Dave Renard re dike holdback; emt internal staff re same, and developing strategy to get done; tf,tt Jerry Doman re meeting; emf,t internal staff re RBC taking over GMAC/Resmor liens; 3.5 Page 1 of 3

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/7/2014 0.1 fwd Sunbelt queries with some answers to internal staff for reponse; corr with internal staff re ICBC fleet insurance; emf,t Aaron Stewardson after consulting with Peter Rubin on disclosures re sales/finance to new Johel entity; emf,t Michael Naprava; emf,t K Janzen, RBC re: Receiver's Certificate, fwd to internal staff; tf Dave Johel re vehicles, offer on Trailcrest property drafted and seeking meeting to review, equipment offer; emf,t internal staff re vehicles; emf J Webster, emf K Jackson re: presales and Maynard financing of Johel entity; emf,t internal staff re: demand on $50k advance; 1/8/2014 0.2 emf K Jackson, J Webster, tf,tt Stephanie Sieber, tf,tt Doug Hyndman all re: Maynard pre-sale; monitor correspondence with Sunbelt; monitor equipment repair issues with Wayne Marriette and Mike McIntosh; emf,t internal staff re 20 day notices (waived by court order), emf,t Tom Todesco re: new codes and status generally; 1/9/2014 0.3 tf,tt, emf,t Broker Michael Naprawa 4x re: scope of interest, re process, re asphalt contract, re mine inspection, re principal, re 'protection' from offer being shoppped; re:approval process; am Dave Johel re info from Gloria, status of cleaning up office; status of his offers, re new players intereested in core property; tt Aaron Stewardson re: Michael Naprawa; emt,f Peter Rubin re J Brown availability re: mid Feb 2014; maintenance corresp from Wayne M; tf,tt Jas Sandu re "visitiros"; consider position re poweder with internal staff; corresp re dike holdback resolution between internal staff and Renard; am Dave Johel and John Karlsson re Trail crest property and Paldi property; Hours Charged 1/10/2014 0.2 emf,t Dan Lazaro re pit materials; emf Wayne Maririette re repairs; emf G Belcourt re office clean up status; emf,t internal staff re secured creditor legal costs and account cut-off; tt Jerry Doman re meeting next week; tt Buncy Sangha,(Island Concrete) re interest level; update register of pot'l purchasers; instr internal staff re contacting others; tf Andrew Masse, BDC; tf Larry Gwozd re: interest in Trailcrest and Paldi lands; much crresp w Michael Naprawa re: various issues and thoughts on bundling a deal; emf,t Brad Archibald, Colliers re: pit property; 1/13/2014 0.1 prepare file notes for auction agreement and Dec 20 court order; tt Aaron Stewardson to consider enbloc offer for all equipment; disc re WEPPA and severance denied if temination is post receivership; emf,t Brad Archibald re property sale process; corresp with Michael Naprawa re: pot'l pond liability and regulation surrounding pond, get background info from Jas; emt Mike Scott, Terrace with info package, leave vm to confirm package sent; seek business licence copies; emf,t Wayne Marriette confirming benefit coverage and clearing rumour of denied coverage; emf,t Tom Todesco re viewings; corresp with Aaron Stewardson re: competing pre sale postions, attitude and interest of pot'l purchaser; trip preparatin and map out negotiation points 1/14/2014 0.4 emf Wayne advising D Johel instructed Tony to not move his tools; fwd same to Aaron and query status of earlier proposed sale of equipment - nothing other than finance received 10k deposit toward loan; Aaron would contact D Johel to tell him no deal and not to instruct staff; much corresp with Gloria regarding G.L completion issues, a/r dunning, office clean up, etc; emt Micheal Naprawa with businsess licence; emf Mike McIntosh with draft brochure; emf Jas Sandhu with mines inspection re3ports; tf Dave Johel re other potential purchaser and scope; re his life insurance policy, re BMO position; tf,tt Peter Rubin re pot'l purchaser and position; complaint from union personael they weren't paid Boxing Day when office was; explain why; 1/15/2014 0.1 emf,t Larry Gwozd re Cherokee; review of current payroll hours, tt Jas re same - extra's in maintenance and repair; tt Aaron re DJ deal vs. big deal; tt Michael Naprawa; review payroll; tt, emf Jas Sandhu as to why hours were so high - shop maintenance work Page 2 of 3

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/16/2014 0.3 corresp with Michael Naprawa and employees while enroute; at Johel premises 12:30 to 6:30, am Dave Johel; 2x am Jas Sandhu, tour yard, touch base with employees; am Gloria and Cindy re boxing records, am Gloria re g/l's; emf Tom Todesco; am Michael Naprawa 3:30-5:30, without his principal, receive and reject initial offer of $6m for parcel one plus all equipment, continue discussions ; am Dave Johel re him getting his act together. Hours Charged 1/17/2014 0.2 '@ JBBC offices 7:30 to 12:00; review aggregate sales reports with Holly and Gloria; emt Michael Naprawa with same; emt Jerry Doman to confirm info being provided and meeting today; tt M Naprawa (lvm) re sale of other equipment going to proceed unless they object); emt,tf Aaron Stewardson re completing sale to CID and finalizing auction brochure; emt internal staff re boxing records; text to/fr John Karlsson re: Trailside property; meeting with Jas and Holly re a/r collections; tour concrete building offices with Cindy; scope out paper recyclers; am Jerry and Ron Doman in Chemainus; 1/23/2014 0.1 corresp re stat dec on dike; corresp re: site securty; 3x emf,t Michael Naprawa re: information on structure and data; 3x tt,tf Michael re price levels and underlying issues for valuation re: Parcels 1, 2, and 3 as well as all the office furniture and equipment; 1/24/2014 0.1 prepare for call with Aaron re: price for all smalls and re discussion with Naprawa; tf Aaron re broker and knowledge of NJG; emf Naprawa stating Johel dieal not closed and offering to buy that too; emt Aaron/M Siebold re status and confirm it is done except for some transfer docs; lengthy conversatin with Naprawa where we discussed his allocation of price. Will not go over $6.8 for Parcel 1 and all equipment; discussed valuation of Parcel 1 as agreed and remaining alue of eqiuipment; invited to make offer; emt Aaron re status; emt Johel whether he will get his depsoit in to us; 1/27/2014 0.2 2x emf,t tt Michael Naprawa re: data/software; do comparative analyses of offers; tt, emt, 2x tf Aaron Stewardsson re auction costsa if auction cancelled; 2x emf,t, tt M Naprava re data and info; tf, am Dave; provide DJ with 2 copies of his offer; emf,t internal staff re a/r; tt Peter Rubin with update as to status of offers and discussions with lenders; coresp re dike - Engineer wants an invoice matching their agreement; emf,t Tom Todesco regarding his role and continuation; emt Andrew Masse and Janine Scheurmann and their counsel with comparative analyhsis of offers; recap of progress to date and status; confererence call re same; and tf Janine Scheurmann re rumour mill in Lake Cowichan; 1/28/2014 0.2 emf M Naprawa re clsoing taxes; research PTT, emt Naprawa with some ideas on allocation; emt D Johel; emt Gloria Belcourt re: CVBP logging particulars; emf,t Gloria Belcourt re progress on general ledgers, packing and general; review of legal bills of Blakes and emt Peter Rubin regarding same; 1/29/2014 0.1 2X emf,t Gloria; emt Ronnie and Gerry Doman re logging revenue and other docs; emt,f,t M Naprawa on status and general business issues re Johel: ie. Shut down, long term contracts; market, etc.; tf Aaron Stewarson re wiring funds and deal status; powder deal closed today; investiggate background of John C Karlsson, held out to be agent for financing several matters in Cowichan Valley; 1/30/2014 0.1 emf Gloria Belcourt re: further detail on CVBPL; emt Gerry Doman re whether he wants to sell his interest or buy our interest; instr internal staff re pursuit of life policies and particulars now; lengthy call with Michael Naprawa re: whether this guys going ahead or not, rates him @ 50% now and likely he'll just go after Parcel 1 plus office/shop equip and Parrcel 2; tt,tf Dave Johel re status of his financing; TOTAL 12.5 12.5 Page 3 of 3

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Valley Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700416 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver for Cowichan Valley Contracting Ltd. for the period to February 28, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: March 20, 2014 Payment requested by: March 21, 2014 Fees 2,937.50 Disbursements 244.16 Total fees and disbursements 3,181.66 GST 159.09 Total due 3,340.75 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO FEBRUARY 28, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 3.2 450 1,440.00 MANAGER MATSUDA, Lucas 0.2 350 70.00 SENIOR ASSOCIATE LINNEN, Blair 4.7 250 1,175.00 ADMINISTRATOR CHAHAL, Kirandeep 1.6 150 240.00 TECHNICIAN OR, Samantha 0.1 125 12.50 Total 9.8 2,937.50 TOTAL FEES 2,937.50 DISBURSEMENTS - Schedule 1.1 244.16 TOTAL FEES AND DISBURSEMENTS 3,181.66 GST 159.09 TOTAL AMOUNT DUE 3,340.75

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Hours Name Date Hours Description Charged MATSUDA LUCAS 2/27/2014 0.2 emt/emf Gloria re calculation of Austin Powder payment and provide backup 0.2 CHAHAL KIRANDEEP 2/7/2014 0.4 Issue cheque; Jan 2014 bank reconciliation 1.6 2/11/2014 0.2 Issue cheque 2/20/2014 0.2 Post deposit 2/21/2014 0.4 Issue cheque; post deposit. 2/25/2014 0.4 Issue cheques OR SAMANTHA 2/26/2014 0.1 Draft court report. 0.1 LINNEN BLAIR 2/4/2014 0.3 Review of GL. 4.7 2/11/2014 1.3 Send G. Belcourt GL export in excel; provide copies of invoices/remittances as requested; emt G. Belcourt re: account cancellations. 2/14/2014 0.2 Process request for Canada Post mail redirection. 2/17/2014 0.7 Review GL, summarize issues outstanding, consider accounts to pass to Wolfo or for adjustment. 2/19/2014 0.1 Scan and send January bank statement to G. Belcourt. 2/20/2014 0.3 Post deposit received from Timberwest; prepare journal entry. 2/21/2014 0.3 File to BRSP. 2/24/2014 0.3 Prepare and file January GST return. 2/26/2014 0.2 File T4s and T4 summary to BRSP; consider tasks to complete by remaining employees, prepare list, discuss internally, call to G. Belcourt re: same. 2/27/2014 0.8 Emf/emt G. Belcourt re: GL, review; internal review and discussion re: contracts to terminate; work on statement of R&D. 2/28/2014 0.2 Filing to BRSP. PALLEN RICHARD 2/3/2014 0.1 '3x emf,t Jerry Doman, emf,t Ronnie Doman all re: CVBPL; sign cheques; tf, emt eter Rubin re allocation of legal fees, emt Michael Neprawa; review and comment on Lee Paterson email; 2/4/2014 0.3 tt Carrie re records progress, ff RBC confirming funds transfer; tt Gloria re g/ls, T4's, other, am internal staff re Satgur and efforts to frustrate collection; emf Maynards with DIP interest invoice; create file note for same; am internal staff re Ian Maxwell and Independent Concrete; tf Ian Maxwell re availability of cement mixers; tf Jas re industrial site; tt Jas Sandhu re: recycling mat'l status and staying on top of it; emf,t Bernise of Wells Fargo re status; emt Michael Naprawa on status; tt Dave Johel re $; emf,t Andrew Masse; 2/5/2014 0.1 a/r - correspondence with Wolfco and internal staff re Satgur; review of ICL offer and recent f/s, look at satellite view of operation, non arms' length transactions, need for affidavit and how to then approach Maxwell re interest; disc with internal staff re update of G/Ls and finalization of their accounting, say to Dec 31 or Jan 31; tf, emt Aaron Stewardson re Maxwell offer on mixers and that I told him I doubted you would pre sell in view of extent of interest; offer is 59% > OLV!; advised Aaron to seek CWB approval; review schedule of repair labour/materials to be charged to Maynards, instruct on adding more detail; emf Michael Naprawa - no contact with his client; 2/6/2014 0.3 tt, emt,tf Dave Johel re need to vacate recycling contracts; tt Jas Sandhu re recycling and proposed time frame; tt, 2X emf Gloria re g/ls and trying to update to Dec 31; emt,t Ilse Saraday of CVRD re proposed cut-off date and clean up issues; review of updated a/r, re sort data and highlight issues to be addressed and am internal staff re same; review of refurbishment expenses due from Maynards, emt Aaron Stewardson re same; emf,t Jay Scott re concrete forms owned by 3rd party; confer with internal staff re ICL offer and Remax interest; create file note and analyze known issues regarding Countrywide Village Realty Ltd; emf Jas Sandhu re 3rd party material on site; emf,t internal staff re Satgur a/r; 2/11/2014 0.2 emf Ilse re CVRD and recycling facility closure; tf Aaron Stewardson re activity of the Beast and related equipment; tf D. Johel re whether he will get funds in hand, CVRD contracts disclaimed as of 14/2; equipment sales to date, auction prep incl removal of all personal items, consider position and approach re realizing ICL interests and timing; instr internal staff on records, g/l's, records to Butler vs office; emf Jay Scott Maynards; 3.2 Page 1 of 3

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/12/2014 0.2 review and endorse many cheques; emf,t J Doman re CVBPL; tf Peter Rubin re my comments on Blakes accounts; review of real estate portfolio for anything 'unattended'; review of real estate portfolio for any titles under our control that were not being attended to; tt Dave Johel re: progress, computer purchase Maynards presale of trailer TR819; progress on a/r; 2/13/2014 0.3 create filenote re jointly owned property; tt Gloria Belcourt re: electronic copies of g/l's, Meagre Creek/CVBPL/505 requirements amd T4 status amd documentation; tt Jas re program for final deliveries, grind, truck and mix and clean up of equipment back in yard and gate to north pit; a/r issues re City of Duncan - disc w Jas then internal staff; tf Aaron Stewardson update; tf Dave Johel - Jay Soctt advising him I said not to sell office f&e to him - untrue; emf,t Jay Scott re: LD565 erroneously advertised by Maynards; emf,t Aaron, tt Jas re gravel movements and return of equipment to yard post clean up of processed recycling; follow up on CVRD h/b cheque, redirection of mail, other a/r collections; 2x emf,emt Jerry Doman re banking authorities, billing to Rogers and Hino truck; create file notes for equipment presales; 2x emf,t Jerry Doman re CVBPL future; 2/17/2014 0.3 emf,tt Tom Todesco; tt Jas re status of North Pit and clean up; corresp re getting dike holdback released from joint account; review of Maynards presale list; emt Jay re exceptions noted; 2x emf G Beclcourt with particulars re: 505396 BC Ltc tax billing and accounting and lease copy; emt,f Jerry Doman re same; emf Peter Rubin with substantive defense by Satgur regarding debt; review same and forward with comment to Saul Rubin, Wolfco and Jas Sandhu/Dave Johel of Johel group; prepare file note to collect all docs re: security held by CVRD for recycling closure/performance; follow up on status of tasks; ef,tt Jay Scott re "Hentry of Columbia Fuels (aka Harry of Coast Environmental) being threatening; tt Dave Johel re: Satgur a/r issue, re: f&e; re: financing for his offer, etc; emt Maynards to confirm f&e sale; start drafting letter to CVRD for return of security; Hours Charged 2/18/2014 0.2 emf internal staff with queries on nature and status of various investments, security deposits and prepaids; review and comment thereon; emf Saul Rubin, Wolfco; tf,tt Craig Beveridge, counsel for Jerry Doman re pulling Hino from auction or setting proceeds aside; at Johel premises 2:30 to 6:30: meetings with Maynards people, Jas, tour yard, speak with employees; tf,tt Al Horseman interested in office/main shop, etc and invited him to make offer; am D Johel and receive offer, push for deposit, wire/draft or? at least bank conf'n it was on its way; emt secured lenders and counsel re same; 2/19/2014 0.2 '@ Johel Group site 7:30 am to 1:00 pm; try to confirm whether D Johel money arrived - it did not, instr Mike MacIntosh @ 8:30 am to proceed with auction of all items; am D Johel re same; am Tom Todesco; review auction set up, monitor Coast Env rep (Harry); 2x emf J Webster; 2x emf,t Kibben Jackson; tf Andrew Masse; emf,t Stephanie Sieber; am various buyers; am Donato of Indep Concrete; emt all secured parties with status of auction; @ tf,tt Helen Sevenoaks, conference with Peter Rubin re document for offers, incl contract terms, for sale of ICL interests; update from Maynards regarding sale; 2/20/2014 0.3 review preliminary auction results; analysis of patterns and 3 bidders likely to be Johel nominees; 3x emt,f Mike McIntosh/Aaron Stewardson; report out results to secured lenders; calls with several secured creditors; review draft invitation for offers and draft PSA re ICL shares, edit in track changes and fwd to internal staff with comments on closing schedule, construction, confirmation and deposit; internal meetings re following up on receivables, life insurance, mail redirection, allocation questions; emf,t Brian Archibald re status pf ;amds; tf Larry Gwozd re Cherokee Lands Page 2 of 3

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/24/2014 0.2 emf,t Jack Webster on status; emf,t Brad Archibald re listings; emf Helen Seven Oaks re documents for sale of Independent Concrete interest; emf,t Mike McIntosh with party interested in Core property; emt Construction Equipment Supermarket, Winnipeg with Sale package; update list of real estate holdings, emt,tt Brad Archibald re listing CVPL and Paldi properties with joint owners, Brad has client interested in PID 009 994 645 with office buildings and on the South Shore properties; 2x emf Maynards re one party needs BDC to provide a discharge; 2/25/2014 0.2 f/u with internal staff re life ins and records inventories; am internal staff re WEPPA problem (late TIFF's no extension from Service Canada); corresp with Brian Archibald; receive and review offer from Pro Cut Lumber, investigate who was owner; confirm owner/president with Brad Archibald; challenge terms with Brad, they are workable; emt ISCU Jannine Scheurmann and counsel with offer and commentary; 2/26/2014 0.2 consider disclosures to date on life insurance; coach internal staff on alternatives for realization; disc'n with internal staff and K Janze, RBC re cash collateral held for CVRD l/c; discns with internal staff and Gloria re fwd tasks and time frames for completion - out by March 7; tt Ilse Saraday, CVRD; Hours Charged 2/27/2014 0.1 review Maynards accounting; prepare comparative analysis, identify 3 issues, emt Aaron Stewardson re same; receive and review corrected Maynards accounting; consider liquidation options for life insurance and instruct internal staff; tf Andrew Masse re discharge of PPR security to accommodate a purchaser's financier; TOTAL 9.8 9.8 Page 3 of 3

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO FEBRUARY 28, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description PALLEN RICHARD 2/24/2014 101.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 RENTAL CAR 2/24/2014 121.08 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 33 DATED 2014-02-03 HOTEL 2/24/2014 180.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 33 DATED 2014-02-03 AIRFARE 2/24/2014 38.52 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 FUEL 2/24/2014 84.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 33 DATED 2014-02-03 MEALS LINNEN BLAIR 12/30/2013 10.35 Harbour Air delivery of cheques. Postage/Courier 1/2/2014 10.35 Harbour Air delivery of cheques. Postage/Courier 2/12/2014 11.36 Harbour Air delivery of cheques. Postage/Courier 2/13/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 2,100.60 Canada Post mail forwarding Postage/Courier 2/17/2014 8.99 Parking - working late Car Parking MATSUDA LUCAS 1/29/2014 10.35 Courier payroll cheques to Nanaimo for delivery to Johel Postage/Courier Office Total Expenses for the period 2,929.90 Expenses for each of the 12 Companies 244.16 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Valley Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700603 Account number: 60135360 Invoice date: April 17, 2014 Payment requested by: April 18, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver for Cowichan Valley Contracting Ltd. for the period to March 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 6,205.00 Disbursements 33.74 Total fees and disbursements 6,238.74 GST 311.94 Total due 6,550.68 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO MARCH 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 6.1 450 2,745.00 SENIOR ASSOCIATE LINNEN, Blair 13.4 250 3,350.00 ADMINISTRATOR CHAHAL, Kirandeep 0.4 150 60.00 TECHNICIAN CIMMERS, Celeste 0.2 125 25.00 OR, Samantha 0.2 125 25.00 Total 20.3 6,205.00 TOTAL FEES 6,205.00 DISBURSEMENTS - Schedule 1.1 33.74 TOTAL FEES AND DISBURSEMENTS 6,238.74 GST 311.94 TOTAL AMOUNT DUE 6,550.68

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description Hours Charged CHAHAL KIRANDEEP 3/12/2014 0.2 Issue cheque 0.4 3/24/2014 0.2 Feb 2014 bank reconciliation OR SAMANTHA 3/13/2014 0.1 Format Johel Waterfall spreadsheet. 0.2 3/25/2014 0.1 Assist with formatting Johel waterfall analysis spreadsheet. LINNEN BLAIR 3/3/2014 0.3 Work on statement of R&D. 13.4 3/4/2014 0.6 Work on revisions to R&D; work on updating Maynards refurbishment costs. 3/6/2014 0.7 Work on detail auction proceeds report; make revisions to R&D. 3/7/2014 0.5 Finalize summary and detail auction proceeds reports; make final revisions to R&D; prepare summary of assets and liabilities. 3/10/2014 0.6 Review, record, and file statements received from Receiver General, Minister of Finance, WEPP etc.; finalize Maynards refurbishment charges; prepare February GST returns. 3/11/2014 0.9 Work on RRSP contributions for post-filing period; review GST account; prepare one-day nil return for October 30, 2013. 3/12/2014 0.5 Work on waterfall analysis. 3/13/2014 0.6 Work on waterfall analysis; update secured creditor debt balances. 3/14/2014 0.2 Attend on creditor call and update waterfall for GST trust/unsecured claim. 3/18/2014 0.7 Work on secured creditor claims and waterfall analysis; file February GST return. 3/19/2014 0.5 Work on secured creditor claims and waterfall analysis. 3/20/2014 1.6 Prepare and send response to Service Canada re: former employee earnings re: unemployment insurance; settle February and March intercompany transactions; work on secured creditor claims and waterfall analysis. 3/21/2014 0.5 Prepare Statement of R&D as at March 15th. 3/24/2014 0.8 Working on waterfall for Receivers report. 3/25/2014 0.8 Working on waterfall for Receivers report; working on A/R. 3/26/2014 0.9 Working on secured creditor updates for waterfall analysis. 3/27/2014 0.3 Working on Receivers report. 3/28/2014 1.6 Work on CRA Payroll Discrepancy request. 3/31/2014 0.8 Work on payroll discrepancy notice; review GST account; lengthy discussion with CRA; update waterfall for statements received. PALLEN RICHARD 3/3/2014 0.1 2x emf,t internal staff re Ministry of Labour; tf, tt Brenda Sillito, MoL re unpaid wages; tf Ilse Saraday, CVRD re vacating licensed recycling site and release of deposit, they will inspect and advise; emf,t Brad Archibald re office offer and interest in cell tower site; 3/4/2014 0.4 tf Jas Sandhu re termination, re gas, re brothers' interest in real estate; tt, emt Aaron Stewardson re accounting and D Johel; tt,lt Keith Nelson, re acquiring shares of Countrywide Village Realty; start drafting report; emt, tt Janinne Scheurmann, ISCU; tf Stephanie Sieber; 2x emf,t Brad Archibald re counter to his clients' offer on office property; review draft R&D and propsoe changes; tt P Rubin re: propose disclosure to seucred parties this week (auction results,k R&D, updated balance sheets), offer alternative thoughts on priorities and allocation methods; re relative priorities of wages, get, pst, CCAA charges; re: Indep. Concrete status; re: CVBPL and advise re key man life policies; tf D Johel; looking at ins policies with broker in am, understands deadline; 3/5/2014 0.2 tf,tt Brad Archibald re main office property; will be making a decision soon; emf,t Jeffrey Visser, tf Aaron Stewardson re inadequacies in list; refer to initial lists used to consumate auction agreement; prepare current summary of lands and status; report drafting; 6.1 Page 1 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/6/2014 0.2 review of Maynards accounting (Visser email of March 5, 4:00 pm) - identify and begin correcting issues: sold lots not paid for excluded; allocation of purchase price on bulk sales and CIDA sale not performed; msissing items; included other consignors sales; pre-auction sales not integrated; lack of ownership and first charge creditor data; work on correcting; later instruct internal staff to continue, several calls and emt Geoffrey Visser re issues; 2x emf P Rubin re ICL interest; emf Jas Sandu re gas charges; emt Will Roberts re: ICL and seek apprval of sale; emf Will and correct that BoM not in first place on Cowichan Lake Concrete; send same emt RBC, CWB and ISCU; emf Brad Archibald with counter offer of office property and some valuation points; consider same and fwd counter to ISCU with comment; emt Brad Archibald re counter and re his listing proposals; tf Peter Rubin and Joan (corp lawyer) re: governance issues/force liquidation of CVBPL; corresp with internal staff on site re various issues; emf,t Brad Archibald, tt Aaron Stewardson re his client 's asset removal deadline; emf,t Jerry Doman re CVBPL and status; Hours Charged 3/7/2014 0.5 2x emf Geoff Visser, Maynards; Review of auction results and compliation of estimated balance sheets, R&D, emt stakeholders; consider options and questions for discussion; tf Brad Archibald re offer; emf,t Peter Vaartnou; tf Aaron Stewardson re reselling items purchased by bidder 612; 3/10/2014 0.3 review refurbishment costs and forward to Maynards; start developing waterfall for payment of CCAA priorities, BIA priorities and then to lenders - specific and general interests; 2x emt,f Janine Scheurmann, ISCU re conference call and re counter offer: party now up to $1 million; 3/11/2014 0.6 emt,f Andrew Masse; emf,t Kibben Jackson re legal fees on DIP to ensure auction related fees excluded; emt Alan Brown re Caterpillar accounting; 3x emf,t Jannine Scheurmann, ISCU; complete first version of waterfall of security interests, re-review PPR searches; emt parties with rescheduled confereence call; emf,t Jack Webster re same; 2x emf,t Brad Archibald re his clients offer of $1M; get instructins from ISCU to counter at $1.1 M; emf Jay Scott re absensce of Tom Todesco; emt Tom and copies to all; several emails from Tom Todesco; confirm Kaatza can leave scale/table there while we are dealing on the building; emf,t J Webster re his counter for conf time; emf Jack Webster with his clients concurrence to icl deal; corresp re rekeying lock to North Pit; emf,t Helen Sevenoaks re ICL deal; tt, emt Peter Rubin to go over draft waterfall; 3/12/2014 0.2 tf Russ Kowaski, San Juan Quarries re: North Pit; emf,t Brad Archibald, Colliers re North Rd offer @ $1.05 M; emt J Scheurmann, ISCU re new counter and comment; 3x emt,f Brad Archibald re unacceptable/unnecessary conditions and warranties and fixes thereof; confeence with Peter Rubin re waterfall document and issues highlighted by it (.9); 2x emf,t Ken Rowley, CWB; corresp with internal staff and lenders re updated summaries on amounts; go over revisions to waterfall with internal staff; emf Jannine Scheurmann with instruction to pursue deal on property at $1.05M, tt, emt Brad Armstrong re same; 3x emf,t Tom Todesco re site security; 3/13/2014 0.4 emt,f Brad Archiblad re office property; edit PSA and fwd to Peter Rubin for comment; tf D Johel re bug out orders, allocations, failure to pay for bid (Karlsson), insurance policies; emf J Group re notice of discontinuation; tf Peter Vaartnou for RBC and comments on receiverships and waterfall analysis; emt,f Tom Todesco re property records; emf,t Jerry Doman re CVBPL property listing proposal and my comments; emt,f Jerry Doman re likelihood of call on D Johel mtg on jointly owned family property; corresp with P Rubin/H Sevenoaks re: PSA; incorporate edits into track changes doc and emt Brad Archibald; emf,t D Hatter, circulate corrected waterfall displaying other debts not reversed by bankruptcy; emf,t D Johel re removal of remaining items; emf Neva Beckie re DoJ position and fwd to Peter Rubin; emf,t Jay Scott of Maynards re Maynards removing their people from site but still goods to be dealt with and how; Page 2 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/14/2014 0.3 prepare for and chair conference call with all parties to review waterfall and various issues; tt Peter Robin post call to debrief; tf,tt 4x texts from Russ ofsan Juan quarries re asphalt dumped over hill and seepage on top; tf, emt Russ with form of offer/agreement; emf,t Blaire re gravel sales; emf Brad Archibald with executed offer, in revised form, on 8800 North Shore road, review same and emt Brad Archibald; emf Alan Brown that CAT did not take possession of collateral; check auction list; emt,f Maynards that equipment still in yard; emt Alan Brown re same; 3/17/2014 0.2 review, execute and distribute Pro Cut Lumber PSA on main building; review and, where appropriate, execute annual resolutions/reports; review Maynards auction final list and query same; file and review pictures on North Pitt asphalt waste; emt,tf Dave Johel re same; tf,tt AG office re unpaid wages - they will do nothing; tf, emt Brian Greet, counsel for Armtec; corr with Brian Archibald re access to premises and building records; emf,t Pat Bion for ISCU; am Andrew Masse and Doug Hyndman re issues: rent of equipment, replacement charge; allocations, value of their unsecured claim, service of foreclosure docs; nature on inter loan guarantees and securty; emf Tom Todesco, emt Tom and Jay Scott re concrete plant removal and insurance of persons removing; 3/18/2014 0.3 emf D Johel, fwd to internal staff re IEL dissolution proceeding; emf,t Aaron re pagment of auction proceeds; emf D Hydman rwith foreclosure docs, fwd same to Helen Sevenoaks and tt Helen; emf,t internal staff re Wolfco settlement idea; disc with internal staff re correspondence with challendged individual Karim Lakhani; emt,tf Jerry Doman re CVBPL and jointly owned property; instr'n to internal staff re payment to BDC of debt as negiated by secured lenders; emf,t Tom Todesco re CAT access to pick up equipment; review and execute cheques; Hours Charged 3/19/2014 0.2 emt Dave Johel, tf Jas re North Pit asphalt; file emails for past 3 months (1.0), emf Tom Todesco re building records @ place; emf,t Brad Archibald re ability to remove and instr Tom to get an inventory thereof; emf McMillan with Ryan Mortgage balances per foreclosure order;, fwd to internal staff; emf Jenny Johel with recent ISCU demands, fwd to internal staff; 3/20/2014 0.3 drafting of next Court report; tf Aaron Stewardson re his concerns re proposed recompensation of Receiver expenses; summarize concerns re materials for further review, agree on Labour adjustment; tf 2x Bill of McNut Enterprises re North Pit and core properties; tt Peter Rubin re CRA non deemed trust priority and enforceability of default rate in DIP agreement; 3X emf,t Archibald re septic tank for office on neighbouring property; 3/24/2014 0.5 4x emf,t Tom Todesco re site issues; emf,t Donato with executed ICL shareholder resolution; emf,t Jerry Doman re 505 property and CVBPL interests; report drafting re allocation of CCAA charges: increase in a/r, uses of cash, report drafting; review of updated R&D and waterfall; finalize invoice to Maynards and emt Aaron Stewardson; tf Dave Johel (2x) re radio licenses; 2x tf Peter Rubin re: DIP default interest and re CRA position; emfkt Helen Seven Oaks re ICL sale; emf,tf Brad Archibald re 8800 North Shore Rd 3/25/2014 0.4 tf Peter Rubin re 3rd party demands; emf Aaron Stewardson re payment of reimbursement of Receiver's expenses; review and schedule all 3rd party demands re payroll accounts; query whether post interest is secured; review and reallocation in waterfall model re updated payout figures and CRA data; tf, emf Brad Archibald re 8800 North Shore Rd and negotiate potential fixes; emf Brad with estimated size of easement/subdivision; emt Jannine Scheurmann, ISCU with problem and proposed solution; emt Johel service list with proposed way forward; R&D and Waterfall as at March 15; meeting invite to group for conf call; 3/26/2014 0.2 emf H Sevenoaks; review amendment, execute, fwd to Donato for execution and ciruculate; emf,t J Cockbill; work on report and assembly of appendices; review of latest iteratin of allocations; emf,t Tom Todesco re current status of various events; Page 3 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description Hours Charged 3/27/2014 0.6 prepare for and chair lender conference call 2.5; complete draft of report; deal with reclass of IEL a/r on schedules and other small issues; corresp with Jack Webster re DiP default rate and his unbilled wip; 2x emf,t D Hyndman re service issues; tf,2x emf S Sieber re: various issues and re: 8800 North Shore Rd; emt,f Brad Archibald re 8800 North Shore Rd decision and process to get addendum together; tf D Johel re CIDA proposed offer on 3 properties, advised no credit - send full purchase price with offer to be held in trust pending court approval/vesting order; emf,t Kevin French, RBC re various; emf D Hyndman re dip default rate clause in comeback order, emt.tf Bill Kaplan re same; 3/28/2014 0.2 corresp with Peter Rubin and Bill Kaplan re report edits and whether CRA priority reinstated if CCAA proceedings "terminated"; review SCC decision on Ted LeRoy; emf,t Brad Archibald re North Shore Rd; tf Russ, San Juan Quarries re North Pit; CIMMERS CELESTE 3/28/2014 0.2 Finalize Court Report and send to print 0.2 TOTAL 20.3 20.3 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO MARCH 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description System Administrator - CA 4/9/2014 115.68 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 HOTEL 4/9/2014 61.92 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 PER DIEMS 4/9/2014 23.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 FUEL FOR RENTAL CAR 4/9/2014 53.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 CAR RENTAL 4/9/2014 150.48 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 AIRFARE Total Expenses for ther period 404.88 Hotel /Accommodation Per Diems or Meals Car Rentals Car Rentals Fares Expenses for each of the 12 companies 33.74 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Valley Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700790 Account number: 60135360 Invoice date: May 22, 2014 Payment requested by: May 23, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Valley Contracting Ltd. for the period to April 30, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 2,835.00 Disbursements 28.16 Total fees and disbursements 2,863.16 GST 143.16 Total due 3,006.32 * Please Note change to the remittance information below. New bank accounts and new address. CAD Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO APRIL 30, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 3.7 450 1,665.00 SENIOR ASSOCIATE LINNEN, Blair 4.0 250 1,000.00 ADMINISTRATOR CHAHAL, Kirandeep 0.8 150 120.00 TECHNICIAN CIMMERS, Celeste 0.2 125 25.00 OR, Samantha 0.2 125 25.00 Total 8.9 2,835.00 TOTAL FEES 2,835.00 DISBURSEMENTS - Schedule 1.1 28.16 TOTAL FEES AND DISBURSEMENTS 2,863.16 GST 143.16 TOTAL AMOUNT DUE 3,006.32

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description Hours Charged CHAHAL KIRANDEEP 4/2/2014 0.2 Issue cheque 0.8 4/14/2014 0.2 March 2014 bank reconciliation 4/28/2014 0.4 Issue cheques OR SAMANTHA 4/10/2014 0.1 Assist with supplemental report to court report - waterfall/summary appendices 0.2 4/14/2014 0.1 Assist with editing/finalizing Court report LINNEN BLAIR 4/1/2014 0.2 Update waterfall for statements received. 4.0 4/2/2014 0.5 Update waterfall for statements received; work on GST issues and lengthy discussion with CRA. 4/3/2014 1.0 Work on cancelling company accounts. 4/4/2014 0.2 Reconcile cash at December 31st in financial statement preparation. 4/9/2014 0.4 Prepare the Q1 PST information and pass internally for filing. 4/10/2014 0.5 Working on report, schedule and appendices, updates as necessary; meeting with P. Rubin (Blakes) re: same. 4/11/2014 0.4 Preparing appendix for report and revisions re: same; preparing letter to employees re: RRSP contribution made and additional T4. 4/17/2014 0.1 Pay DIP and Admin CCAA charges; request for website update. 4/25/2014 0.5 Work on distribution. 4/30/2014 0.2 File March GST return. PALLEN RICHARD 4/7/2014 0.2 tt,tf Peter Rubin re status of court application, approval of CCAA fees, ; whether we might get sale of North Shore in same application; emf Jay Scott re info on one piece of equipment; emf,t Dave Johel re property purchase; emf,t Dan Marchall OSB; emf Neva Beckie re lack of cash in IEL and issues therein; correspondence re dike holdbacks and terms thereof; emf,t internal staff re dike work; 4/8/2014 0.1 tt David McNeil re potential bankruptcy of companies and letter required; tt Stephanie Sieber for ISCU re: priority issue with BDC; tf,tt Andre Masse, BDC re priority issue with ISCU; review of remaining a/r and accounts to refer to Wolfco with internal staff; 4/9/2014 0.2 compile schedule of potential bankruptcy inversion, interested creditor, assets available to unsecured creditors and summary of issues; email same to Peter Rubin with list of issues for discussion; am Aaron of Wolfco Bailiff re a/r status and refer new accounts; review BDC/ISCU priority agreement; tt (vm) Sieber to correct that the priority agreement did not affect a/r and inventory; emt P Rubin re priority agreement; 4/10/2014 0.6 emf,,emt Tom Todesco re particulars by entity re potential bankruptcies, creditor lists and answer all his queries; emf,t Donato Petriello re ICL audit conf'n; am Peter Rubin to review issues and need for supplemental report; issues re access to 8800 North Shore Road; emt all parties re forthcoming Supplemental Report and request for instructions on bankruptcy; tt S Sieber, A Masse, and Will Roberts re instructions on bankrupting entities; draft Supplemental Report; tf Alan Brown re Caterpillar; corresp with Tom Todesco re site issues; tf Helen SeverOaks re flow of applications, term. of CCAA, continue receiverships, bankrupt co's; stay some of the bankruptcy administrative proceedings til Receiver pays over assets or discharges; 4/11/2014 0.3 tf Rhea, BoM with instruction to bankrupt, error on p.1 of waterfall; tf Doug Hyndman, for BDC re: CSL; 2x emt Verbrugge re presenting BLG accounts in report; complete draft of supplemental report and emt counsel for review; 4/14/2014 0.2 tt, emf Peter Rubin re comments on draft report and court times available; emf Helen Sevenoaks with comments, incorporate comments into report and finalize; receive and review Notice of Application and draft Order; 4/15/2014 0.3 emf,t Peter Rubin, emf,t Kibben Jackson re dip loan; har copy reports to Blakes; correspondence with creditors and counsel re application; tf, am Jerry Doman re CVBPL and jointly owned property; tf, emt Jas re dike works and arrange a date to inspect with engineer; emf,t Brad Archibald re enviro issue; emf Maynards and update DIP loan to April 17; 3.7 Page 1 of 2

Schedule 2 re Johel Group Receivership - Cowichan Valley Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description 4/16/2014 0.3 tf Dave Johel 2x re: finance together, wants core properties within JBC and 505 and title to stay in their names, review of report and motion mat'l; conference with Stephanie Sieber and Doug Hyndman re source of remaining CSL funds; conferences with P Rubin re: GST priority and tomorrow's application; corresp with Brad Archibald, Helen Oaks, Janine Scheurmann and S Sieber re amendment to extend, approved for 2 weeks; emf Jas, emt Dave Renard re inspecting dike for deficiency work; emf,t Ronnie Doman re CVBPL; ; 4/17/2014 0.2 prepare for and attend in Court with Peter Rubin; execute and distribute Amendment #3 on 8800 North Shore; corresp with Surj and David Renaud re dike; tf realtors Brian Hibberd and Stuart Garneau re 116 acre aggregate site; repay DIP; repay Admin charge; emt Dave McNeill re bankrupting Cougar Crushing & Screening; correspondence with lenders and counsel after circulation of order; ff McNutt Enterprises with offer on 116 acre parcel, emt Jenta of McNutt to acknowledge receipt; emf,t Dave McNeil re CVContracting; emt Jannine Scheurmann, ISCU re: offer on 38 acres; 4/21/2014 0.2 review and approve Hayes McNeill invoices (54 pages); review status of various matters, tt Dave Johel re many things and confirm with emt Dave Johel; file emails and documents received over past 2 weeks; 4/23/2014 0.2 emf J Cockbill re lands; 2x emf,t Kevin French re: $50k security on Solid Waste Facility; tt,tf Peter Rubin re GST priority query; emf,t Dave Renard re: dike deficiencies, tt Dave Johel re same and seek hydro seeder id and contact info; 2x emf D McNeill re docs; 2x tt Tom Todesco re alarm systems; emf,tt Bill Steward re JIL investment in Cherokee; review draft bankruptcy docs (1.0); emf,t J Scheurmann, ISCU; emf,t Brad Archibald re 8800 North Shore Rd; 4/24/2014 0.3 detailed review of bankruptcy docs, still not good, propose numerous edits and different approach (1.5); tf S Sieber with ISCU instructions on North Pit counter, easement/cpl issue and status of North Shore Rd sale; 3x tf Brad Archibald; and Purchaser re enviro contam; emt,f Tom Todesco re pics; emt McNutt employee Jenta re counter offer, create file note and file docs; emt Peter Rubin re easement/cpl process; emt S Sieber with Amendment #3; sent S Sieber with copy of McNutt counter; Hours Charged 4/25/2014 0.2 tf,tt Julie, OSB; 2x tf,tt Gary Sam, OSB all re: OSB concerns re: ambiguity; ;5x emf, emt Tom Todesco re enviro issues and re: CCSL; emf,tt Peter Rubin re OSB position; tf Jenta Madsen, McNutt Enterprises re: counter offer on North Pitt; emf,t internal staff re OSB comments; 4/29/2014 0.2 2x emf Peter Rubin re: OSB position, review E&Y orders re: SEFC; consider options; emf Ken Rowley, emf Doug Hyndman; emt all lenders and counsel re OSB position and delay in distribution; emf,t Daniel Shouldice re: potential property amalgamation in Lake Cowichan; am Bill Stewart re: TAL/JIL interests in Cherokee Land; try to copy pictures from Tom to BRS dbase; tt Gary Sam, set up meeting with he and Thomas Kwan with Peter Rubin and me; 4/30/2014 0.2 prepare for and attend meeting with OSB; communicate to staff; emt lenders and counsel affected; emt,f Tom Todesco, emt,f,t Dave Johel re property records on Cherokee Land Investment Ltd.; CIMMERS CELESTE 4/14/2014 0.2 Finalize court report 0.2 TOTAL 8.9 8.9 Page 2 of 2

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO APRIL 30, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description MATSUDA LUCAS 3/6/2014 12.96 Lunch with Jas Sandhu of Johel Group Per Diems or Meals 3/6/2014 10.97 Snacks for office staff cleaning up Per Diems or Meals 3/6/2014 26.64 Fuel for rental car Car Rentals 3/6/2014 201.92 Return flight from Vancouver to Nanaimo Fares 3/6/2014 85.47 Car rental for Lake Cowichan trip Car Rentals Total Expenses for the period 337.96 Expenses for each of the 12 Companies 28.16 Page 1 of 1

APPENDIX F Invoices of PwC Inc., Receiver of Johel Brothers Contracting Ltd.

In the Matter of the Receivership of Johel Brothers Contracting Ltd. Summary of Receiver Fees Invoice # Invoice Date Period Fees ($) Disb. ($) Subtotal ($) GST $ Total ($) VN133702014 17-Dec-14 29-Oct-13 30-Nov-13 44,575.00-44,575.00 2,228.75 46,803.75 VN134700095 21-Jan-14 01-Dec-13 31-Dec-13 22,455.00 261.78 22,716.78 1,135.84 23,852.62 VN134700265 14-Feb-14 01-Jan-14 31-Jan-14 27,777.50-27,777.50 1,388.88 29,166.38 VN134700422 19-Mar-14 01-Feb-14 28-Feb-14 19,820.00 244.16 20,064.16 1,003.21 21,067.37 VN134700612 17-Apr-14 01-Mar-14 31-Mar-14 18,070.00 33.74 18,103.74 905.19 19,008.93 VN134700798 21-May-14 01-Apr-14 30-Apr-14 12,505.00 28.16 12,533.16 626.66 13,159.82 VN134701134 18-Jul-14 01-May-14 31-May-14 4,877.50 18.37 4,895.87 244.80 5,140.67 VN134701199 25-Jul-14 01-Jun-14 30-Jun-14 1,670.00-1,670.00 83.50 1,753.50 VN134701348 29-Aug-14 01-Jul-14 31-Jul-14 7,310.00 30.49 7,340.49 367.02 7,707.51 VN134701465 23-Sep-14 01-Aug-14 31-Aug-14 6,670.00-6,670.00 333.50 7,003.50 VN134701594 17-Oct-14 01-Sep-14 Completion 5,065.00 2.84 5,067.84 253.39 5,321.23 Totals 170,795.00 619.54 171,414.54 8,570.74 179,985.28

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN133702014 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Contracting Ltd. for the period to November 30, 2013, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: December 19, 2013 Payment requested by: December 20, 2013 Fees 44,575.00 GST 2,228.75 Total due 46,803.75 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO NOVEMBER 30, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 13.4 450 6,030.00 MANAGER MARSHALL, Patricia 0.1 350 35.00 MATSUDA, Lucas 73.8 350 25,830.00 SENIOR ASSOCIATE LINNEN, Blair 41.6 250 10,400.00 ADMINISTRATOR CHAHAL, Kirandeep 14.7 150 2,205.00 TECHNICIAN OR, Samantha 0.6 125 75.00 Total 144.2 44,575.00 TOTAL FEES 44,575.00 GST 2,228.75 TOTAL AMOUNT DUE 46,803.75

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description MARSHALL PATRICIA 10/30/2013 0.1 Internal discussion & direction re: steps with internal staff, consider best approach for set up of multiple estates. MATSUDA LUCAS 10/30/2013 0.2 meeting with marty eakins at hayes stewart in duncan; initial meeting with dave to discuss go-forward plan, meeting with employees re: receivership, contact locksmith and meet at johel office, tour site and order locks and keys, review and approve disbursements, 10/31/2013 0.8 prepare and make depsoit at RBC Lake Cowichan 10/31/2013 0.5 attend company office, meeting with shop employees, get petty cash and float amounts, emt/emf/tt/tf Kathy Janzen at RBC re temporary account set up and deposits, prepare termination and rehire letters for Dave and Cindy, discussion with Danielle Scheffer re working on contract basis, make arrangements to have payroll cheques sent over from vancouver, meet with locksmith for new keys and locks 11/1/2013 0.1 emt/emf duncan paving re collection of A/R 11/1/2013 4.6 attend company office, confirm and get locks changed and keys cut, distribute keys, review and approve disbursements, meetings with shop foreman, discussions with employees re vacation pay and other matters, discucss, prepare and finalize contract for Danielle Scheffer 11/4/2013 5.8 tt/tf/emt/emf "key" suppliers to discuss terms going forward for the receiver, prepare letter to Nanaimo Mack re Receiver's positioin, request and receive credit applications, emt company re goforward plan with certain suppliers, review and approve disbursements 11/4/2013 0.2 emf Sanjeet re truck repairs, review and approve disbursements, provide contact information re collection of old A/R collection 11/5/2013 1.4 review and approve disbursements, prepare cheque requisitions, prepare credit application for RDP's signature, tf/tt/emf Star West Petroleum re equipment agreement between Star West and JBC for loaned lubricant dispensing equipment 11/5/2013 0.9 review and approve disbursements, provide for receiver's gst numbers to be set up, emt/emf company re Dr. Green repairs and costs, send credit applications to respective contacts, tt suppliers to discuss go-forward plan, 11/6/2013 0.9 review and approve disbursements, emt/emf Lordco and Lee Paterson re account set up and use, prepare corporate registry form 7 for signature 11/6/2013 0.7 review and approve disbursements, tt/tf/emt/emf ADT re alarm system users and status, review Maynards receivership order, review email thread re Jack Webster's comments on equipment required by receiver to finish current contracts 11/7/2013 0.6 review form 87, review and approve disbursements, 11/7/2013 0.3 review and approve disbursements, prepare and help with mailout to creditors 11/8/2013 0.8 review and approve disbursements 11/8/2013 1.5 review and approve disbursements, emt/emf Jenny re setting up PAP's for ICBC and Intact, 11/12/2013 4.6 review and approve disbursements, emf/emt Lee Paterson re various suppliers accounts, prepare and letter to Pollard Equipment re receivership and requirement continued supply of parts, emt/emf company re icbc fleet insurance, emf Ronnie Doman re sawmill 11/12/2013 0.4 review and approve disbursements 11/13/2013 5.9 review and approve disbursements, tf/tt/emt/emf columbia fuels re account status since CCAA, review CCAA initial order and discussions with Columbia re same, tt/tf company and LMG re icbc fleet policy, request list of fleet vehicles covered, emf/tt Wells Fargo re scale and breaker, respond to ronnie doman re sawmill, make arrangements for bank account information to be changed for icbc and intact, emt/emf/tt/tf Lordco re account and oct 30 invoice 11/13/2013 0.2 discussions re update to lenders, review and approve disbursements, review auction agreements and amendments Page 1 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/14/2013 3.2 review and approve disbursements, review auction proposals and prepare calculations and graph of net proceeds based on range of gross proceeds, tt/tf/emt/emf LMG and company re icbc change requests and payment 11/15/2013 3.7 review and approve disbursements, review A/R letters, prepare update for key lenders on auction proposals and sale progress 11/18/2013 2.5 review and approve disbursements, emt/emf/tt/tf Kim Wight (LMG Pringle) re fleet insurance changes 11/18/2013 0.3 review and approve disbursments, conference call with key lenders to discuss auction proposals and core land sale process, draft ppsa 20-day notice for sale of assets 11/19/2013 4.5 review and approve disbursements, emt/emf company re rrsp contributions, emt/emf Jas re traffic tickets and payment, emt/emf LMG Pringle re bank accounts and vehicle registration, update auction proposal analysis, research contruction companies on the island to send invitation for offers to. 11/20/2013 0.3 review and approve disbursements 11/20/2013 2.9 review and approve disbursements, make arrangements for retrieval of server image, review emf key lenders re cat's understanding of the ccaa order, review BMO application for order nisi, review asset list and prep for PPSA notices 11/21/2013 3.6 review and approve disubursements, emt/emf lmg re bank account changes and updated fleet list, tt/tf/emt/emf air liquide re account information update and payment of invoices by receiver, review asset list re RDP email to key lenders with comments on auction proposals, emt/emf Tom Todesco re specific asset details, emf/ Tom re scale on first nations land, make preparations, sign cheques for large cheque run (payroll, suppliers, etc.) 11/22/2013 3.7 review and approve disbursements, review columbia accounts, make proposal to columbia for payment and send cheques over, review emails from key lenders re auction proposals, follow up on asset list and details, tt/tf suppliers re go forward 11/25/2013 0.1 review calculations re allocation of disbursements to various entities from general receivership account 11/25/2013 4.2 review and approve disubursements, emt/emf Columbia fuels and Dave Johel re leased fuel tanks, confirm courier delivery with columbia, emf Jack webster re conditions of CWB's offer re auction plan, emt/emf Gloria re icbc ticket payment 11/26/2013 3.8 review and approve disbursements, tf Jas re rider permit for moving crusher back to lake cowichan, tt/emt/emf LMG pringle insurance re rider permits, review telus invoices and disconnection notices, emt telus re receivership and accounts to change to receiver's name 11/27/2013 4.2 review and approve disbursements, review miller electric invoices and emt Gloria for more information, emf/emt pringle insurance re rider policy and costs, emt/emf Bayside re invoice issues 11/28/2013 3.6 review and approve disbursements, prepare termination letters and employee information for merging letters, review BDC asset list and provide comments on certain equipment, discussion with company re gst filing, 11/29/2013 2.8 review and approve disbursements, finalize termination letters CHAHAL KIRANDEEP 10/30/2013 0.3 Calls and emails to banks regarding freezing accounts and opening new accounts at RBC. 10/31/2013 0.7 Various emails and calls to RBC regading new accounts; set-up Ascend file and set-up bank account in Ascend; issue cheques. 11/5/2013 0.8 Email to RBC regarding new bank accounts; post deposits; issue cheques; prepare and fax wire request to RBC and post in Ascend. 11/6/2013 1.3 Post new bank accounts in Ascend; call to RBC regarding confirmation for Lehigh wire; issue cheques. 11/7/2013 1.0 Issue cheques; post deposits; follow-up with RBC regarding bank accounts; land title searches on various properties. 11/8/2013 0.1 Mailing form 87 to creditors and fax to OSB; follow-up emails and calls to RBC regarding wire request. 11/12/2013 1.0 Calls to RBC regarding wire confirmation for wire to Lehigh Hanson and post in Acsend; issue cheques. Page 2 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/13/2013 0.3 Issue cheques; review RBC company account balance and give RBC intructions on the corresponding receiver accounts for transfer. 11/14/2013 0.9 Issue cheques; post deposits in Ascend. 11/19/2013 0.3 Post deposits; set-up Ascend files for 12 estates 11/20/2013 0.4 Issue cheques 11/21/2013 1.6 Issue cheques 11/22/2013 0.4 Issue cheques; post direct payments in Ascend. 11/25/2013 2.1 Post deposits; issue cheques; follow-up email to RBC regarding online accounts. 11/26/2013 0.5 Post deposits; issue cheques 11/27/2013 1.0 Follow-up email to RBC regarding online accounts; post deposits; issue cheques. 11/28/2013 2.0 Post deposits; issue cheques. OR SAMANTHA 11/12/2013 0.6 Edit and format invitation for offer notice. LINNEN BLAIR 10/29/2013 0.3 Preparation for Receivership filing; create go-forward plan; considering information needed from Company for statutory requirements; internal meeting re: go-forward. 10/30/2013 1.5 Request for website update re: Receivership filing; prepare letters to freeze and close RBC, BMO and ISCU bank accounts; prepare letter to open new accounts with RBC; emt/tcf K. Janzen re: accepting payment via merchant account; provide direction to D. Scheffer re: same; emt/tcf K. Janzen re: GICs and Letter of Guarantee held by Company; provide direction re: Receivership job codes; tct WCB re: filing and continuation of operations under Receiver-Manager appointment. 10/31/2013 0.6 Numerous emails re: opening new RBC accounts and issues with inability to use funds; request for petty cash amounts; prepare newspaper advertisement and send to Victoria Times Colonist for publication; working on asset/liabilities of all entities for Form 87 requirements; set up Ascend file with temporary account; prepare cheque requisitions for salaried employee payroll; prepare package to send and drop at Harbour Air for delivery; numerous tct BMO re: status of accounts and confirmation of freezing/closing accounts; emt R. Taylor re: account balances and merchant account; tcf/emf WCB re: receivership filing and new accounts. 11/1/2013 0.7 numerous emt/emf Times Colonist re: notice in upcoming publication; prepare information for WCB accounts; responding to creditor enquiry; working on Form 87. 11/4/2013 2.9 emt prospective purchaser; emt realtors re: receivership filing; work on payments to be made; work on creditor list. 11/5/2013 1.1 Work on creditor list; organize payments to be made and request cheques; emt WCB with account requests. 11/6/2013 3.3 Compile documentation for cheques issued; filing. 11/7/2013 1.2 Issuing numerous cheques and organizing delivery to Johel office; work on creditor list. 11/8/2013 0.8 Finalize creditor list and form 87; prepare and complete mailing; organize Form 87 delivery to OSB; filing to BRSP. 11/12/2013 2.4 Work on reconciliation of transactions in temporary RBC account; prepare cheque requisitions; request for website update re: Johel Investments receivership order. 11/13/2013 1.4 Prepare payroll tables; request cheques re: hourly payroll, employee expenses, source deductions; request for website update re: Form 87; prepare affidavit of mailing for Form 87, emf/emt Wells Fargo; request for RBC loan repayment; update breakout of temporary RBC account. 11/14/2013 1.5 Return creditor phone calls; emt BC Hydro; emt Email Anderson re: Receiver's WCB accounts; prepare affidavit of mailing for Form 87 mailings; sort cheques to be delivered; deliver package to Harbour Air; update accounting for temporary RBC account. 11/15/2013 0.9 Prepare statement of R&D to November 14; prepare journal entries for new RBC accounts; finalize A/R demand letters and prepare for merge into document; filing. Page 3 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/18/2013 2.1 Create POC form and send per request of J.R Pallan, Leigh Cement; file POCs received to date in BRSP; prepare mailing of Notice of Receiver to those requesting notice and not contained within books and records; compile employment related obligations; filing pre-filing WCB correspondence; correspondence re: A/R collection notices and information needed; creditor correspondence with Cowichan Tribes, Valley Remediation, Operating Engineers; account deposits and filing to BRSP re: same; file bank recs. 11/19/2013 0.7 Receive updated Aged A/R schedules and update for merge into collection notices; prepare and complete mailing; request for website update. 11/20/2013 2.0 File POC received from Valley Remediation; prepare cheque requisitions for hourly staff payroll; calculate CRA source deductions and prepare cheque requisitions; request for website update; prepare list for follow up re: A/R letters and receive correspondence re: same; correspondence re: RBC LOC fees and accounts; numerous tcf/emt Kinetic re: bank account transfers and collections. 11/21/2013 2.9 Filing emails to BRSP; set up A/R tracking spreadsheet; check to statements and update tracking for invoices issued after Oct 29, 2013; layer in receipts since appointment; receive numerous tcf customers with collection notices; follow up with Cowichan Tribes re: contra cheques; various emt/emf Company re: pre-filing employee related obligations; request for A/R information still needed; various cheque requisitions. 11/22/2013 2.3 Prepare and mail A/R collection notices to those with information provided; add same to tracking spreadsheet and file in BRSP; drop off package at Harbour Air for delivery to office; update account reconciliation and accounting in temporary account; prepare cheque reconciliations and deposits for transfers; consider where borrowings should occurr from; receive numerous tcf customers with A/R notices. 11/25/2013 4.3 Numerous emf/emt tcf/tct customers re: A/R collections; correspondence with G. Belcourt re: same; follow up with D. Johel re: AR collection notices; review detailed WCB calculations; trace deposits to A/Rs; emt A. Boland of Farris re: Telus dispute; fill out forms for Moneris account information; emt G. Belcourt re: cash deposited Nov 1. 11/26/2013 2.9 Tct/tcf Minister of Finance re: MSP group enrolment; receive numerous tcf customers re: A/R collections; cheque requisitions; internal discussion re: PST returns and Receiver's account in post period. 11/27/2013 2.7 Emt. G. Belcourt re: ISCU property tax payment; receive cheques and process in Ascend; forward same to G. Belcourt; numerous discussions and correspondence with customers for A/R collection; request for website update; reconcile General account; re-send A/R collection notices to Adam's Tool and Tarp, Active Waste Management; Tal Developments. 11/28/2013 1.3 Process payroll and CRA remittances for salary payroll PPE Nov 30; emt/tct RBC re: daily account statements; fax request re: same; process cheques received and post in Ascend; emt: G. Belcourt re: same; receive bank activity for accounts to date and reconcile to Ascend; compile list of possible contracts for termination; follow up with A. Boland of Farris re: Telus dispute; emt/tcf R. Taylor of BMO re: cheques and account statements; internal discussion re: GST returns in post period; file to BRSP. 11/29/2013 1.8 Drop of cheques at Harbour Air; work on list of contracts to terminate; prepare letter to CRA with final GST returns; numerous calls and emails with customers re: AR collections; forward invoices as requested by customers. PALLEN RICHARD 10/30/2013 0.8 Allocation of meetings with groups and individual employees; banking arrangements; meetings with McNeill & Partners Ltd. staff and instructions thereto; instruct employees and iniitial review of contracts in progress; correspondence with Sue Waterman re insurance; banking facility coordination including debit card and merchant VISA facilities; Page 4 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 10/31/2013 0.8 Allocation of: review of RBC draft order; emt Peter Rubin; review Maynards order, emt Peter with comments, meeting with maintenance staff; emf,tt Union business Agent USW 1-1937; PO approvals; instr staff to identify suppliers where we should establish credit; corr re getting R/M app't on CValley Concrete; am HMP staff re inventory status; emf Sue W re insurance; coverage; instr D Johel re data needed for core property CIM - aggregate estimates (reserves and inventory), building particulars, etc; emt Auctioneers for proposals; emt major cdreditors re equipment required to complete contracts and 6 chattels that ought to be sold with the core property; problems getting bank accounts opened and funds transferred (and distribute a payroll); emf,t D Hydman re properties excluded under JIL order; emf J Webster, D Hyndman and P Vaartnou re J Webster position; draft response to J Webster, emt,tt Peter Rubin; several times; difficulty with alarm; 11/1/2013 0.9 at prem 7:40-3:00; conf call with ISCU, RBC and Bill Kaplan; seek credit: Kal Tire, Finning, others; corresp with Jack W to clarify our ask and whether there is an agreement; corresp with K Janzen re loan; review of RBC order and confirm; disc with worker accidents with Sandeep and procedures for reporting to Worksafe BC; review and approve various purchases; terminate Cindy Johel; review and execute contracts for Dave Johel and Danielle; corresp with Ritchie Bros; emf,t Dan Lazaro re grinder; disc'ns with D Johel re descriptions required for core property; 11/4/2013 1.0 at prem 9:45-6:00 pm; emt,tt Peter Rubin re use of equipment and no response from JW; affirm contracts with various customers; consider and list data to be assembled for sale of core properties, emt Hayes McNeill and D Johel re same; discns with tom Todesco re equipment inventory and confirm instructions to D McNeill; 2x am Ritchie Bros personnel re inspection of equipment on site; review of PO's and approvals; discussions with Jenny Johel re list of employees and start dates, issues, her and Sandeep's availability for continued work, WEPPA issues affecting both; tt Aaron Robins, Wolfco Bailiffs re collection of old a/r portfolio; many meetings with Gloria and internal staff delineating accounting responsibilities; office security issues - awaiting ADT response; learn alarm zone issues; 11/5/2013 1.5 review of equipment inventory progress and exceptions with Tom Todesco; am Surj re: long term contracts; am Ted re server copy; am Goria re accounting progress to Oct 29 cut off; review and approve various purchase orders; execute and send off credit applications; emf,t (2x) tt Dan Lazaro re: Bandit Beast grinder; tour "North Pit" (part of industrial site) re wood waste operation; tour dike project and disc progress with supervisor; review draft BDC/ISCU order; follow up on banking arrangements; emt,f Chris Thody, Century Services; emf,t Kibben Jackson re equipment use payment; emt Pat Kinney, USW 1-1937 business agent; corresp with Maynards re equipment inspection, seek Tom's list with locations; circulate corrected list of equipment required (simply eliminated duplications); @ Johel premises 7:30-5:30 11/6/2013 0.5 at Johel 7:30-1:00 pm; 2x emf J Webster, fwd to Peter Rubine with comment; corresp with Peter Rubin re appropriate response; am Tom Todesco rto review equip inventory findings to date and issues; emt Maynards, Century and RB Auctions with interim invnetory and pictures; emf,t Chris Thody, Century Services re them not proposing; am Mike Siebold, Maynards; am Wade re tenure; supply requirements; am Jenny and Surjeet re termination and vac'n pay; discns w Gloria re: cash collections; disc w Serj and Dave J re: CIM data requirements; emt Tom re sawmill; emt CVRD re payments and intentions; receive, review, execute Form 7's; emf,t D Toigo re Maynards order; Page 5 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/7/2013 0.7 start drafting invitation for offers; demand info from D Johel; emt Tom Todesco re particulars on some of the chattels; review and approval of payments; tf,tt emt Bruce Marshall of Joiner Sales; review of status of chattels to be excluded from auction with Wayne of RBA; corresp re tidy tanks; emf J Webster, tt P Rubin re same; corresp re vihelce repairs required; corresp with Sanjeet re weekend delivery and his termination date; emf M Verbrugge with complaint from Mr. Doman re vehicle acquired from CVBPL; 11/8/2013 0.7 work on invitation for offers on core property: Parcel definition; advertisement, draft of descriptions of wash plant and cement plant; tt Wade Reddington and D Johel re same; corresp with Todesco re various items; draft form of offer; draft of Purchase and Sale terms; emt Peter Rubin for review of draft; review of purchase orders; corresp with Sandjeet re weekend loads; corresp with John Willliams re: Canadian Public Auction; emt Mike Siebold, Maynards re chattels to be sold with core; emt Wayne of RBA re chattels to be sold with core; emf Aaron Stewardson with crusher sale issue on magnet; 11/12/2013 0.4 tf, emf D Johel re status of various matters; his contract, asset descriptions, crusher sale issue re magnet; tf Aaron/Mike Siebold re various equipment found, not listed; various equipment missing; 2 portable offices on job site; emt,f Tom Todesco re equipment issues; deal with purchase requests; update Offering document, tt Peter Rubin re same; id pot'l purchasers; tf Donato Petriello, Island Concrete; emt Dave Johel with particulars required for info package; emt Dave and Surj Johel re status of projects; re old a/r: tf Aaron Robins of Wolfco, emt Dave and Gloria re his planned attendance at office; tt Peter Rubin re Invitiation for Offers, receive and incorporate suggested changes; receive and review Maynards auction proposal; 11/13/2013 0.6 2x tt TimberWest (Eldon, then Don Holmes); emt D Holmes; tt Jason Adair, CVRD re contracts; emt,f S Johel re CVRD; tt Aaron Stewardson re Maynards proposal and comment thereon - no straight sale commission, titles, timing comments; 2x tf Wayne, Ritchie Bros; receive, review and comment on CPA auction proposal, tt John Williams re buyer premium, timing, excluded assets, tax compliance, etc; instruct internal staff re compliance with CAIRP practice standard on liquidators; consider claim by Cowichan Lumber (R Doman) re sawmill and instruct; receive other equipment info from D Johel; emf,tt S Sieber re status; payroll queries and issues; tf Gordon Tuck re his (subordinate) interest in TD225; draft confidentiality statement; corresp with D & S Johel re estimated crushed aggregates in yard; edits to Invitation for Offers; emf Maynards with amended auction proposal; 11/14/2013 0.4 review Maynards revised proposal in detail; receive and review amended proposal by CPA; am Ritchie Bros; receive and review Ritchie Bros proposal; emt Surj re crushed agg inventory, seek calculations and map of stockpiles; brief internal staff on report on auction proposals; receive estate no's from OSB; tt Jason Adair, CVRD (lvm); 2x review corresp from Tom Todesco re equipment inventory; identify issues for correction or pursuit; corresp w D Johel re Aaron Robin of Wolfco; emf Surj with update on contracts status; emf J Webster, fwd to Peter Rubin; emt P Rubin re: court applications and status of receivership orders;monitor purchase requiests; emf Don Holmes, TimberWest with refusal for any consideration of offering up its road maintenance contract for possible assignment; 11/15/2013 0.5 emf,t Wayne of RBA re refurbishment budge within proposal; emt D Johel re o/s information and points; emf,t Don Holmes re TimberWest position on assignment of contract; cor with Tom Todesco re various issues; draft report to lenders; amend Invitiation for Offers; emt/f G Belcourt re accounting progress and cut-off of pre receivership g/ls; emt lenders; conf call invite to lenders; emf J Webster re rental charges, fwd same to P Rubin; corresp with Wayne Jackson, RBA re allocation of NMG; corresp with D Johel re: pot'l sale of trail crest property and process; corresp re: purchases and delays in getting turbo to crusher; Page 6 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/18/2013 0.3 correspondence with Ritchie Bros re: getting NMG segregated to CWB, BDC, lists of assets by lender and permission to release full proposal; corr with Maynard Insdustries re: NMG base commission not reduced for $300k reduction in assets not to be auctioned, permission to release; schedules of assets re BDC, CWB; emf,t Peter Rubine; permission to release appraisal; conference call with lenders'; issue re TD225 repair; corresp with Dave Johel re engineer estimate on pit reserves; instruct re getting estimates of operating hours by machine, actual and projected for Nov; review of unremitted union benefits and instruct; emf,t Peter Vaartnou re measuring useage hours by operating entity and issues; corresp with Tom Todesco re: sales package, equipment and explosives inventory; corresp with D Johel re cellular tower lease; 11/19/2013 0.5 2x tf Alan Brown re CAT; emt P Rubin re same; emf,t K Janzen, RBC and prepare separate list of equipment over which they appear to hold 1st charge; edit Invitation for Offers; get internal staff to review; get appendices in shape for conversion to PDF; tt Dave Johel re: interest in Trailcrest property; status of crusher job; explosives, Maynards request re magnet, status of aggregate reserves estimate; 11/20/2013 0.3 emf J Webster; tf, emf Peter Rubin re: PSA, security reviews and apparent gap in CCAA order; review and reconcile Maynards and RBA asset lists; correspondence with Wayne Jackson regarding problems and seeking corrected lists and revised NMG's; also confirmed, as he had rebundled some asset descriptions, that none of the concrete or wash plants were within his auction proposal; draft email to all parties with comparison of Maynards and RBA NMG proposals; 2x emf D Johel re aggregate reserves; tt engineer re expected letter/report on aggregagte reserves; "finalize" Invitation for Offers; circulate hard and soft copies; tf,emt,tt, emt Muriel Grath of VFS re position; emt Wayne, RBA re concrete product inventory, parts inventory, shop and office equipment and furniture and how much NMG was attributed to same; emf D Hyndman and S Seiber re: CCAA order and attachment of charges to non BDC and CWB assets; 11/21/2013 0.3 emf,telephone internal staff regarding employment related obligations; emf P Rubin with draft PSA, review and emt P Rubin and Ian Hmphries re same; emt internal staff re BDC securtity clarification; emt Aaron Stewardson re extent of 'smalls' in their proposal; emt,f Aaron Robins, Wolfco re a/r collections proposal; tf Ronnie Doman; prepare file note re various claims advanced and evidence in hand; review and sign payments to suppliers; complete analysis of NMG proposals; some followup on security conflicts; corresp with Tom Todesco re Cowichan Tribes seeking payment for access to remove scale; emt Alan Brown re position on his interpretation of CCAA Order of Oct 29; research regulations on disposal of explosives, em to Tom Todesco with info found; receive and review estimated in service times for equipment; query same and clarify; seek concrete plant hours; 11/22/2013 0.3 emf,t Peter Rubine; emf,t Ken Rowley; emf Peter Vaarnou approving Maynards proposal; conf w Ian Humpphries, Blakes, re PSA; tt D Johel re a/r data, job status, R Doman, sanders, p/u's, etc.; finish & distribute report on equipment useage to secured lenders; conference with Aaron Robins, Wolfco re collecting old a/r; review Telus claim materials and instruct internal staff; emf,t Wayne Mariotte re maintenance tasks and direction; tf Tom Todesco re s/n's and descriptions on select equipemnt; 11/25/2013 0.3 emf,t tt Aaron Robins, Wolfco; payroll related queries; emf,t Jannine Scheurmann re requests for info from Gloria Belcourt; tt Ken Rowley re position on auciton proposals (lvm); tt Dave Johel re: a./r queries o/s, union contract; crushing status (finished, movng back to yard), Dike (extensions don't fit), Columbia fuel and tanks, native demands re removal of scale, Trailcrest property offer; corresp with internal staff re BC TEl a/r and re: City of Duncan issues in a/r; emf Jack Webster re Maynards proposal and his terms; fwd same to Peter Rubin with comments; correspondence with Tom Todesco on various points; Page 7 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/26/2013 0.3 review of sundry corresp; emt,fcam engineer, re aggregate reserves est; receive and file his report; tt Peter Rubin and review J Webster conditions; tt Jack to clarify; emt secured creditors with my views; foll up calls to Stephaie Sieber for ISCU; K Janzen for RBC, D Hyndman for BDC; review of payments; corrrespondence re Austin Powder trying to pick up explosives inventory; tt Dave Johel re meeting party driving the Trailcrest property offer, other matters; emt Larry Gwozd re TAL Order approving sale and whether sale closed; review and execute cheques; 11/27/2013 0.3 tf, tt Bob McDonald, CVRD; emt Secured Lendersre selection of auctioneer; tt K Janzen, P Vaartnou, A Masse and D Hyndman re selection of Auctioneer; review and comment on second draft of PSA; map out issues to deal with on site; tf, tt John Williams, CPA; tf,tt Ian Maxwell interested in assets; 2x emf,t, tt Andrew Masse re BDC security and their approval of selection of auctioneer; 11/28/2013 1.0 at premises 7:30 am - 6:00 pm; am Surj, Dave J, Tom T re status and direction; tt,tf S Sieber, OK'd Maynards; tt,tf (4x) Aaron Stewardson, Maynards; tt Wayne Jackson, tt Adam Prusse, RBA; emt J. Williams, CPA; review of status of jobs and equipment returns; issues on a large concrete sale now deferred to next week - cold weather issues and material required; 40 tonnes of cement in the silo; lots to sell; return calls to Ian Maxwell (interested in assets); Bob McDonald (CVRD waste mngnt); staff meeting with all; emf,t Larry Gwozd; issues in dealing with powder; am Gloria re GST reporting, accounting progress, payroll; all staff meeting to review status and direction, issues re which staff to retain for cement op's, equipment maintenance, accounting and clean up of records, buildings; analysis of James Peter invoicing and whether this is truly a lienable claim; draft PIPA consent letter for staff; am Dave Aichele re layoff, magnet; crusher related issues; am Jas re: billing work to be done, fuel handling, maintenance and security; 11/29/2013 1.0 at Johel premises 7:30-2:00pm; am Surj re Dike, a/r, small claims, stay of proceedings, operations shutdown; am John, rep for Euro funds; tf Bill of Austin Powder, tf,emf Rodrigue Boulay, tf Bob McDonald, CVRD re wood and ashpalt waste; tf Pat from USW; am Wayne Marriette; corresp with Tom Todeco re various; update of CCAA fees to G Belcourt; am D Johel, G Belcourt re terminations and retentions; empahsize office clean up and record storage issues; disc'ns w Wade re using up cement inventory; review of James Peter billing history and role on dike contract with D Johel, agree to settlement and get Surj to document settlement (receive proof of agreement); instruct re repairs to be effected and inspection renewals on equipment; distribute termination letters and staff discussions related thereto; emf internal staff with Delucchi vmial re RBA complaint; TOTAL 144.2 Page 8 of 8

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700095 Account number: 60135360 Invoice date: January 21, 2014 Payment requested by: January 22, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver for Johel Brothers Contracting Ltd. for the period to December 31, 2013, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 22,455.00 Disbursements 261.78 Total fees and disbursements 22,716.78 GST 1,135.84 Total due 23,852.62 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO DECEMBER 31, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 6.3 450 2,835.00 MANAGER MATSUDA, Lucas 32.4 350 11,340.00 SENIOR ASSOCIATE LINNEN, Blair 29.4 250 7,350.00 ADMINISTRATOR CHAHAL, Kirandeep 6.2 150 930.00 Total 74.3 22,455.00 TOTAL FEES 22,455.00 DISBURSEMENTS - Schedule 1.1 261.78 TOTAL FEES AND DISBURSEMENTS 22,716.78 GST 1,135.84 TOTAL AMOUNT DUE 23,852.62

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description MATSUDA LUCAS 12/2/2013 2.4 review and approve disbursements, tf Tiptons re invoices, emt/emf Canadian Linen re outstanding invoices, review website emails, review collective agreement and provide suggestion for revision of Invitation for Offers 12/3/2013 2.2 review and approve disbursements, review termination letters, make adjustments as required, resend to Gloria 12/4/2013 3.4 review and approve disbursements, finalize review of collective agreements, provide summary schedule, sign payroll cheques 12/5/2013 2.5 review and approve disbursements, sign payroll cheques, review payment history on invoices as requested by Gloria and provide backup and cheque numbers (Columbia fuels, Canadian linen), 12/9/2013 3.7 review and approve disbursements, 12/10/2013 0.2 review and approve disbursements 12/11/2013 3.3 review and approve disbursements, review asset lists for maynards' 4 missing pieces of equipment, update asset list and send to Tom for review, review salary payroll, prepare and send termination letters as required 12/12/2013 3.5 review and approve disbursements, payroll cheques, reconcile lordco and cat invoice(s), update asset list with office furniture information 12/13/2013 1.5 review and suggest changes to auction agreement, ensure agreement is put together and send to internal staff for distribution, review and approve disbursements, sign payroll cheques Hours Charged 32.4 12/16/2013 3.7 meeting re allocation of time, review and approve disbursements, emf/emt Jas re Gary Miller invoices, tt BankruptcyHighway.com re Resmor / GMAC / Ally / RBC loans and claims, review updated auction agreement, review weppa/payroll information 12/17/2013 2.3 review and approve disbursements, review union dues notice, emf Ted Parten re Sage product care services, emf Sage, review Sage information, review WEPP schedule 12/18/2013 0.1 emf Sage software re care program 12/19/2013 3.4 review and approve disbursements, emf/vmt/vmf Sage re care product, emt/emf Mike McIntosh re assumption of repair process decision making, prepare termination letters as required, emt/emf Canadian linen re invoices and payment terms, sign cheques 12/20/2013 0.2 review and approve disbursements CHAHAL KIRANDEEP 12/2/2013 2.6 Issue cheques; post deposits 6.2 12/5/2013 1.8 Issue cheques 12/6/2013 0.2 Nov 2013 bank reconciliation 12/6/2013 0.2 Nov 2013 bank reconciliation 12/10/2013 0.6 Post deposit; issue cheques 12/12/2013 0.4 Issue cheques 12/13/2013 0.4 Post deposit; issue cheque LINNEN BLAIR 12/2/2013 1.2 Emf/emt numerous customers re: A/R letters; correspond with G. Belcourt re: same; process cheques received and forward same to G. Belcourt; respond to enquiry of OSB; receive GST returns for pre and post October periods and prepare letter to CRA re: same. 12/3/2013 3.1 Numerous emf/emt customers re: ARs and forwarding same to G. Belcourt and J. Sandhu; corresponding with Maynards and Faskens re: legal fees for GST return; 12/4/2013 1.8 Request for website update; emt J. Sandhu re: Living Stone; receive JBCC GST return; finalize letter to CRA re: same and fax pre-filing returns to CRA; prepare letters re: post returns and prepare cheque requisition; process cheques received and forward to G. Belcourt; respond to creditor enquiry of Imperial Welding re: Warren Gross AR; receive Hourly payroll for PPE Nov 30; prepare cheque requisitions; calculate CRA remittances, prepare letters and cheque requisitions; input vacation pay for payroll paid by Receiver and prepare cheque requisitions. 29.4 Page 1 of 5

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/5/2013 4.5 Process cheques in Ascend; review S. Johel response re: Telus claim and request further information from S. Johel re: location of incident and other locate reports; respond to creditor enquiry of Austin Powder; provide direction to J. Sandhu re: Living Stone; emf/emt CVRD re: customer accounts; request for website update; fill out and send MSP forms for enrolment of Receiver accounts; consider immediate cancellation of same given terminations; process cheques received by Receiver and forward to G. Belcourt; prepare cheques for sending to Johel office; print cheque registers. 12/5/2013 0.1 Process cheques in Ascend; review S. Johel response re: Telus claim and request further information from S. Johel re: location of incident and other locate reports; respond to creditor enquiry of Austin Powder; provide direction to J. Sandhu re: Living Stone; emf/emt CVRD re: customer accounts; request for website update; fill out and send MSP forms for enrolment of Receiver accounts; consider immediate cancellation of same given terminations; process cheques received by Receiver and forward to G. Belcourt; prepare cheques for sending to Johel office; print cheque registers. 12/6/2013 3.2 Deliver cheques to Harbour Air; review Revenue GL for post-filing items and amend A/R collection worksheet for same; consider intercompany items and settling of same; request copy of PST GL; process cheques received and forward to G. Belcourt. 12/10/2013 0.1 Emf CVRD re: statement of account; emt G. Belcourt re: same. 12/11/2013 4.1 Emt CVRD re: invoices requested and additional correspondence re: account; follow up with S. Johel re: Telus AR; follow up with J. Sandhu re: School Board 79 AR; request account activity re: JBC company bank account (merchant account receipts); reconcile account; prepare receipt entry re: AR, Sales, GST, PST; process cheque received from LC Mobile Park; settle intercompany amounts due to JBC for October 30-31 and post in Ascend. 12/12/2013 3.7 Process payroll; issue cheques; prepare to send to Johel office; detailed review of GL and comparison to AR collection schedule; work on statement of R&D to December 11. 12/13/2013 1.3 Delivery to Harbour Air and arranging for alternative delivery; emt CVRD re: invoices requested; follow up re: Telus with S. Johel; follow up re: School Board 79 with J. Sandhu; prepare and request transfer re: JBC company account (payments received via terminal); prepare summary of assets and priority claims. 12/16/2013 0.8 Finalize statement of R&D; process documents re: secured creditors and add to summary of assets and liabilities; request for website update re: Receiver's report. 12/17/2013 1.2 Work on employee BIA/WEPP claims; review correspondence from Terra West re: contra and forward to G. Belcourt for confirmation. 12/18/2013 0.5 Correspondence re: Terra West, Ministry of Transportation re: AR; process cheque received from Draycor and emt. G Belcourt re: same; work on WEPPA information. 12/19/2013 1.8 Work on WEPP source information; process payroll and issue cheques. 12/20/2013 1.4 Drop off cheques at Harbour Air; Prepare WEPP letters and mailing to employees with POC. 12/23/2013 0.6 WEPP mailing. PALLEN RICHARD 12/2/2013 0.6 emt Bob McDonald, CVRD; am internal staff to allocate tasks: interest in ICL pot'l sale to Maxwell; WEPPA compliance; explosives; emt Surj re ashpalt; tt Peter Rubine re CCAA order for sale of equipment, re GST, re RRSP contributions; tt Ian Humphries, Blakes re: PSA; emt Dave Johel re various; tt John Bohlen, MSPBC re continued coverage; emf,t Surj re dike Stat Dec'n; arrange payment of James Peter charges; follow up email to Dave on various issues; emf Davis with corresp re Raibmon; Hours Charged 6.3 Page 2 of 5

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/3/2013 0.5 emf D Johel, emt,f John Karlsson; corresp with Gloria re: term'n letters, Palladian a/r; vacation pay; 2x emf S Seiber re lease of TD225 to Tuck Bros; emt Dave/Surj re relase of vehicle, tt Gord Tuck; emf,t Surj re moving the CAT 980; emf,tt Ian Humphries, Blakes, review draft PSA agreement and propose 1 edit; 2x tt, emt Dave Johel re performance and outstanding requests; tf Aaron Stewardson re: instructions to Wayne and helper, on the ground on Monday; 12/4/2013 0.8 emf Aaron Stewardson; tf,emt Rod Boulet (re explosives handling), get tip re independent dealer of explosives; review, discussion and emt,f Peter Rubin re disclosure of collective agreements within Invitation for Offers; corresp with S Johel, Wayne Marret re movement of equipment and repairs; instructions re WEPPA calculations; emf Tom Todesco re viewings and other matters; emf,tt Andrew Masse re en bloc sale process; emf,t Cory Hay on interest in Bandit Beast; 12/5/2013 0.3 emf Wayne re various repairs; emf Surj Johel re: small claims action against City of Duncan settlement conference and fwd to Aaron Robins; internal discussion re Jas settlement of Living Stone a/r; emf D Johel re acquisition of Hino from CVBPL, emf Gloria with CVBPL 2011 GL, consider same and save documents to file note; emf D Johel with docs re: ICL and save to file note; corr re acquisition of materials for cold concrete; edit Invitation for Offers and instruct re distribution and web posting; 12/6/2013 0.5 emf Gloria re Wolfco a/cs; imf P Vaartnou and S. Sieber confirming CWB terms; emf Will Roberts re foreclosure, file his materials; emt D Johel with outstanding items to deliver; corresp wi S Johel on dike status; Wayne Marriette re repairs; conf call with Aaron Stewardson, Danielle Toigo and K Jackson re structure of auction agreement and pot'l court order; emf D Johel re: ICL shares; emf,t Gloria re clearners; emf,t Gloria re Paul Watson boathouse work in 2010; emf,t Phillip Wong; 12/9/2013 0.5 emf Philip Wong, HSBC; emt,f,t Brad Archibald re Trail Crest listing; review Maynards proposal, emt Danielle and Aaron Stewardson w comments; tf Mike MacIntosh Maynards; corresp with "Surj re personal assets; produce Proof of Claim Property; concrete issues (pour now tomorrow); some machines moving - small dike clean up w slinger, truck loads of gravel, 5 loads of sand going tomorrow for Lake Cowichan RD; review explosives inventory and Austin Powder invoice; tt Jennifer Cockbill; emt Philip Wong re status of CLDC; tt Dave re Lhigh contact, a/r particulars, other outstanding information; emf Danielle Toigo with further revised auction agreement and fwd to Peter Rubin for review and comment; emt Philip Wong with particulars of how other listing got in place; tt Alan Brown, draft email to other "PMSI" style interests; Hours Charged 12/10/2013 0.6 emf P Rubine with comments; edit auction agreement and emt Danielle Toigo with comments; emf,t Mike McIntosh; correspondence with Aaron Stewardson, Peter Rubin and Danielle Toigo on Agreement for Auction Services; corresp with Gloria Belcourt re further terminations; emf,t CDW consulting re work on reserves estimate; emf J Cockbill with Ryan Mortgage foreclosure order and fwd to D Johel and Brad Archibald; emf G Belcourt with WEPPA data; emf Tom Todesco re viewings; emf,t Doug Hyndran re: CRA 3rd party demand; fwd email to other key lenders to fwd copies to Receiver; emf Peter Vaartnour re: JBCL; tf Kathy Janzen re status; emf,t Jay Wolf re: other Tel Aviv brokers; receive, file and distribute BoM Order, request web posting of same; tf, emt Ian Maxwell re: mixers and ICL; emt Dave Johel re lack of performance on tasks assigned; draft Receiver's first report; instruct internal staff. Page 3 of 5

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/11/2013 0.5 corresp with Mike McIntosh re" agreement for auction services; re: revenue on non Johel equipment sold at site; re: missing equipment and M Siebold additions to list; follow up on missing equipment; emt Ronnie Doman re: CVBPL, sawmill, and Hino truck and general access to records; emf,t Jerry Doman re CVBPL; 2x emt CWB branches re access to view assets for client; emf,t Will Roberts re realtor recommendation; emf D Johel re $50k promissory note, fwd to internal staff with instructions; emf internal staff showing company in receivership 1 year prior to advance; corresp with Tom Todesco and internal staff re: getting our equipment list in shape and re: lost equipment; all issues resolved except LD583 a CAT 980G; corresp with Dale of Palladian and a/r payments; emf D Johel with ICL f/s; emf,t Dave re Austin Powder; review of Agreement for Auction services; emt,f Peter Rubin for advice on DIP paydown and consequences; drafting of report; advise P Rubin, Danielle Toigo on status of report; Hours Charged 12/12/2013 0.2 emt D Johel re debtor on $50k promissory note in receivership before loan made, look into director; correspondence with Daniele Toigo and Mike McIntosh re auction agreement: revenue sharing; missing LD583, contract terms, tiing and schedules; investigate Caterpillar claim to security on AR390, filed their financing statement in April 2013, after we had done our seardhes; emt RBC and counsel re finding and impact; advise P Rubin and amend our schedules; corressp with Peter Rubin re Caterpillar insists it does not have to account/remit; instruct Peter re same; emt/lt other PMSI interests; Austin Powder: emf,tt D Johel re personal demand; fwd email to internal staff and coach on negotiating a deal through Austin's counsel; emf Dave re boiler inspection; tt Dave Johel re expense report rejection, scope of authority, and a variety of matters; emf,t,tf Jerry Doman: lengthy conversation re CVLP issues (records access, Hino), joint ownership of property and encumbrance Dave put on waterfront family property; agreed on time frame and order to resolve issues; emf,tt Helen SevenOaks re form of order re auction agreement; emt Mike McIntosh to confirm NMG in view of corrections to Maynards incorrect additions, the review of our list and the assumption that CAT will withdraw its equipment; series of emails with Danielle re circulation of unredacted auction agreement to major lenders, timing and sundry issues; 12/13/2013 0.2 edit lt Wells Fargo, GMAC and Resmor; emf Mike McIntosh with his schedules and review same; tt re NMG adjustment proposed and need to agree on values of other PMSI interests; instruct internal staff re schedule corrections (AG617), edits and formatting; report drafting; review of draft order w Peter Rubin and Danielle Toigo; corresp re service list; emf,tt Steve Harty, arrange viewing of service list; tf same group re contracts with CVRD; tf Krystoff Trucking and unpaid invoice for early October services; get legal review of report by Peter; emt John Karlsson re Trail Crest; emf,t Murielle Graff VFS; emf internal staff re: corresp with Caterpillar and possible change of mind; emt Secured Lenders with auction agreement and proposed order; 12/16/2013 0.3 tf Peter Rubin; report, edit auction agreement; get redacted copy prepared; changes to R&D; edits to Financial Summary; review Century v. MNR; tf John Hall; tf another employee; tf Alpine re grinder offer 2x; report edits; conference with Gloria and Jas re o/s issues, progress and challenges - wood/asphalt piles; record boxing; emt Peter Vaartnou; emt Doug Hyndman; determine which Pacific Scale Wells Fargo held security over and emt internal staff re same; emt,f Danielle to determine that redaction was sufficient; emf Aaron Stewardson re refurbishments required, review same and offer corrections to Aaron; review draft Notice of Application; complete report and send out to P Rubin and Helen Sevenoaks for distribution with NOA and draft order; Page 4 of 5

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/17/2013 0.2 sign hard copy reports; emf,t Jas Sandhu re pot'l dozer job; emf D Johel with offer; open offers; conf call with BDC and ISCU tp consider offers; emf D Johel with JIL sept 2012 bank statement, emt D Johel - not revealing, fwd to internal staff for bank support; emf Jas re: 3rd party property; emft Jas Sandhu re: wood and asphalt to be gound; emf D Johel with Proof of Claim property to many small items; emf S Johel with copy of final inspection notes on dike, instruct to get done asap; emf,t Will Roberts re priorities; emf,t Ilse Sarady, CVRD re asphalt contract; 4x emf Aaron Stewardson re refurbishment; emf Jack Webster; emf,t Danielle Toigo re J Webster concerns; Hours Charged 12/18/2013 0.3 emt, tf Aaron Stewardson re putting all equipment in (some subject to sale by Receiver) with full NMG restored; emt Jack Webster et al re status and direction; tt Danielle Toigo re amendments; review draft and seek further amendments; corresp re refurbishments; tf Peter Rubin re Alan Brown not making application; review Asphalt contract with CVRD and extensions; emt Ilse at CVRD; tt Jas Sandhu re: cement, dike, asphalt status, close down Dec 27; tt Wade re concrete work, ensure enough for slab pour, make some blocks but don't do 1/2 pour; tt Dave Johel re John Klassen, re: Surj; other matters; corresp with D Toigo to finalize auction agreement; distribute to secured creditor group for review/approval; 12/19/2013 0.5 corresp with Gloria re Palladian a/r; tf Peter Rubin re tomorrow's application and clarify some points; emt Surj Johel re Mining Inspection and seeking anything from MOE; emt Surj re stay of proceedings; corresp with Wayne and Maynards re getting repairs done and ordering; Auction agreement: dun secured creditors re: approval of agreement, receive positive responses from RBC, CWB, BDC;, emf,t Danielle with execution copy; tf Ilse, CVRD; emf,t Brian Dinnison of CVRD affirming agreement on terms; emf internal staff re Telus dispute and emt Surj Johel re same; tt, 2X emt,tf Dave Johel with termination; tt Surj re termination effective Dec 31; 12/20/2013 0.3 emf t Wells Fargo (Ms. Lanteigne) re auction and general issues; prepare for and attend at Court; emf J Webster; tt, emt Wade Radcliffe re termination and status of ops; emt,f internal staff, emf,t Jas Sanduhu re assets of Westcoast and others who owe us money; emt Gloria Belcourt spelling out employment changes, supervision responsibilities and office tasks to be completed; review of WEPPA documents 2x and disc same with internal staff; tf,tt Butsy Sangha re interest in entire operation, disc assets, staff and last season; work on repairs and facilitating payments on repairs; tf,tt Tom Todesco; TOTAL 74.3 74.3 Page 5 of 5

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR THE PERIOD TO DECEMBER 31, 2013 * Project Exp Date Exp Amt Exp Desc Exp. Code Description LINNEN BLAIR 10/31/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/6/2013 258.60 Hotel during stay November 4-6/2013. Hotel /Accommodation 11/6/2013 143.50 Per diem for Nov 4-6/2013. Full day reimbursement for Nov 4 Per Diems or Meals and Nov 5 ($60/per day). Partial day reimbursement for Nov 6 (breakfast $12 plus lunch $15). 11/7/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/14/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/22/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/29/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/6/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/20/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier MATSUDA LUCAS 10/30/2013 100.96 flight from Vancouver to Nanaimo for trip to Johel's office Fares 11/01 10/31/2013 264.42 cost to change locks at office and have spare keys cut Supplies - Office 11/1/2013 17.00 get spare keys to premises cut Supplies - Office 11/1/2013 100.96 flight from Nanimo to Vancouver 10/30 Fares 11/1/2013 221.40 rental car for trip to johel's office from oct 30 to nov 1, 2013. Car Rentals 11/1/2013 47.12 fuel for rental car Car Rentals 11/1/2013 232.75 hotel for 2 nights in Duncan, bc 10/30-11/01 Hotel /Accommodation 11/5/2013 10.35 payroll cheques to Nanaimo by Harbour Air Fares 12/13/2013 10.35 sending payroll cheques to Nanaimo for pickup Supplies - Office PALLEN RICHARD 12/20/2013 162.64 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 257.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 200.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 29 DATED 2013-12-02 AIRFARE 12/20/2013 34.73 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Client Entertainment NO 29 DATED 2013-12-02 BREAKFAST 12/20/2013 175.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 213.84 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 29 DATED 2013-12-02 HOTEL 12/20/2013 20.34 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 29 DATED 2013-12-02 CAR FUEL 12/20/2013 400.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 85.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 PER DIEM MEALS Per Diems or Meals 12/20/2013 87.55 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 CAR RENTAL 12/20/2013 25.35 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 28 DATED 2013-11-18 EXPENSES Car Rentals Car Rentals Total Expenses for the period 3,141.35 Expenses for each of the 12 Companies 261.78 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700265 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver for Johel Brothers Contracting Ltd. for the period to January 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: February 14, 2014 Payment requested by: February 15, 2014 Fees 27,777.50 GST 1,388.88 Total due 29,166.38 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JANUARY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 3.7 450 1,665.00 MANAGER MARSHALL, Patricia 0.8 350 280.00 MATSUDA, Lucas 43.9 350 15,365.00 SENIOR ASSOCIATE LINNEN, Blair 33.5 250 8,375.00 ADMINISTRATOR CHAHAL, Kirandeep 13.7 150 2,055.00 TECHNICIAN OR, Samantha 0.3 125 37.50 Total 95.9 27,777.50 TOTAL FEES 27,777.50 GST 1,388.88 TOTAL AMOUNT DUE 29,166.38

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description Hours Charged MARSHALL PATRICIA 1/2/2014 0.3 Sign cheques for internal staff 0.8 1/9/2014 0.3 Sign cheques. 1/23/2014 0.2 Sign cheques. MATSUDA LUCAS 1/6/2014 3.4 review and approve disbursements, emt/emf Tom Todesco re changing alarm codes, emf/emt/tt Wayne Marriette re security and items expected to leave, emt/emf Jas re storage policy on all equipment and trucks, emt/emf Rob wilson re server imaging (review invoice and COC form), tt/tf/emt/emf Maynards re CIDA holding offer, prepare PPSA 20-day notice form and data 1/7/2014 3.2 emt/emf Jas re fleet policy change, tt LMG Pringle re policy change, PPSA 20- day notice, review and approve disbursements, emf Sage re monthly payment, internal discussion re same 1/8/2014 3.6 review and approve disbursements, tf/emt Konica Minolta notice of receivership, tf/emt Kathy Janzen (RBC) re GMAC/Resmor loans, send copies of claims received, receive, review and file server image with documentation, receive and review December 20, 2013 order, arrange for updating website, emt/emt Tom Todesco re alarm codes changed, 1/9/2014 3.7 review and approve disbursements, emt/emf Maynards re go-forward plan for repair work, sign payroll cheques, emf/emt Sage re care package, tt/emf Gloria re status of clean up and f/s completion 1/10/2014 2.1 review and approve disbursements, emt/emf Canadian linen re outstanding invoices, emf/emt Gloria re CWB invoices, tt/emt/emf Jas re final invoices to CVRD and Town of Lake Cowichan 1/13/2014 2.4 review and approve disbursements, emt Kal Tire re old statement of account received, emt Wayne re PO copies and Maynards approval 1/14/2014 2.9 review and approve disbursements, discussion of payment of stat holidays, emt/emf Wayne re PO docs, match PO's with invoices 1/15/2014 2.5 review and approve disbursements 1/16/2014 1.2 review and approve disbursements, sign cheques, 1/20/2014 3.2 review and approve disbursements, emf/discussion re WEPP claims, tt Gloria re status of employees, authorize changes to TIF 1/21/2014 2.3 review and approve disbursements, emf Maynards re reimbursement process, tf Surj re Mazda truck purchased by Colleen, tt/tf Jay (Maynards) re transfer documents, Surj removing his personal items, and Mazda truck sale, tt LMG Pringle re status of policy changes 1/22/2014 2.1 review and approve disbursements, emt/emf Finning re account balance 1/23/2014 2.2 review and approve disbursements, tt/tf Maynards re reimbursement of receiver's costs, tt/tf/emt/emf company, Dave, Jas, Maynards re removal of third-party assets 1/24/2014 2.6 review and approve disbursements, tt/tf Maynards re reimbursement of receiver's costs, 1/27/2014 1.2 complete and sign vehicle transfer papers for Maynards auction, review and approve disbursements, emt/emf RBC re GMAC and Resmor collateral being part of the auction 1/28/2014 1.6 termination letters as required, emf/emt Bayside Machine re invoice payments, receive and review claims (RBC), review and approve disbursements, 1/29/2014 0.1 review and approve disbursements, payroll cheques to Harbour Air 1/30/2014 2.3 review and approve disbursements, sign payroll cheques, take to Harbour Air for transport, tt/tf/emt/emf company and London Life re life policies on Dave and Surj, emf/emt LMG Pringle Insurance re defective transfer forms, emt Tom re signing new transfer forms, 1/31/2014 1.3 make arrangements with David McNeill to sign transfer forms on receiver' behalf, arrange for courier to pickup seller's copy of transfer forms, emt London life re other companies within the johel group under receivership CHAHAL KIRANDEEP 1/8/2014 1.4 Issue cheques 13.7 1/9/2014 0.2 Issue cheque 1/13/2014 1.2 Issue cheques 1/14/2014 2.2 Issue cheques; post deposits. 43.9 Page 1 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/15/2014 0.5 Email to RBC regarding Auto-debit set-up for Sage North America and prepare VOID cheque; issue cheque. 1/17/2014 0.6 Dec 2013 bank reconciliation; post deposits. 1/20/2014 1.6 Post deposits; Issue cheques 1/21/2014 0.8 Issue cheques 1/22/2014 3.6 Issue cheques; post deposits 1/24/2014 0.4 Issue cheques 1/29/2014 0.8 Issue cheques 1/30/2014 0.2 Post deposit Hours Charged 1/31/2014 0.2 Post deposit OR SAMANTHA 1/8/2014 0.2 Create and format Receiver certificate. 0.3 1/20/2014 0.1 Assist with preparation of expenses summary. LINNEN BLAIR 1/2/2014 2.4 Process cheques; process hourly payroll; delivery to harbour air. 33.5 1/6/2014 3.7 Review revenue and GST payable; preparation for GST return; deposit cheques received. 1/7/2014 2.2 Review GST ITCs; file GST return; prepare entries for deposits received by company; calculate wages for WCB filing. 1/8/2014 2.0 Emt BC Hydro re: account; tct Medical Services BC re: account; request statement of account activity re: company bank; prepare AR letter for cash account outstanding and other outstanding AR; tcf/emf employees re: WEPP and POC. 1/9/2014 1.1 Copy and send invoice copies to G. Belcourt; request account transfer from company bank; tct Telus re: disconnection notices and receivership; calculate and prepare WCB payment. 1/10/2014 0.1 Follow up with RBC re: account transfer. 1/13/2014 2.7 Internal discussion re: WEPP and severance claim; emt. H. Sevenoaks; prepare Q4 PST return. 1/14/2014 1.4 Record cheques received and send to G. Belcourt; prepare cheque requisitions; prepare GST remittance summary for Oct 30-31, 2013 and send to G. Belcourt; tcf. H. Sevenoaks re: WEPP severance issue and discuss internally. 1/15/2014 1.8 Enter TIF information for employees with submitted proof of claims; email re: same; tcf Sage and send void cheque. 1/16/2014 4.1 Prepare covering letter to MSP re: receiver's accounts; prepare terminations from coverage; email TIF form to employee; work on bank reconciliation; record deposits. 1/17/2014 3.1 Emt. Satgur re: collection via Wolfco; post deposit re: December bank rec; review notice of reassessment and agree to RT filing; review December revenue GL and update for AR tracking. 1/20/2014 1.3 Enter TIF information for employees with submitted proof of claims; email re: same; discuss internally WEPP disallowance re: management; process deposit and emt G. Belcourt; determine adjustments for GST December return; prepare in excel for filing; reconcile General account to current. 1/21/2014 1.8 File to BRSP; update general account reconciliation; prepare cheque requisitions; emf/emt re: Konica Minolta and amounts outstanding; work on November intercompany transactions; prepare cheque requisitions/deposits re: same. 1/22/2014 1.5 Tcf/emf BC Hydro; prepare cheque requisitions re: same; tcf/emf Moneris re: account charges; reconcile charges between JBC/CVConcrete; prepare cheque requisition re: same; finalize November intercompany transactions and requisitions/deposits; work on December GST returns; prepare CRA remittances for employee withholdings; 1/23/2014 1.4 Work on December GST return; finalize November intercompany transactions. 1/24/2014 2.3 Post deposits. 1/31/2014 0.6 Prepare and file GST returns, payment at RBC; review of GL. Page 2 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description PALLEN RICHARD 1/6/2014 0.5 emf W Marriette re repairs; emf,t W Mariette re security concern; emt,f internal staff re security; emf,t Tom Todesco re vehicle returns D&S Johel related matters; tf,tt, emt Micael Labrava of Sunbelt Network re availability of assets, package and timing; emf Dave Renard re dike holdback; emt internal staff re same, and developing strategy to get done; tf,tt Jerry Doman re meeting; emf,t internal staff re RBC taking over GMAC/Resmor liens; 1/7/2014 0.5 fwd Sunbelt queries with some answers to internal staff for response; corr with internal staff re ICBC fleet insurance; emf,t Aaron Stewardson after consulting with Peter Rubin on disclosures re sales/finance to new Johel entity; emf,t Michael Naprava; emf,t K Janzen, RBC re: Receiver's Certificate, fwd to internal staff; tf Dave Johel re vehicles, offer on Trailcrest property drafted and seeking meeting to review, equipment offer; emf,t internal staff re vehicles; emf J Webster, emf K Jackson re: presales and Maynard financing of Johel entity; emf,t internal staff re: demand on $50k advance; 1/8/2014 0.2 emf K Jackson, J Webster, tf,tt Stephanie Sieber, tf,tt Doug Hyndman all re: Maynard pre-sale; monitor correspondence with Sunbelt; monitor equipment repair issues with Wayne Marriette and Mike McIntosh; emf,t internal staff re 20 day notices (waived by court order), emf,t Tom Todesco re: new codes and status generally; 1/9/2014 0.3 tf,tt, emf,t Broker Michael Naprawa 4x re: scope of interest, re process, re asphalt contract, re mine inspection, re principal, re 'protection' from offer being shopped; re:approval process; am Dave Johel re info from Gloria, status of cleaning up office; status of his offers, re new players interested in core property; tt Aaron Stewardson re: Michael Naprawa; emt,f Peter Rubin re J Brown availability re: mid Feb 2014; maintenance corresp from Wayne M; tf,tt Jas Sandu re "visitors"; consider position re powered with internal staff; corresp re dike holdback resolution between internal staff and Renard; am Dave Johel and John Karlsson re Trail crest property and Paldi property; 1/10/2014 0.2 emf,t Dan Lazaro re pit materials; emf Wayne Maririette re repairs; emf G Belcourt re office clean up status; emf,t internal staff re secured creditor legal costs and account cut-off; tt Jerry Doman re meeting next week; tt Buncy Sangha,(Island Concrete) re interest level; update register of pot'l purchasers; instr internal staff re contacting others; tf Andrew Masse, BDC; tf Larry Gwozd re: interest in Trailcrest and Paldi lands; much crresp w Michael Naprawa re: various issues and thoughts on bundling a deal; emf,t Brad Archibald, Colliers re: pit property; 1/13/2014 0.1 prepare file notes for auction agreement and Dec 20 court order; tt Aaron Stewardson to consider enbloc offer for all equipment; disc re WEPPA and severance denied if termination is post receivership; emf,t Brad Archibald re property sale process; corresp with Michael Naprawa re: pot'l pond liability and regulation surrounding pond, get background info from Jas; emt Mike Scott, Terrace with info package, leave vm to confirm package sent; seek business license copies; emf,t Wayne Marriette confirming benefit coverage and clearing rumour of denied coverage; emf,t Tom Todesco re viewings; corresp with Aaron Stewardson re: competing pre sale positions, attitude and interest of pot'l purchaser; trip preparation and map out negotiation points Hours Charged 3.7 1/14/2014 0.4 emf Wayne advising D Johel instructed Tony to not move his tools; fwd same to Aaron and query status of earlier proposed sale of equipment - nothing other than finance received 10k deposit toward loan; Aaron would contact D Johel to tell him no deal and not to instruct staff; much corresp with Gloria regarding G.L completion issues, a/r dunning, office clean up, etc; emt Michael Naprawa with business license; emf Mike McIntosh with draft brochure; emf Jas Sandhu with mines inspection reports; tf Dave Johel re other potential purchaser and scope; re his life insurance policy, re BMO position; tf,tt Peter Rubin re pot'l purchaser and position; complaint from union personal they weren't paid Boxing Day when office was; explain why; Page 3 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/15/2014 0.1 emf,t Larry Gwozd re Cherokee; review of current payroll hours, tt Jas re same - extra's in maintenance and repair; tt Aaron re DJ deal vs. big deal; tt Michael Naprawa; review payroll; tt, emf Jas Sandhu as to why hours were so high - shop maintenance work 1/16/2014 0.3 corresp with Michael Naprawa and employees while enroute; at Johel premises 12:30 to 6:30, am Dave Johel; 2x am Jas Sandhu, tour yard, touch base with employees; am Gloria and Cindy re boxing records, am Gloria re g/l's; emf Tom Todesco; am Michael Naprawa 3:30-5:30, without his principal, receive and reject initial offer of $6m for parcel one plus all equipment, continue discussions ; am Dave Johel re him getting his act together. 1/17/2014 0.2 @ JBBC offices 7:30 to 12:00; review aggregate sales reports with Holly and Gloria; emt Michael Naprawa with same; emt Jerry Doman to confirm info being provided and meeting today; tt M Naprawa (lvm) re sale of other equipment going to proceed unless they object); emt,tf Aaron Stewardson re completing sale to CID and finalizing auction brochure; emt internal staff re boxing records; text to/fr John Karlsson re: Trailside property; meeting with Jas and Holly re a/r collections; tour concrete building offices with Cindy; scope out paper recyclers; am Jerry and Ron Doman in Chemainus; 1/23/2014 0.1 corresp re stat dec on dike; corresp re: site security; 3x emf,t Michael Naprawa re: information on structure and data; 3x tt,tf Michael re price levels and underlying issues for valuation re: Parcels 1, 2, and 3 as well as all the office furniture and equipment; 1/24/2014 0.2 prepare for call with Aaron re: price for all smalls and re discussion with Naprawa; tf Aaron re broker and knowledge of NJG; emf Naprawa stating Johel ideal not closed and offering to buy that too; emt Aaron/M Siebold re status and confirm it is done except for some transfer docs; lengthy conversation with Naprawa where we discussed his allocation of price. Will not go over $6.8 for Parcel 1 and all equipment; discussed valuation of Parcel 1 as agreed and remaining alue of equipment; invited to make offer; emt Aaron re status; emt Johel whether he will get his deposit in to us; 1/27/2014 0.2 2x emf,t tt Michael Naprawa re: data/software; do comparative analyses of offers; tt, emt, 2x tf Aaron Stewardsson re auction costsa if auction cancelled; 2x emf,t, tt M Naprava re data and info; tf, am Dave; provide DJ with 2 copies of his offer; emf,t internal staff re a/r; tt Peter Rubin with update as to status of offers and discussions with lenders; coresp re dike - Engineer wants an invoice matching their agreement; emf,t Tom Todesco regarding his role and continuation; emt Andrew Masse and Janine Scheurmann and their counsel with comparative analysis of offers; recap of progress to date and status; conference call re same; and tf Janine Scheurmann re rumour mill in Lake Cowichan; Hours Charged 1/28/2014 0.2 emf M Naprawa re closing taxes; research PTT, emt Naprawa with some ideas on allocation; emt D Johel; emt Gloria Belcourt re: CVBP logging particulars; emf,t Gloria Belcourt re progress on general ledgers, packing and general; review of legal bills of Blakes and emt Peter Rubin regarding same; 1/29/2014 0.1 2X emf,t Gloria; emt Ronnie and Gerry Doman re logging revenue and other docs; emt,f,t M Naprawa on status and general business issues re Johel: ie. Shut down, long term contracts; market, etc.; tf Aaron Stewarson re wiring funds and deal status; powder deal closed today; investigate background of John C Karlsson, held out to be agent for financing several matters in Cowichan Valley; 1/30/2014 0.1 emf Gloria Belcourt re: further detail on CVBPL; emt Gerry Doman re whether he wants to sell his interest or buy our interest; instr internal staff re pursuit of life policies and particulars now; lengthy call with Michael Naprawa re: whether this guys going ahead or not, rates him @ 50% now and likely he'll just go after Parcel 1 plus office/shop equip and Parcel 2; tt,tf Dave Johel re status of his financing; TOTAL 95.9 95.9 Page 4 of 4

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700422 Account number: 60135360 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: March 20, 2014 Payment requested by: March 21, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver for Johel Brothers Contracting Ltd. for the period to February 28, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 19,820.00 Disbursements 244.16 Total fees and disbursements 20,064.16 GST 1,003.21 Total due 21,067.37 Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO FEBRUARY 28, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 7.8 450 3,510.00 MANAGER MATSUDA, Lucas 19.9 350 6,965.00 SENIOR ASSOCIATE LINNEN, Blair 31.4 250 7,850.00 ADMINISTRATOR CHAHAL, Kirandeep 9.8 150 1,470.00 TECHNICIAN OR, Samantha 0.2 125 25.00 Total 69.1 19,820.00 TOTAL FEES 19,820.00 DISBURSEMENTS - Schedule 1.1 244.16 TOTAL FEES AND DISBURSEMENTS 20,064.16 GST 1,003.21 TOTAL AMOUNT DUE 21,067.37

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Hours Name Date Hours Description Charged MATSUDA LUCAS 2/3/2014 0.8 review and approve disbursements 19.9 2/4/2014 0.6 review and approve disbursements, emf telus re invoices outstanding, 2/6/2014 0.9 review and approve disbursements, emt/emf Maynards re refurbishment costs, 2/7/2014 1.2 review and approve disbursements, emt/emf Canadian linnen re coverall returns and adjustments to invoices 2/10/2014 0.1 emt CWB re legal invoices 2/11/2014 2.3 review and approve disbursements, tf/emt Columbia Fuels re claim and account summary, emf Maynards re third party items on site, emt/emf Butler Box re new storage contract, review records contents and prepare list template 2/12/2014 1.8 review and approve disbursements, emt/emf Butler Box and emt/emf/tt Gloria re barcode stickers and shipping instructions, filing 2/13/2014 1.6 review and approve disbursements, emf company re lmg pringle invoice, review shredding contract, execute and return to Carrie, 2/14/2014 0.2 tf Tom Todesco re status update, review and approve disbursements, emt Telus re account status, 2/17/2014 1.1 review and approve disbursements, emt/emf/vmt Gloria and LMG re insurance re receivership and outstanding invoices 2/18/2014 0.6 review and approve disbursements 2/19/2014 0.9 review and approve disbursements, vmf/vmt LMG re receivership issues, emt London Life re insurance policies 2/25/2014 1.9 emf Gloria re termination letters, prepare and send termination letters as requested, emt/emf Canadian Linnen re picking up coveralls and rendering final invoices, tt/tf London Life re policy details, review policy details on hand 2/26/2014 2.5 review and approve disbursements, ff/tt/ft London Life re summary of all policies, review boxed records inventory, suggest changes 2/27/2014 3.2 review and approve disbursements, receive policy summaries from London Life, prepare schedule for Dave and Surj and email to them, review auction summary and payment calculations, emt/emf Jas re ICBC plates, tt LMG re fleet insurance policy cancellation 2/28/2014 0.2 emf/emt Maynards re transfer forms, CHAHAL KIRANDEEP 2/3/2014 0.8 Post deposits 9.8 2/4/2014 1.4 Post deposits; issue cheques. 2/5/2014 0.6 Post journal entries in Ascend; issue cheques. 2/6/2014 0.6 Issue cheques; post journal entries in Ascend. 2/7/2014 0.8 Issue cheques 2/11/2014 0.4 Issue cheques; post deposit. 2/12/2014 0.2 Post deposit 2/14/2014 0.2 Post deposit 2/18/2014 0.4 Jan 2014 bank reconciliation 2/19/2014 1.4 Issue cheques; Jan 2014 bank reconciliation; email to RBC bank regarding cheque clearing amount. 2/21/2014 0.4 Issue cheques 2/25/2014 1.6 Issue cheques 2/28/2014 1.0 Issue cheques OR SAMANTHA 2/26/2014 0.1 Draft court report. 0.2 2/28/2014 0.1 Email enquiry from pacific blue cross re Johel brothers contracting extended health & dental cheque payment LINNEN BLAIR 2/1/2014 2.5 Post deposits; prepare cheque requisitions. 31.4 2/3/2014 3.8 Emf/emt employees re: service Canada; request transfer of money in JBC company account, prepare requisitions and deposit forms; tct Wolfco re: Satgur and legal action to commence; apply payments. 2/4/2014 3.0 Tct/tcf MSP re: new account setup; emf/emt employee re: Service Canada issue; review of GL; gather documents needed to prepare list of Maynards auction costs. 2/5/2014 6.1 Prepare list of Maynard's auction costs. Page 1 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/6/2014 2.3 Prepare journal entry re: PST commission; emf/emt Wolfco re: Satgur; emf/emt employee re: WEPP documents; process Moneris merchant payment; input information and provide employee with TIF form for WEPP claim. 2/11/2014 0.8 Send G. Belcourt GL export in excel; provide copies of invoices/remittances as requested; process requisitions for payroll; internal discussion and review of documents re: Telus, emt Farris re: same. 2/12/2014 0.6 Process cheque received and send to G. Belcourt; request for Canada post mail redirection; prepare and take cheques to harbour air for delivery. 2/17/2014 0.7 Review GL, summarize issues outstanding, consider accounts to pass to Wolfo or for adjustment. 2/18/2014 0.1 Review GIC and file to BRSP. 2/19/2014 1.1 Scan and send January bank statement to G. Belcourt; review bank statement and prepare cheque requisitions re: EFT payments, emt G. Belcourt re: deposits and prepare deposit forms. 2/20/2014 0.6 Emf G. Belcourt, review CRA remittance and respond re: 2013 cutoff; emf G. Belcourt, review WCB payment, respond. 2/21/2014 1.0 Prepare cheque requisitions; approve LOC fees; file to BRSP. 2/24/2014 0.3 Prepare and file January GST return. 2/25/2014 1.8 Enter TIF information and email employees with WEPP instructions; prepare cheque requisitions for payroll; record deposit and prepare deposit form. 2/26/2014 4.3 Tcf. CRA re: January GST return, review ITCs and invoices, prepare list; emf/emt G. Belcourt re: disbursements and invoice copies; file T4s and T4 summary to BRSP; receive notice re: maturing GIC for CVRD, call branch per notice instructions, emf. K. Janzen, internal discussion; consider tasks to complete by remaining employees, prepare list, discuss internally, call to G. Belcourt re: same; arrange Harbour Air pickup in Nanaimo and deliver cheques to Vancouver harbour. 2/27/2014 0.6 Record deposit and prepare deposit form; prepare cheque requisitions; internal review and discussion re: contracts to terminate; work on statement of R&D. 2/28/2014 1.8 Emf/emt G. Belcourt re: partial March salary pay, research re: same; emt. Blue Cross re: inquiry re: company account and PwC bank in trust; prepare cheque requisition; receive MSP bill to March, review and adjust, prepare cheque requisition; filing to BRSP. PALLEN RICHARD 2/3/2014 0.1 3x emf,t Jerry Doman, emf,t Ronnie Doman all re: CVBPL; sign cheques; tf, emt eter Rubin re allocation of legal fees, emt Michael Neprawa; review and comment on Lee Paterson email; 2/4/2014 0.4 tt Carrie re records progress, ff RBC confirming funds transfer; tt Gloria re g/ls, T4's, other, am internal staff re Satgur and efforts to frustrate collection; emf Maynards with DIP interest invoice; create file note for same; am internal staff re Ian Maxwell and Independent Concrete; tf Ian Maxwell re availability of cement mixers; tf Jas re industrial site; tt Jas Sandhu re: recycling mat'l status and staying on top of it; emf,t Bernise of Wells Fargo re status; emt Michael Naprawa on status; tt Dave Johel re $; emf,t Andrew Masse; 2/5/2014 0.2 a/.r - correspondence with Wolfco and internal staff re Satgur; review of ICL offer and recent f/s, look at satellite view of operation, non arms' length transactions, need for affidavit and how to then approach Maxwell re interest; disc with internal staff re update of G/Ls and finalization of their accounting, say to Dec 31 or Jan 31; tf, emt Aaron Stewardson re Maxwell offer on mixers and that I told him I doubted you would pre sell in view of extent of interest; offer is 59% > OLV!; advised Aaron to seek CWB approval; review schedule of repair labour/materials to be charged to Maynards, instruct on adding more detail; emf Michael Naprawa - no contact with his client; Hours Charged 7.8 Page 2 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/6/2014 2.0 tt, emt,tf Dave Johel re need to vacate recycling contracts; tt Jas Sandhu re recycling and proposed time frame; tt, 2X emf Gloria re g/ls and trying to update to Dec 31; emt,t Ilse Saraday of CVRD re proposed cut-off date and clean up issues; review of updated a/r, re sort data and highlight issues to be addressed and am internal staff re same; review of refurbishment expenses due from Maynards, emt Aaron Stewardson re same; emf,t Jay Scott re concrete forms owned by 3rd party; confer with internal staff re ICL offer and Remax interest; create file note and analyze known issues regarding Countrywide Village Realty Ltd; emf Jas Sandhu re 3rd party material on site; emf,t internal staff re Satgur a/r; 2/11/2014 0.2 emf Ilse re CVRD and recycling facility closure; tf Aaron Stewardson re activity of the Beast and related equipment; tf D. Johel re whether he will get funds in hand, CVRD contracts disclaimed as of 14/2; equipment sales to date, auction prep incl removal of all personal items, consider position and approach re realizing ICL interests and timing; instr internal staff on records, g/l's, records to Butler vs office; emf Jay Scott Maynards; 2/12/2014 0.2 review and endorse many cheques; emf,t J Doman re CVBPL; tf Peter Rubin re my comments on Blakes accounts; review of real estate portfolio for anything 'unattended'; review of real estate portfolio for any titles under our control that were not being attended to; tt Dave Johel re: progress, computer purchase Maynards presale of trailer TR819; progress on a/r; 2/13/2014 0.3 create filenote re jointly owned property; tt Gloria Belcourt re: electronic copies of g/l's, Meagre Creek/CVBPL/505 requirements amd T4 status amd documentation; tt Jas re program for final deliveries, grind, truck and mix and clean up of equipment back in yard and gate to north pit; a/r issues re City of Duncan - disc w Jas then internal staff; tf Aaron Stewardson update; tf Dave Johel - Jay Soctt advising him I said not to sell office f&e to him - untrue; emf,t Jay Scott re: LD565 erroneously advertised by Maynards; emf,t Aaron, tt Jas re gravel movements and return of equipment to yard post clean up of processed recycling; follow up on CVRD h/b cheque, redirection of mail, other a/r collections; 2x emf,emt Jerry Doman re banking authorities, billing to Rogers and Hino truck; create file notes for equipment presales; 2x emf,t Jerry Doman re CVBPL future; 2/17/2014 1.0 emf,tt Tom Todesco; tt Jas re status of North Pit and clean up; corresp re getting dike holdback released from joint account; review of Maynards presale list; emt Jay re exceptions noted; 2x emf G Beclcourt with particulars re: 505396 BC Ltc tax billing and accounting and lease copy; emt,f Jerry Doman re same; emf Peter Rubin with substantive defense by Satgur regarding debt; review same and forward with comment to Saul Rubin, Wolfco and Jas Sandhu/Dave Johel of Johel group; prepare file note to collect all docs re: security held by CVRD for recycling closure/performance; follow up on status of tasks; ef,tt Jay Scott re "Hentry of Columbia Fuels (aka Harry of Coast Environmental) being threatening; tt Dave Johel re: Satgur a/r issue, re: f&e; re: financing for his offer, etc; emt Maynards to confirm f&e sale; start drafting letter to CVRD for return of security; Hours Charged 2/18/2014 0.6 emf internal staff with queries on nature and status of various investments, security deposits and prepaids; review and comment thereon; emf Saul Rubin, Wolfco; tf,tt Craig Beveridge, counsel for Jerry Doman re pulling Hino from auction or setting proceeds aside; at Johel premises 2:30 to 6:30: meetings with Maynards people, Jas, tour yard, speak with employees; tf,tt Al Horseman interested in office/main shop, etc and invited him to make offer; am D Johel and receive offer, push for deposit, wire/draft or? at least bank conf'n it was on its way; emt secured lenders and counsel re same; Page 3 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/19/2014 1.1 '@ Johel Group site 7:30 am to 1:00 pm; try to confirm whether D Johel money arrived - it did not, instr Mike MacIntosh @ 8:30 am to proceed with auction of all items; am D Johel re same; am Tom Todesco; review auction set up, monitor Coast Env rep (Harry); 2x emf J Webster; 2x emf,t Kibben Jackson; tf Andrew Masse; emf,t Stephanie Sieber; am various buyers; am Donato of Indep Concrete; emt all secured parties with status of auction; @ tf,tt Helen Sevenoaks, conference with Peter Rubin re document for offers, incl contract terms, for sale of ICL interests; update from Maynards regarding sale; Hours Charged 2/20/2014 0.9 review preliminary auction results; analysis of patterns and 3 bidders likely to be Johel nominees; 3x emt,f Mike McIntosh/Aaron Stewardson; report out results to secured lenders; calls with several secured creditors; review draft invitation for offers and draft PSA re ICL shares, edit in track changes and fwd to internal staff with comments on closing schedule, construction, confirmation and deposit; internal meetings re following up on receivables, life insurance, mail redirection, allocation questions; emf,t Brian Archibald re status pf ;amds; tf Larry Gwozd re Cherokee Lands 2/24/2014 0.2 emf,t Jack Webster on status; emf,t Brad Archibald re listings; emf Helen Seven Oaks re documents for sale of Independent Concrete interest; emf,t Mike McIntosh with party interested in Core property; emt Construction Equipment Supermarket, Winnipeg with Sale package; update list of real estate holdings, emt,tt Brad Archibald re listing CVPL and Paldi properties with joint owners, Brad has client interested in PID 009 994 645 with office buildings and on the South Shore properties; 2x emf Maynards re one party needs BDC to provide a discharge; 2/25/2014 0.2 f/u with internal staff re life ins and records inventories; am internal staff re WEPPA problem (late TIFF's no extension from Service Canada); corresp with Brian Archibald; receive and review offer from Pro Cut Lumber, investigate who was owner; confirm owner/president with Brad Archibald; challenge terms with Brad, they are workable; emt ISCU Jannine Scheurmann and counsel with offer and commentary; 2/26/2014 0.2 consider disclosures to date on life insurance; coach internal staff on alternatives for realization; disc'n with internal staff and K Janze, RBC re cash collateral held for CVRD l/c; discns with internal staff and Gloria re fwd tasks and time frames for completion - out by March 7; tt Ilse Saraday, CVRD; 2/27/2014 0.2 review Maynards accounting; prepare comparative analysis, identify 3 issues, emt Aaron Stewardson re same; receive and review corrected Maynards accounting; consider liquidation options for life insurance and instruct internal staff; tf Andrew Masse re discharge of PPR security to accommodate a purchaser's financier; TOTAL 69.1 69.1 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO FEBRUARY 28, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description PALLEN RICHARD 2/24/2014 101.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 RENTAL CAR 2/24/2014 121.08 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 33 DATED 2014-02-03 HOTEL 2/24/2014 180.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 33 DATED 2014-02-03 AIRFARE 2/24/2014 38.52 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 FUEL 2/24/2014 84.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 33 DATED 2014-02-03 MEALS LINNEN BLAIR 12/30/2013 10.35 Harbour Air delivery of cheques. Postage/Courier 1/2/2014 10.35 Harbour Air delivery of cheques. Postage/Courier 2/12/2014 11.36 Harbour Air delivery of cheques. Postage/Courier 2/13/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 2,100.60 Canada Post mail forwarding Postage/Courier 2/17/2014 8.99 Parking - working late Car Parking MATSUDA LUCAS 1/29/2014 10.35 Courier payroll cheques to Nanaimo for delivery to Johel Postage/Courier Office Total Expenses for the period 2,929.90 Expenses for each of the 12 Companies 244.16 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700612 Account number: 60135360 Invoice date: April 17, 2014 Payment requested by: April 18, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver for Johel Brothers Contracting Ltd. for the period to March 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 18,070.00 Disbursements 33.74 Total fees and disbursements 18,103.74 GST 905.19 Total due 19,008.93 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO MARCH 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 7.3 450 3,285.00 MANAGER MATSUDA, Lucas 18.3 350 6,405.00 SENIOR ASSOCIATE LINNEN, Blair 29.0 250 7,250.00 ADMINISTRATOR CHAHAL, Kirandeep 7.2 150 1,080.00 TECHNICIAN CIMMERS, Celeste 0.2 125 25.00 OR, Samantha 0.2 125 25.00 Total 62.2 18,070.00 TOTAL FEES 18,070.00 DISBURSEMENTS - Schedule 1.1 33.74 TOTAL FEES AND DISBURSEMENTS 18,103.74 GST 905.19 TOTAL AMOUNT DUE 19,008.93

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description MATSUDA LUCAS 3/3/2014 2.1 review tipton's invoice, tt Jay re termination of accounts, process final invoices for payment, review and approve disbursements, book flights and car rental 3/4/2014 0.1 review tipton's invoice, tt Jay re termination of accounts, process final invoices for payment, review and approve disbursements, 3/5/2014 3.1 review and approve disbursements, emt suppliers (Columbia fuels, Lordco, Finning, Nanaimo Mack, etc.) re termination of accounts, discussion re rrsp account termination, review auction summary and provide base asset list for reconciliation, review updated auction list 3/6/2014 7.0 tour site, arrange for locks to be changed, emt/emf/tt/tf LMG re changes to policy re fleet insurance, pre-filing debt, cancellation, review books and records list, assign numbers 3/7/2014 1.3 receive superior propane invoice for delivery to Dave's house, emt/emf Dave re propane charges and transfer of insurance policy, vmf/emt/emf Surj re insurance policy to be transferred, review auction report and basis of allocation of priority charges documents, review and approve disbursements 3/11/2014 0.4 review and approve disbursements, emt/emf Tom re new lock on old Beast location 3/12/2014 1.0 tf/tt Company (Gloria) and Maynards (Mike) re parties onsite and access issues, tt/emt/emf Tom Todesco re access issues and plan going forward 3/19/2014 0.8 vmf employees re TD RRSP plan status, internal discussion re post-filing invoices not related to receivership, vmf RBC bankruptcy unit 3/21/2014 0.6 review and approve disbursements 3/26/2014 0.3 receive, review and forward proof of claim forms for filing 3/27/2014 1.6 prepare for and attend conference call with lenders re go-forward plan, communication from suppliers, sign cheques, review weppa / bia conditions Hours Charged 18.3 CHAHAL KIRANDEEP 3/3/2014 1.0 Post deposit; issue cheques 7.2 3/5/2014 0.2 Issue cheque 3/11/2014 0.4 Post deposits 3/12/2014 1.2 Issue cheques 3/13/2014 0.6 Issue cheque; post deposits 3/14/2014 1.6 Issue cheques; post deposits 3/17/2014 0.2 Post deposit 3/19/2014 0.8 Issue cheques; post deposit 3/20/2014 0.6 Issue cheques 3/25/2014 0.2 Feb 2014 bank reconciliation 3/27/2014 0.4 Post deposits OR SAMANTHA 3/13/2014 0.1 Format Johel Waterfall spreadsheet. 0.2 3/25/2014 0.1 Assist with formatting Johel waterfall analysis spreadsheet. LINNEN BLAIR 3/3/2014 2.2 Work on statement of R&D; review accounts to be closed; calculate payroll 29.0 remittance; prepare request to close RP0001 account; copy invoices to G. Belcourt. 3/4/2014 1.6 Work on revisions to R&D; work on updating Maynards refurbishment costs; copy invoices to G. Belcourt. 3/5/2014 3.1 Working with G. Belcourt on updating A/R and A/P records to current. 3/6/2014 0.7 Work on detail auction proceeds report; make revisions to R&D. 3/7/2014 1.5 Finalize summary and detail auction proceeds reports; make final revisions to R&D; prepare summary of assets and liabilities; prepare cheque requisitions; send emails re: closing accounts and returning leased/rented equipment. 3/10/2014 1.1 Review, record, and file statements received from Receiver General, Minister of Finance, WEPP etc.; finalize Maynards refurbishment charges; prepare February GST returns; prepare and file 2014 T4 Summary; process cheque received. 3/11/2014 5.5 Closing company accounts including utility and other employer accounts; work on RRSP contributions for post-filing period. Page 1 of 5

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/12/2014 1.5 Emf/emt/tcf/tct suppliers re: account cancellations; work on waterfall analysis. 3/13/2014 0.6 Work on waterfall analysis; update secured creditor debt balances. 3/14/2014 0.5 Reconcile company account to debit/credit receipts, prepare letter and emt. RBC, prepare deposit request; tcf Pacific Blue Cross re: account termination request; attend on creditor call and update waterfall for GST trust/unsecured claim. 3/17/2014 1.0 Prepare WEPP letters/pocs for terminated employees. 3/18/2014 1.2 Work on secured creditor claims and waterfall analysis; file February GST return; email re: closing BFI account; emf/emt Wolfco re: Satgur. 3/19/2014 0.5 Work on secured creditor claims and waterfall analysis. 3/20/2014 0.6 Settle February and March intercompany transactions; work on secured creditor claims and waterfall analysis. 3/21/2014 0.5 Prepare Statement of R&D as at March 15th. 3/24/2014 1.0 Working on waterfall for Receivers report; finalize Maynards invoice. 3/25/2014 0.8 Working on waterfall for Receivers report; working on A/R. 3/26/2014 0.9 Working on secured creditor updates for waterfall analysis. 3/27/2014 0.3 Working on Receivers report. 3/28/2014 1.6 Work on CRA Payroll Discrepancy request. 3/31/2014 2.3 Work on payroll discrepancy notice; review GST account; lengthy discussion with CRA; update waterfall for statements received; work on RRSP contributions and cancelling employee accounts. PALLEN RICHARD 3/3/2014 0.3 2x emf,t internal staff re Ministry of Labour; tf, tt Brenda Sillito, MoL re unpaid wages; tf Ilse Saraday, CVRD re vacating licensed recycling site and release of deposit, they will inspect and advise; emf,t Brad Archibald re office offer and interest in cell tower site; 3/4/2014 0.6 tf Jas Sandhu re termination, re gas, re brothers' interest in real estate; tt, emt Aaron Stewardson re accounting and D Johel; tt,lt Keith Nelson, re acquiring shares of Countrywide Village Realty; start drafting report; emt, tt Janinne Scheurmann, ISCU; tf Stephanie Sieber; 2x emf,t Brad Archibald re counter to his clients' offer on office property; review draft R&D and propose changes; tt P Rubin re: propose disclosure to secured parties this week (auction results,k R&D, updated balance sheets), offer alternative thoughts on priorities and allocation methods; re relative priorities of wages, get, pst, CCAA charges; re: Indep. Concrete status; re: CVBPL and advise re key man life policies; tf D Johel; looking at ins policies with broker in am, understands deadline; Hours Charged 7.3 3/5/2014 0.2 tf,tt Brad Archibald re main office property; will be making a decision soon; emf,t Jeffrey Visser, tf Aaron Stewardson re inadequacies in list; refer to initial lists used to consummate auction agreement; prepare current summary of lands and status; report drafting; 3/6/2014 1.0 review of Maynards accounting (Visser email of March 5, 4:00 pm) - identify and begin correcting issues: sold lots not paid for excluded; allocation of purchase price on bulk sales and CIDA sale not performed; missing items; included other consignors sales; pre-auction sales not integrated; lack of ownership and first charge creditor data; work on correcting; later instruct internal staff to continue, several calls and emt Geoffrey Visser re issues; 2x emf P Rubin re ICL interest; emf Jas Sandu re gas charges; emt Will Roberts re: ICL and seek approval of sale; emf Will and correct that BoM not in first place on Cowichan Lake Concrete; send same emt RBC, CWB and ISCU; emf Brad Archibald with counter offer of office property and some valuation points; consider same and fwd counter to ISCU with comment; emt Brad Archibald re counter and re his listing proposals; tf Peter Rubin and Joan (corp lawyer) re: governance issues/force liquidation of CVBPL; corresp with internal staff on site re various issues; emf,t Brad Archibald, tt Aaron Stewardson re his client 's asset removal deadline; emf,t Jerry Doman re CVBPL and status; Page 2 of 5

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/7/2014 0.5 2x emf Geoff Visser, Maynards; Review of auction results and compliation of estimated balance sheets, R&D, emt stakeholders; consider options and questions for discussion; tf Brad Archibald re offer; emf,t Peter Vaartnou; tf Aaron Stewardson re reselling items purchased by bidder 612; 3/10/2014 0.3 review refurbishment costs and forward to Maynards; start developing waterfall for payment of CCAA priorities, BIA priorities and then to lenders - specific and general interests; 2x emt,f Janine Scheurmann, ISCU re conference call and re counter offer: party now up to $1 million; 3/11/2014 0.6 emt,f Andrew Masse; emf,t Kibben Jackson re legal fees on DIP to ensure auction related fees excluded; emt Alan Brown re Caterpillar accounting; 3x emf,t Jannine Scheurmann, ISCU; complete first version of waterfall of security interests, re-review PPR searches; emt parties with rescheduled conference call; emf,t Jack Webster re same; 2x emf,t Brad Archibald re his clients offer of $1M; get instructions from ISCU to counter at $1.1 M; emf Jay Scott re absence of Tom Todesco; emt Tom and copies to all; several emails from Tom Todesco; confirm Kaatza can leave scale/table there while we are dealing on the building; emf,t J Webster re his counter for conf time; emf Jack Webster with his clients concurrence to icl deal; corresp re rekeying lock to North Pit; emf,t Helen Sevenoaks re ICL deal; tt, emt Peter Rubin to go over draft waterfall; Hours Charged 3/12/2014 0.2 tf Russ Kowaski, San Juan Quarries re: North Pit; emf,t Brad Archibald, Colliers re North Rd offer @ $1.05 M; emt J Scheurmann, ISCU re new counter and comment; 3x emt,f Brad Archibald re unacceptable/unnecessary conditions and warranties and fixes thereof; conference with Peter Rubin re waterfall document and issues highlighted by it (.9); 2x emf,t Ken Rowley, CWB; corresp with internal staff and lenders re updated summaries on amounts; go over revisions to waterfall with internal staff; emf Jannine Scheurmann with instruction to pursue deal on property at $1.05M, tt, emt Brad Armstrong re same; 3x emf,t Tom Todesco re site security; 3/13/2014 0.4 emt,f Brad Archibald re office property; edit PSA and fwd to Peter Rubin for comment; tf D Johel re bug out orders, allocations, failure to pay for bid (Karlsson), insurance policies; emf J Group re notice of discontinuation; tf Peter Vaartnou for RBC and comments on receiverships and waterfall analysis; emt,f Tom Todesco re property records; emf,t Jerry Doman re CVBPL property listing proposal and my comments; emt,f Jerry Doman re likelihood of call on D Johel mtg on jointly owned family property; corresp with P Rubin/H Sevenoaks re: PSA; incorporate edits into track changes doc and emt Brad Archibald; emf,t D Hatter, circulate corrected waterfall displaying other debts not reversed by bankruptcy; emf,t D Johel re removal of remaining items; emf Neva Beckie re DoJ position and fwd to Peter Rubin; emf,t Jay Scott of Maynards re Maynards removing their people from site but still goods to be dealt with and how; 3/14/2014 0.2 prepare for and chair conference call with all parties to review waterfall and various issues; tt Peter Robin post call to debrief; tf,tt 4x texts from Russ of San Juan quarries re asphalt dumped over hill and seepage on top; tf, emt Russ with form of offer/agreement; emf,t internal staff re gravel sales; emf Brad Archibald with executed offer, in revised form, on 8800 North Shore road, review same and emt Brad Archibald; emf Alan Brown that CAT did not take possession of collateral; check auction list; emt,f Maynards that equipment still in yard; emt Alan Brown re same; Page 3 of 5

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/17/2014 0.4 review, execute and distribute Pro Cut Lumber PSA on main building; review and, where appropriate, execute annual resolutions/reports; review Maynards auction final list and query same; file and review pictures on North Pitt asphalt waste; emt,tf Dave Johel re same; tf,tt AG office re unpaid wages - they will do nothing; tf, emt Brian Greet, counsel for Armtec; corr with Brian Archibald re access to premises and building records; emf,t Pat Bion for ISCU; am Andrew Masse and Doug Hyndman re issues: rent of equipment, replacement charge; allocations, value of their unsecured claim, service of foreclosure docs; nature on inter loan guarantees and security; emf Tom Todesco, emt Tom and Jay Scott re concrete plant removal and insurance of persons removing; Hours Charged 3/18/2014 0.3 emf D Johel, fwd to internal staff re IEL dissolution proceeding; emf,t Aaron re pagment of auction proceeds; emf D Hydman with foreclosure docs, fwd same to Helen Sevenoaks and tt Helen; emf,t internal staff re Wolfco settlement idea; disc with internal staff re correspondence with challenged individual Karim Lakhani; emt,tf Jerry Doman re CVBPL and jointly owned property; instr'n to internal staff re payment to BDC of debt as negiated by secured lenders; emf,t Tom Todesco re CAT access to pick up equipment; review and execute cheques; 3/19/2014 0.2 emt Dave Johel, tf Jas re North Pit asphalt; file emails for past 3 months (1.0), emf Tom Todesco re building records @ place; emf,t Brad Archibald re ability to remove and instr Tom to get an inventory thereof; emf McMillan with Ryan Mortgage balances per foreclosure order;, fwd to internal staff; emf Jenny Johel with recent ISCU demands, fwd to internal staff ; 3/20/2014 0.3 drafting of next Court report; tf Aaron Stewardson re his concerns re proposed recompensation of Receiver expenses; summarize concerns re materials for further review, agree on Labour adjustment; tf 2x Bill of McNut Enterprises re North Pit and core properties; tt Peter Rubin re CRA non deemed trust priority and enforceability of default rate in DIP agreement; 3X emf,t Archibald re septic tank for office on neighbouring property; 3/24/2014 0.4 4x emf,t Tom Todesco re site issues; emf,t Donato with executed ICL shareholder resolution; emf,t Jerry Doman re 505 property and CVBPL interests; report drafting re allocation of CCAA charges: increase in a/r, uses of cash, report drafting; review of updated R&D and waterfall; finalize invoice to Maynards and emt Aaron Stewardson; tf Dave Johel (2x) re radio licenses; 2x tf Peter Rubin re: DIP default interest and re CRA position; emfkt Helen Seven Oaks re ICL sale; emf,tf Brad Archibald re 8800 North Shore Rd 3/25/2014 0.4 tf Peter Rubin re 3rd party demands; emf Aaron Stewardson re payment of reimbursement of Receiver's expenses; review and schedule all 3rd party demands re payroll accounts; query whether post interest is secured; review and reallocation in waterfall model re updated payout figures and CRA data; tf, emf Brad Archibald re 8800 North Shore Rd and negotiate potential fixes; emf Brad with estimated size of easement/subdivision; emt Jannine Scheurmann, ISCU with problem and proposed solution; emt Johel service list with proposed way forward; R&D and Waterfall as at March 15; meeting invite to group for conf call; 3/26/2014 0.2 emf H Sevenoaks; review amendment, execute, fwd to Donato for execution and circulate; emf,t J Cockbill; work on report and assembly of appendices; review of latest iteratin of allocations; emf,t Tom Todesco re current status of various events; Page 4 of 5

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/27/2014 0.6 prepare for and chair lender conference call 2.5; complete draft of report; deal with reclass of IEL a/r on schedules and other small issues; corresp with Jack Webster re DiP default rate and his unbilled wip; 2x emf,t D Hyndman re service issues; tf,2x emf S Sieber re: various issues and re: 8800 North Shore Rd;; emt,f Brad Archibald re 8800 North Shore Rd decision and process to get addendum together; tf D Johel re CIDA proposed offer on 3 properties, advised no credit - send full purchase price with offer to be held in trust pending court approval/vesting order; emf,t Kevin French, RBC re various; emf D Hyndman re dip default rate clause in comeback order, emt.tf Bill Kaplan re same; Hours Charged 3/28/2014 0.2 corresp with Peter Rubin and Bill Kaplan re report edits and whether CRA priority reinstated if CCAA proceedings "terminated"; review SCC decision on Ted LeRoy; emf,t Brad Archibald re North Shore Rd; tf Russ, San Juan Quarries re North Pit; CIMMERS CELESTE 3/28/2014 0.2 Finalize Court Report and send to print 0.2 TOTAL 62.2 62.2 Page 5 of 5

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO MARCH 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description System Administrator - CA 4/9/2014 115.68 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 HOTEL 4/9/2014 61.92 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 PER DIEMS 4/9/2014 23.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 FUEL FOR RENTAL CAR 4/9/2014 53.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 CAR RENTAL 4/9/2014 150.48 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 AIRFARE Total Expenses for ther period 404.88 Hotel /Accommodation Per Diems or Meals Car Rentals Car Rentals Fares Expenses for each of the 12 companies 33.74 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700798 Account number: 60135360 Invoice date: May 22, 2014 Payment requested by: May 23, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver for Johel Brothers Contracting Ltd. for the period to April 30, 2014, as detailed in the attached schedules 1 & 2. Fees 12,505.00 Disbursements 28.16 Total fees and disbursements 12,533.16 GST 626.66 Total due 13,159.82 * Please Note change to the remittance information below. New bank account and new address PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com CAD Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO APRIL 30, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 3.9 450 1,755.00 MANAGER MATSUDA, Lucas 3.3 350 1,155.00 SENIOR ASSOCIATE LINNEN, Blair 33.5 250 8,375.00 ADMINISTRATOR CHAHAL, Kirandeep 7.8 150 1,170.00 TECHNICIAN CIMMERS, Celeste 0.2 125 25.00 OR, Samantha 0.2 125 25.00 Total 48.9 12,505.00 TOTAL FEES 12,505.00 DISBURSEMENTS - Schedule 1.1 28.16 TOTAL FEES AND DISBURSEMENTS 12,533.16 GST 626.66 TOTAL AMOUNT DUE 13,159.82

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description MATSUDA LUCAS 4/1/2014 0.2 sign cheques 3.3 4/2/2014 0.2 emt/emf Coleen Johel re insurance policy, vmt London life re premiums 4/3/2014 0.2 tf London Life re premiums on max loan policies 4/4/2014 0.1 emt/emf Colleen Johel re insurance premiums and assignment of policy 4/10/2014 0.3 receive life insurance policy funds from London Life, arrange for deposit, review transfer forms, vmt London Life re forms 4/17/2014 0.2 sign cheques 4/25/2014 1.2 emt/emf OSB re bankruptcy filing of certain johel group entities, tt/tf Gary Sam re interpretation of Order and trustee's obligations, emt/emf/tt/tf internal staff and Blakes re same 4/28/2014 0.4 emf/emt Colleen Johel re insurance transfer documents, vmt London life to confirm transfer and next steps, sign cheques 4/29/2014 0.5 prepare beneficiary documents for Dave and Colleen, emt Colleen, tf London Life re status CHAHAL KIRANDEEP 4/1/2014 0.6 Issue cheques 7.8 4/2/2014 0.6 Issue cheques 4/4/2014 0.4 Issue cheques 4/8/2014 0.2 Post deposit 4/9/2014 0.4 Issue cheque; post deposit Hours Charged 4/10/2014 0.2 Issue cheque 4/11/2014 0.2 Post deposit 4/14/2014 0.2 March 2014 bank reconciliation 4/16/2014 0.8 Issue cheques; post deposit; post auto-debit payments. 4/22/2014 0.7 Work on bankruptcy documents in Ascend. 4/23/2014 0.9 Work on bankruptcy documents in Ascend. 4/24/2014 1.1 Work on bankruptcy documents in Ascend; e-file documents with OSB; Email to Jason, OSB regarding 6 bankruptcies e-filed. 4/25/2014 0.5 Post deposit; Call from Julie, OSB regarding bankruptcy e-filed. 4/28/2014 0.4 Issue cheques 4/30/2014 0.6 Issue cheques OR SAMANTHA 4/10/2014 0.1 Assist with supplemental report to court report - waterfall/summary appendices 0.2 4/14/2014 0.1 Assist with editing/finalizing Court report LINNEN BLAIR 4/1/2014 1.7 Update waterfall for statements received; receive tcf customer of Maynards auction and correspondence re: same; work on WCB Q1 return. 4/2/2014 4.8 Update waterfall for statements received; follow up and further correspondence re: auction customer retrieving equipment purchased; enter TIF information for WEPP and email to employees; work on current AR list; work on GST issues and lengthy discussion with CRA. 4/3/2014 3.1 Complete Q1 WCB return and request cheque; work on cancelling company accounts. 4/4/2014 0.5 Reconcile cash at December 31st in financial statement preparation; review A/R outstanding. 4/7/2014 4.0 Emf/Emt Konica re: copier pickup; work on A/R list, adjustments, contra entries re: same. 4/8/2014 2.5 Closing company accounts; compile information for accounts passing to Wolfco. 4/9/2014 2.9 Request RBC to close company bank account; emf/emt Baremetal re: company website; meeting with Aaron of Wolfco re: passing new accounts and status of old accounts; A/R dunning; prepare the Q1 PST information and pass internally for filing. 4/10/2014 0.5 Working on report, schedule and appendices, updates as necessary; meeting with P. Rubin (Blakes) re: same. 4/11/2014 3.4 Gathering contact information for accounts passed to Wolfco; review A/R settlement offer received via Wolfco; preparing appendix for report and revisions re: same; preparing letter to employees re: RRSP contribution made and additional T4. 4/14/2014 0.3 Finalizing contact list and sending to Wolfco. 4/16/2014 2.4 Enter TIF and emt. former employee with WEPP claim information. 4/17/2014 0.1 Pay DIP and Admin CCAA charges; request for website update. 33.5 Page 1 of 3

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description 4/21/2014 1.7 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/22/2014 1.7 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/23/2014 1.4 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/24/2014 1.5 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/25/2014 0.5 Work on distribution. 4/28/2014 0.3 Filing Bankruptcy documents to BRSP. 4/30/2014 0.2 File March GST return. PALLEN RICHARD 4/7/2014 0.2 tt,tf Peter Rubin re status of court application, approval of CCAA fees, ; whether we might get sale of North Shore in same application; emf Jay Scott re info on one piece of equipment; emf,t Dave Johel re property purchase; emf,t Dan Marchall OSB; emf Neva Beckie re lack of cash in IEL and issues therein; correspondence re dike holdbacks and terms thereof; emf,t internal staff re dike work; 4/8/2014 0.1 tt David McNeil re potential bankruptcy of companies and letter required; tt Stephanie Sieber for ISCU re: priority issue with BDC; tf,tt Andre Masse, BDC re priority issue with ISCU; review of remaining a/r and accounts to refer to Wolfco with internal staff; 4/9/2014 0.2 compile schedule of potential bankruptcy inversion, interested creditor, assets available to unsecured creditors and summary of issues; email same to Peter Rubin with list of issues for discussion; am Aaron of Wolfco Bailiff re a/r status and refer new accounts; review BDC/ISCU priority agreement; tt (vm) Sieber to correct that the priority agreement did not affect a/r and inventory; emt P Rubin re priority agreement; 4/10/2014 0.6 emf,,emt Tom Todesco re particulars by entity re potential bankruptcies, creditor lists and answer all his queries; emf,t Donato Petriello re ICL audit conf'n; am Peter Rubin to review issues and need for supplemental report; issues re access to 8800 North Shore Road; emt all parties re forthcoming Supplemental Report and request for instructions on bankruptcy; tt S Sieber, A Masse, and Will Roberts re instructions on bankrupting entities; draft Supplemental Report; tf Alan Brown re Caterpillar; corresp with Tom Todesco re site issues; tf Helen SeverOaks re flow of applications, term. of CCAA, continue receiverships, bankrupt co's; stay some of the bankruptcy administrative proceedings til Receiver pays over assets or discharges; 4/11/2014 0.3 tf Rhea, BoM with instruction to bankrupt, error on p.1 of waterfall; tf Doug Hyndman, for BDC re: CSL; 2x emt Verbrugge re presenting BLG accounts in report; complete draft of supplemental report and emt counsel for review; 4/14/2014 0.2 tt, emf Peter Rubin re comments on draft report and court times available; emf Helen Sevenoaks with comments, incorporate comments into report and finalize; receive and review Notice of Application and draft Order; 4/15/2014 0.3 emf,t Peter Rubin, emf,t Kibben Jackson re dip loan; har copy reports to Blakes; correspondence with creditors and counsel re application; tf, am Jerry Doman re CVBPL and jointly owned property; tf, emt Jas re dike works and arrange a date to inspect with engineer; emf,t Brad Archibald re enviro issue; emf Maynards and update DIP loan to April 17; 4/16/2014 0.3 tf Dave Johel 2x re: finance together, wants core properties within JBC and 505 and title to stay in their names, review of report and motion mat'l; conference with Stephanie Sieber and Doug Hyndman re source of remaining CSL funds; conferences with P Rubin re: GST priority and tomorrow's application; corresp with Brad Archibald, Helen Oaks, Janine Scheurmann and S Sieber re amendment to extend, approved for 2 weeks; emf Jas, emt Dave Renard re inspecting dike for deficiency work; emf,t Ronnie Doman re CVBPL; 4/17/2014 0.2 prepare for and attend in Court with Peter Rubin; execute and distribute Amendment #3 on 8800 North Shore; corresp with Surj and David Renaud re dike; tf realtors Brian Hibberd and Stuart Garneau re 116 acre aggregate site; repay DIP; repay Admin charge; emt Dave McNeill re bankrupting Cougar Crushing & Screening; correspondence with lenders and counsel after circulation of order; ff McNutt Enterprises with offer on 116 acre parcel, emt Jenta of McNutt to acknowledge receipt; emf,t Dave McNeil re CVContracting; emt Jannine Scheurmann, ISCU re: offer on 38 acres; Hours Charged 3.9 Page 2 of 3

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description 4/21/2014 0.2 review and approve Hayes McNeill invoices (54 pages); review status of various matters, tt Dave Johel re many things and confirm with emt Dave Johel; file emails and documents received over past 2 weeks; 4/22/2014 0.1 emf,t Ken Rowley re delivery of cheques; ICL settlement dragging a couple days as Donato on STD; emf,t Evan Gray, RBC re: cheque verification; tf Dave Johel re Telus a/r and dike confirmation of work to be done; 4/23/2014 0.2 emf J Cockbill re lands; 2x emf,t Kevin French re: $50k security on Solid Waste Facility; tt,tf Peter Rubin re GST priority query; emf,t Dave Renard re: dike deficiencies, tt Dave Johel re same and seek hydro seeder id and contact info; 2x emf D McNeill re docs; 2x tt Tom Todesco re alarm systems; emf,tt Bill Steward re JIL investment in Cherokee; review draft bankruptcy docs (1.0); emf,t J Scheurmann, ISCU; emf,t Brad Archibald re 8800 North Shore Rd; Hours Charged 4/24/2014 0.3 detailed review of bankruptcy docs, still not good, propose numerous edits and different approach (1.5); tf S Sieber with ISCU instructions on North Pit counter, easement/cpl issue and status of North Shore Rd sale; 3x tf Brad Archibald; and Purchaser re enviro contam; emt,f Tom Todesco re pics; emt McNutt employee Jenta re counter offer, create file note and file docs; emt Peter Rubin re easement/cpl process; emt S Sieber with Amendment #3; sent S Sieber with copy of McNutt counter; 4/25/2014 0.2 tf,tt Julie, OSB; 2x tf,tt Gary Sam, OSB all re: OSB concerns re: ambiguity; ;5x emf, emt Tom Todesco re enviro issues and re: CCSL; emf,tt Peter Rubin re OSB position; tf Jenta Madsen, McNutt Enterprises re: counter offer on North Pitt; emf,t internal staff re OSB comments; 4/29/2014 0.3 2x emf Peter Rubin re: OSB position, review E&Y orders re: SEFC; consider options; emf Ken Rowley, emf Doug Hyndman; emt all lenders and counsel re OSB position and delay in distribution; emf,t Daniel Shouldice re: potential property amalgamation in Lake Cowichan; am Bill Stewart re: TAL/JIL interests in Cherokee Land; try to copy pictures from Tom to BRS dbase; tt Gary Sam, set up meeting with he and Thomas Kwan with Peter Rubin and me; 4/30/2014 0.2 prepare for and attend meeting with OSB; communicate to staff; emt lenders and counsel affected; emt,f Tom Todesco, emt,f,t Dave Johel re property records on Cherokee Land Investment Ltd.; CIMMERS CELESTE 4/14/2014 0.2 Finalize Court report 0.2 TOTAL 48.9 48.9 Page 3 of 3

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO APRIL 30, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description MATSUDA LUCAS 3/6/2014 12.96 Lunch with Jas Sandhu of Johel Group Per Diems or Meals 3/6/2014 10.97 Snacks for office staff cleaning up Per Diems or Meals 3/6/2014 26.64 Fuel for rental car Car Rentals 3/6/2014 201.92 Return flight from Vancouver to Nanaimo Fares 3/6/2014 85.47 Car rental for Lake Cowichan trip Car Rentals Total Expenses for the period 337.96 Expenses for each of the 12 Companies 28.16 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701134 Account number: 60135360 Invoice date: July 18, 2014 Payment requested by: July 19, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Contracting Ltd. for the period to May 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 4,877.50 Disbursements 18.37 Total fees and disbursements 4,895.87 GST 244.80 Total due 5,140.67 CAD Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO MAY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 0.9 450 405.00 MANAGER MATSUDA, Lucas 2.2 350 770.00 SENIOR ASSOCIATE LINNEN, Blair 12.9 250 3,225.00 ADMINISTRATOR CHAHAL, Kirandeep 3.1 150 465.00 TECHNICIAN OR, Samantha 0.1 125 12.50 Total 19.2 4,877.50 TOTAL FEES 4,877.50 DISBURSEMENTS - Schedule 1.1 18.37 TOTAL FEES AND DISBURSEMENTS 4,895.87 GST 244.80 TOTAL AMOUNT DUE 5,140.67

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MAY 31, 2014 Name Date Hours Description MATSUDA LUCAS 5/1/2014 0.4 receive and file Certificate of Appointment for Bankruptcy proceedings, internal discussions re reconciliation of debt and how to deal with the variances 5/2/2014 0.2 prepare cheque requsitions for payout, execute cheques, send 5/5/2014 0.2 tf/emt CBV collections re telus mobility amount, 5/8/2014 0.6 emf CWB, cheque on status of delivery of cheque to CWB, tt CWB, cheque received 5/9/2014 0.4 review and approve disbursements 5/13/2014 0.4 emf/emt C. Johel re transfer of policy, tt London Life re timing CHAHAL KIRANDEEP 5/2/2014 0.2 Issue cheque 5/5/2014 0.1 Verify cheque issued to Kornfeld with RBC. 5/7/2014 1.2 Post deposit; issue cheques 5/8/2014 1.0 Issue cheques 5/14/2014 0.2 April 2014 bank reconciliation 5/15/2014 0.2 Issue cheque 5/21/2014 0.2 Issue cheque OR SAMANTHA 5/28/2014 0.1 Assist with R&D schedule. LINNEN BLAIR 5/1/2014 0.3 Work on distribution schedules. 5/5/2014 0.1 Emf/Emt K. French (RBC) re: breakdown of payment made. 5/6/2014 0.1 Consider issues for file wrap-up and summarize. 5/7/2014 0.6 Complete and file Proof of Claim re: Cougar Crushing & Screening; prepare for payment re: secured employee claims. 5/8/2014 1.4 Receive POC from former employee, send email re: same; review WEPP statements and prepare payments for secured employee claims. 5/9/2014 0.5 Working on updating R&D for financial statement preparation. 5/12/2014 0.6 Receive email re: Gary Laforge additional claim filed and respond. 5/13/2014 0.5 Updating waterfall for payments made to secured creditors; preparing R&Ds. 5/14/2014 1.3 Prepare cheque requisitions and deposits; file pre-filing invoices with company records. 5/15/2014 1.5 Emf K. French (RBC) re: RBC Auto Finance secured claim payment; compile information and respond with same; update R&D; compile information re: EI overpayment for Service Canada. 5/16/2014 2.2 Reviewing A/R and emt Wolfco, D. Johel, S. Johel re: same; compile information re: EI overpayment for Service Canada. 5/26/2014 2.8 Update R&D to May 26/13 in preparation for settlement of intercompany borrowings; prepare documentation and pass remaining accounts receivable to Wolfco; fill out and return Service Canada request for payroll information re: Lorne Alfstad EI; receive CRA assessment notices and calculate assessed amount and interest/penalties. 5/27/2014 0.5 Working on R&D re: CRA notices; bank account transfers re: settlement of intercompany amounts. 5/28/2014 0.2 Compiling asset information for secured creditor update. 5/30/2014 0.3 Prepare and file April GST return. PALLEN RICHARD 5/1/2014 0.1 emf,t OSB re acceptance of re-filed assignments; instrucitons to staff; receive certificates of app't; update to lenders; review payment calculations; approve document for cheque calculations; emf,t Kevin French re introducing new costs and int calc'ns; internal corresp re same; Page 1 of 2

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MAY 31, 2014 Name Date Hours Description TOTAL 19.2 5/5/2014 0.2 tf, tt Doug Hyndman re payment and source of funds; 4x emf,emt Jas Sandhu re clean up of on site oils; planning discharges; emt D Johel re: dike progress; emt P Rubin re timing discharge of Monitor and re discharging collateral mortgage from D Johel; emf,t Bill Stewart as financier to TAL Developments; 5/6/2014 0.1 tt Brad Archiabld re: status of 8800 North Shore Rd, re: listing of PID 018-831- 265, and re: co listing Lake Cowichan properties on South Shore Road; emf D Johel re dike; emf K French, emf McNeil re CCSL data; instruct internal staff on tasks, by entity; 5/12/2014 0.2 emf,t Dave Johel re creditor payments; correspondence re PPR registrations not removed, remind internal staff on Maynards power and responsibility; enquire on accounting/banking status; 5/28/2014 0.3 emf,t Peter Rubin re ISCU foreclsoure on PID 000-027-693; report to BDC and ISCU by email; shore up and correct issues; tf Alan Brown re equity ($100k+) in two pieces of CAT equipment, request confirm'n by email; tf Graham McMillan, realtor, re pit property; Page 2 of 2

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO MAY 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description Linnen Blair 2/26/2014 11.36 Harbour Air delivery of cheques. Postage/Courier 3/6/2014 8.99 Parking - working late Car Parking 3/10/2014 21.97 Parking - working late. Car Parking 3/10/2014 8.99 Parking - working late. Car Parking 3/20/2014 8.99 Parking - working late. Car Parking 3/23/2014 10.43 Parking - working late. Car Parking 3/26/2014 19.52 Taxi home - working late. Taxi Fares 3/27/2014 8.99 Parking - working late. Car Parking 3/30/2014 10.43 Parking - working late. Car Parking 3/31/2014 8.99 Parking - working late. Car Parking 4/2/2014 8.99 Parking - working late. Car Parking 4/2/2014 21.97 Parking - working late. Car Parking 4/8/2014 19.90 Taxi home - working late. Taxi Fares 4/10/2014 8.99 Parking - working late. Car Parking 4/21/2014 18.85 Taxi home - working late. Taxi Fares 4/24/2014 14.04 Parking - working late. Car Parking 4/24/2014 8.99 Parking - working late. Car Parking Total Expenses for the period 220.39 Expenses for each of the 12 Companies 18.37 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701199 Account number: 60135360 Invoice date: July 28, 2014 Payment requested by: July 29, 2014 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Contracting Ltd. for the period to June 30, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 1,670.00 GST 83.50 Total due 1,753.50 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JUNE 30, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 0.7 450 315.00 MANAGER MATSUDA, Lucas 0.1 350 35.00 SENIOR ASSOCIATE LINNEN, Blair 4.5 250 1,125.00 ADMINISTRATOR CHAHAL, Kirandeep 1.3 150 195.00 Total 6.6 1,670.00 TOTAL FEES 1,670.00 GST 83.50 TOTAL AMOUNT DUE 1,753.50

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JUNE 30, 2014 Name Date Hours Description Hours Charged MATSUDA LUCAS 6/25/2014 0.1 tf CRA re bankruptcy date 0.1 CHAHAL KIRANDEEP 6/6/2014 0.2 Issue cheque 1.3 6/9/2014 0.3 Post interest in Ascend and emails with Sophia Ho, RBC regarding the same; issue cheque. 6/10/2014 0.2 Post deposit 6/12/2014 0.2 Post transfers between accounts in Ascend. 6/18/2014 0.2 Issue cheque 6/19/2014 0.2 May 2014 bank reconciliation LINNEN BLAIR 6/2/2014 0.1 Emt. N. Beckie re: T4 discrepancy amounts assessed on account. 4.5 6/3/2014 0.1 Emf/emt H. Hill (Justice) re: T4 discrepancies. 6/5/2014 2.6 Prepare cheque requisitions; emt/emf K. French re: LOC fees. 6/6/2014 0.3 Update and reconcile general account; allocate interest posted to account. 6/13/2014 0.5 Working on intercompany matrix re: debt held and paid per waterfall. 6/16/2014 0.3 Working on intercompany matrix re: debt held and paid per waterfall. 6/18/2014 0.4 Compiling pre-bankruptcy GL transactions and reconciling cash for financial statements/tax returns; filing to BRSP. 6/27/2014 0.2 Boxing records for filing. PALLEN RICHARD 6/2/2014 0.1 tt Stephanie Sieber (lvm); emf Brad Archibald re status of Terrawest work; emt Adam and related correspondence re wiring retainer and re locating well sites; emf,t Jas Sandhu re getting seeded areas watered; lt Helen Sevenoaks with instructions to prepare amendment #5 to North Shore Rd PSA; emt Alan Brown, acting for Caterpillar, re outstanding cheques and confirming equity from expected realizations; general discussion with internal staff regarding status of various issues incl. CRA re-assessments; emf Helen Sevenoaks with addendum #5, review and circulate for execution by Purchaser; 6/19/2014 0.2 emf,t Stephanie Sieber re: life insurance policies on Dave and Surj that we liquidated 6/23/2014 0.1 instruct internal staff to follow up on insurance coverage; f/u on CRA position on reassessments on employer accounts; review of financial position; 6/24/2014 0.1 arrangements for travel and appointments 6/26/2014 0.2 @ site, secure, pick up keys @ Hayes McNeill; am D Johel; TOTAL 6.6 6.6 0.7 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701348 Account number: 60135360 Invoice date: August 27, 2014 Payment requested by: August 28, 2014 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Contracting Ltd. for the period to July 31, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 7,310.00 Disbursements 30.49 Total fees and disbursements 7,340.49 GST 367.02 Total due 7,707.51 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JULY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 1.8 450 810.00 MANAGER MARSHALL, Patricia 0.2 350 70.00 SENIOR ASSOCIATE LINNEN, Blair 23.8 250 5,950.00 ADMINISTRATOR CHAHAL, Kirandeep 3.2 150 480.00 Total 29.0 7,310.00 TOTAL FEES 7,310.00 DISBURSEMENTS - Schedule 1.1 30.49 TOTAL FEES AND DISBURSEMENTS 7,340.49 GST 367.02 TOTAL AMOUNT DUE 7,707.51

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JULY 31, 2014 Name Date Hours Description Hours Charged MARSHALL PATRICIA 7/8/2014 0.2 Calculate commission payable on PST return, efile PST return, prepare cheque 0.2 requisition for payable. CHAHAL KIRANDEEP 7/8/2014 0.2 Issue cheque 3.2 7/9/2014 1.0 Issue cheques 7/11/2014 0.4 Post journal entry in Ascend; issue cheque 7/21/2014 0.8 Issue cheques 7/28/2014 0.4 Issue cheques 7/29/2014 0.2 Post deposit 7/30/2014 0.2 June 2014 bank reconciliation LINNEN BLAIR 7/15/2014 0.6 Prepare Statement of R&D to July 15th; summarize assets. 23.8 7/16/2014 6.2 Working on pre-bankruptcy financial statements. 7/17/2014 0.7 Prepare email to secured lenders; prepare Receiver 246(2) report and fax to OSB. 7/18/2014 2.0 Prepare distribution, T4A and letter to employees re: secured claim. 7/21/2014 0.2 Fill out revised Proof of Claim re: Cougar Crushing & Screening Ltd. 7/22/2014 4.5 Cheque requisitions; prepare 30 day notice to file claim for employee; work on pre-bankruptcy financial statements. 7/23/2014 4.3 Working on pre-bankruptcy financial statements. 7/24/2014 4.2 Working on pre-bankruptcy financial statements. 7/31/2014 1.1 Tcf. CRA re: date of bankruptcy in system and returns requested; prepare letter and fax to CRA re: same. PALLEN RICHARD 7/3/2014 0.1 tt Peter Rubin re CRA re-assessment follow up; 1.8 7/4/2014 0.3 3x emt,f Peter Rubin re CRA priority, ability to renew Requirements to Pay and to secure penalties and interest; research on same 7/7/2014 0.3 am internal staff re: cash position on estates and ability to meet CRA reassessment with P&I; 7/8/2014 0.1 instruct internal staff on insurance update required; brief on developments and prepare for transition; 7/14/2014 0.1 get update re CRA 7/17/2014 0.4 report to stakeholders on CCAA and receivership; monitor insurance correspondence; 7/23/2014 0.1 review of Blakes legal charges to May 30, instruct internal staff to seek breakdown of one bill; 7/28/2014 0.4 emf,t Kevin French, RBC; emt Ilse Saraday and Bob MacDonald, CVRD re release of l/c; TOTAL 29.0 29.0 Page 1 of 1

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO JULY 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description PALLEN RICHARD 7/10/2014 188.56 AIRFARE TO NANAIMO Fares 7/10/2014 71.61 CAR RENTAL Car Rentals 7/10/2014 84.08 LUNCH WITH CLIENT Per Diem 7/10/2014 21.57 FUEL FOR CAR RENTAL Car Rentals Total Expenses for the period 365.82 Expenses for each of the 12 Companies 30.49 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701465 Account number: 60135360 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: September 23, 2014 Payment requested by: September 24, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Contracting Ltd. for the period to August 31, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 6,670.00 GST 333.50 Total due 7,003.50 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO AUGUST 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 0.8 450 360.00 MANAGER MATSUDA, Lucas 0.7 350 245.00 SENIOR ASSOCIATE LINNEN, Blair 23.3 250 5,825.00 ADMINISTRATOR CHAHAL, Kirandeep 1.6 150 240.00 Total 26.4 6,670.00 TOTAL FEES 6,670.00 GST 333.50 TOTAL AMOUNT DUE 7,003.50

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO AUGUST 31, 2014 Hours Name Date Hours Description Charged MATSUDA LUCAS 8/22/2014 0.3 review and approve disbursements, emt/vmt ICBC broker re policies still in effect 0.7 8/25/2014 0.3 review bank statement, emt/vmt K Wight of LMG Pringle insurance re continued premiums being charged to account 8/28/2014 0.1 review and signoff on July 2014 bank rec CHAHAL KIRANDEEP 8/7/2014 0.2 Issue cheque 1.6 8/8/2014 0.2 Post deposit 8/15/2014 0.2 Post deposit 8/18/2014 0.8 Issue cheques; email to RBC regarding balance in account. 8/21/2014 0.2 July 2014 bank reconciliation LINNEN BLAIR 8/5/2014 3.1 Prepare and file June and July 2014 GST returns; reconciliation to GL. 23.3 8/7/2014 3.1 Review material re: Telus small claims action; compile and emt. D. Johel re: same; tcf. A. Boland (Farris) re: materials to be distributed in advance of settlement conference. 8/8/2014 0.3 Reprinting completed POC and updating 30 day notice to file claim; tcf D. Johel re: Telus and material required to be distributed. 8/11/2014 6.2 Reviewing and preparing materials for Telus small claims action; forward materials from Telus counsel to D. Johel; preparing information to be forwarded to the Small Claims Registry and fax same. 8/13/2014 0.2 Filing Telus small claims materials to BRSP. 8/14/2014 0.1 Tcf D. Johel re: Telus small claims action. 8/15/2014 0.1 Preparing cheque requisitions. 8/18/2014 2.8 Provide direction internally re: balance in RBC account; emt Konica re: invoices; emt GWL re: closing account balance; tcf C. Stanley re: bankruptcy date incorrect per CRA, return posted twice Oct 30-31 (tcf in response to fax sent July 31/2014). 8/21/2014 1.5 Tct Wolfco re: Westcoast Wastewater et al; prepare summary of group debts; prepare proposal for account settlement; emt. Wolfco re: same; send Receivership Order to C. Stanley evidencing date of Receivership (CRA had incorrectly entered date into system). 8/28/2014 5.9 Prepare documents for small claims settlement conference re: Satgur; emt Blakes and Wolfco re: documents needed. PALLEN RICHARD 8/7/2014 0.1 disc with internal staff re issuance of Notice to File PoC to former employees 0.8 8/11/2014 0.1 Execute notices to file claims 8/12/2014 0.5 tf Ilse Saraday, CVRD re: release of l/c; she will do it; tt Kevin French, RBC re same; receive confirming emails 8/15/2014 0.1 file emails to BRS Power; TOTAL 26.4 26.4 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Contracting Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701594 Account number: 60135360 Invoice date: October 17, 2014 Payment requested by: October 18, 2014 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Contracting Ltd. for the period to September 30, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 5,065.00 Disbursements 2.84 Total fees and disbursements 5,067.84 GST 253.39 Total due 5,321.23 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO SEPTEMBER 30, 2014 Fees Total Hours Rate ($) MANAGER MATSUDA, Lucas 1.5 350 525.00 SENIOR ASSOCIATE LINNEN, Blair 16.9 250 4,225.00 ADMINISTRATOR CHAHAL, Kirandeep 2.1 150 315.00 Total 20.5 5,065.00 TOTAL FEES 5,065.00 DISBURSEMENTS - Schedule 1.1 2.84 TOTAL FEES AND DISBURSEMENTS 5,067.84 GST 253.39 TOTAL AMOUNT DUE 5,321.23

Schedule 2 re Johel Group Receivership - Johel Brothers Contracting Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO SEPTEMBER 30, 2014 Name Date Hours Description Hours Charged MATSUDA LUCAS 9/10/2014 0.1 review and approve disbursements 1.5 9/11/2014 0.1 provide feedback on report to court 9/12/2014 0.3 review and approve disbursements, emt/emf HUB (A. Cheung) re renewal of policy 9/16/2014 0.1 tf D. Johel re financing options and funds held by BDC on equipment sale 9/17/2014 0.1 emt/emf/tf D. Johel re status of payments to secured lenders re his plan to procure take-out financing 9/19/2014 0.1 emf RBC (K. French) re redemption of GIC re CVRD LC for recycling operations 9/22/2014 0.1 review and approve disbursements 9/23/2014 0.2 review and signoff on August 2014 bank rec 9/24/2014 0.2 internal discussion re ICBC insurance and response to LMG Pringle 9/25/2014 0.1 review and approve disbursements 9/30/2014 0.1 review and approve disbursements CHAHAL KIRANDEEP 9/11/2014 0.2 Post deposit 2.1 9/12/2014 0.2 Issue cheque 9/16/2014 0.6 Post deposits 9/17/2014 0.2 Aug 2014 bank reconciliation 9/19/2014 0.4 Issue cheques 9/22/2014 0.2 Post deposit 9/25/2014 0.1 Post interest in account 9/29/2014 0.2 Issue cheque LINNEN BLAIR 9/2/2014 2.5 Emf/Tcf D. Johel re: Satgur settlement conference; emt. S. Rubin (Wolfco) re: same; tcf H. Sevenoaks re: same; emt. Bankruptcy at Telus and request reduced service; emt. D. McNeill re: schedule A of proof of claim. 16.9 9/3/2014 0.2 Tcf. S. Rubin (Wolfco) re: Satgur and options for settlement. 9/17/2014 2.6 Issue letters and T4As re: employees who filed POC on 30 day notice; receive notice from Service Canada re: earnings information requested for former employee; fill form and return re: same; tcf Wolfco re: Satgur; emt. D. Johel re: same. 9/19/2014 1.3 Prepare and file August 2014 GST return; reconcile RT0002 account; prepare requisition requests re: various disbursements. 9/22/2014 0.1 Preparing and faxing CRA authorization forms. 9/26/2014 0.9 Filing to BRSP; preparing and filing with CRA 2014 T4A summary. 9/30/2014 9.3 Preparing pre-bankruptcy financial statements and tax returns. TOTAL 20.5 20.5 Page 1 of 1

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO SEPTEMBER 30, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description Linnen Blair 7/30/2014 11.36 Harbour Air courier to Nanaimo Harbour. Postage/Courier 8/18/2014 11.36 Harbour Air courier to Nanaimo Harbour. Postage/Courier Total Expenses for the period 22.72 Expenses for each of the 8 Companies 2.84 Page 1 of 1

APPENDIX G Invoices of PwC Inc., Receiver of Johel Brothers Construction Corporation

In the Matter of the Receivership of Johel Brothers Construction Corporation Summary of Receiver Fees Invoice # Invoice Date Period Fees ($) Disb. ($) Subtotal ($) GST $ Total ($) VN133702011 17-Dec-14 29-Oct-13 30-Nov-13 15,532.50 551.34 16,083.84 804.20 16,888.04 VN134700094 21-Jan-14 01-Dec-13 31-Dec-13 9,325.00 261.78 9,586.78 479.34 10,066.12 VN134700264 14-Feb-14 01-Jan-14 31-Jan-14 6,317.50-6,317.50 315.88 6,633.38 VN134700421 19-Mar-14 01-Feb-14 28-Feb-14 4,452.50 244.16 4,696.66 234.84 4,931.50 VN134700583 17-Apr-14 01-Mar-14 31-Mar-14 7,285.00 33.74 7,318.74 365.94 7,684.68 VN134700797 21-May-14 01-Apr-14 30-Apr-14 5,190.00 28.16 5,218.16 260.91 5,479.07 VN134701133 18-Jul-14 01-May-14 31-May-14 2,397.50 18.37 2,415.87 120.80 2,536.67 VN134701198 25-Jul-14 01-Jun-14 30-Jun-14 2,840.00-2,840.00 142.00 2,982.00 VN134701347 29-Aug-14 01-Jul-14 31-Jul-14 7,255.00 30.49 7,285.49 364.27 7,649.76 VN134701464 23-Sep-14 01-Aug-14 31-Aug-14 915.00-915.00 45.75 960.75 VN134701593 17-Oct-14 01-Sep-14 Completion 2,625.00 2.84 2,627.84 131.39 2,759.23 Totals 64,135.00 1,170.88 65,305.88 3,265.32 68,571.20

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Construction Corp. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN133702011 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Construction Corp. for the period to November 30, 2013, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: December 19, 2013 Payment requested by: December 20, 2013 Fees 15,532.50 Disbursements 551.34 Total fees and disbursements 16,083.84 GST 804.20 Total due 16,888.04 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO NOVEMBER 30, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 18.2 450 8,190.00 MANAGER MARSHALL, Patricia 0.1 350 35.00 MATSUDA, Lucas 8.5 350 2,975.00 SENIOR ASSOCIATE LINNEN, Blair 14.7 250 3,675.00 ADMINISTRATOR CHAHAL, Kirandeep 3.8 150 570.00 TECHNICIAN OR, Samantha 0.7 125 87.50 Total 46.0 15,532.50 TOTAL FEES 15,532.50 DISBURSEMENTS - Travel 551.34 TOTAL FEES AND DISBURSEMENTS 16,083.84 GST 804.19 TOTAL AMOUNT DUE 16,888.04

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description MARSHALL PATRICIA 10/30/2013 0.1 Internal discussion & direction re: steps with internal staff, consider best approach for set up of multiple estates. MATSUDA LUCAS 10/31/2013 1.2 attend company office, meeting with shop employees, get petty cash and float amounts, emt/emf/tt/tf Kathy Janzen at RBC re temporary account set up and deposits, prepare termination and rehire letters for Dave and Cindy, discussion with Danielle Scheffer re working on contract basis, make arrangements to have payroll cheques sent over from vancouver, meet with locksmith for new keys and locks 11/1/2013 0.2 attend company office, confirm and get locks changed and keys cut, distribute keys, review and approve disbursements, meetings with shop foreman, discussions with employees re vacation pay and other matters, discucss, prepare and finalize contract for Danielle Scheffer 11/4/2013 0.2 review entered CWB order, emt BLG re distribution of auction and crusher sale proceeds 11/5/2013 0.1 review and approve disbursements, provide for receiver's gst numbers to be set up, emt/emf company re Dr. Green repairs and costs, send credit applications to respective contacts, tt suppliers to discuss go-forward plan, 11/6/2013 0.2 prepare corporate registry form 7 for signature and submission 11/7/2013 0.2 review form 87 11/7/2013 0.1 review and approve disbursements, prepare and help with mailout to creditors 11/13/2013 0.7 discussions re update to lenders, review and approve disbursements, review auction agreements and amendments 11/14/2013 2.1 review and approve disbursements, review auction proposals and prepare calculations and graph of net proceeds based on range of gross proceeds, tt/tf/emt/emf LMG and company re icbc change requests and payment 11/15/2013 0.1 review and approve disbursements, review A/R letters, prepare update for key lenders on auction proposals and sale progress 11/18/2013 3.0 review and approve disbursments, conference call with key lenders to discuss auction proposals and core land sale process, draft ppsa 20-day notice for sale of assets 11/21/2013 0.2 review and approve disubursements, emt/emf lmg re bank account changes and updated fleet list, tt/tf/emt/emf air liquide re account information update and payment of invoices by receiver, review asset list re RDP email to key lenders with comments on auction proposals, emt/emf Tom Todesco re specific asset details, emf/ Tom re scale on first nations land, make preparations, sign cheques for large cheque run (payroll, suppliers, etc.) 11/22/2013 0.1 review and approve disbursements, review columbia accounts, make proposal to 11/25/2013 0.1 review columbia calculations for payment re and allocation send cheques of disbursements over, review to various emailsentities from key from lenders re general receivership account CHAHAL KIRANDEEP 10/30/2013 0.2 Calls and emails to banks regarding freezing accounts and opening new accounts at RBC. 10/31/2013 1.0 Various emails and calls to RBC regading new accounts; set-up Ascend file and set-up bank account in Ascend; issue cheques. 11/5/2013 0.4 Email to RBC regarding new bank accounts; post deposits; issue cheques; prepare and fax wire request to RBC and post in Ascend. 11/7/2013 0.4 Issue cheques; post deposits; follow-up with RBC regarding bank accounts; land title searches on various properties. 11/8/2013 0.1 Mailing form 87 to creditors and fax to OSB; follow-up emails and calls to RBC regarding wire request. 11/13/2013 0.3 Issue cheques; review RBC company account balance and give RBC intructions on the corresponding receiver accounts for transfer. Page 1 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/14/2013 0.2 Issue cheques; post deposits in Ascend. 11/19/2013 0.3 Post deposits; set-up Ascend files for 12 estates 11/20/2013 0.4 Issue cheques 11/22/2013 0.2 Issue cheques; post direct payments in Ascend. 11/27/2013 0.3 Follow-up email to RBC regarding online accounts; post deposits; issue cheques. OR SAMANTHA 11/12/2013 0.7 Edit and format invitation for offer notice. LINNEN BLAIR 10/29/2013 0.3 Preparation for Receivership filing; create go-forward plan; considering information needed from Company for statutory requirements; internal meeting re: go-forward. 10/30/2013 0.7 Request for website update re: Receivership filing; prepare letters to freeze and close RBC, BMO and ISCU bank accounts; prepare letter to open new accounts with RBC; emt/tcf K. Janzen re: accepting payment via merchant account; provide direction to D. Scheffer re: same; emt/tcf K. Janzen re: GICs and Letter of Guarantee held by Company; provide direction re: Receivership job codes; tct WCB re: filing and continuation of operations under Receiver-Manager appointment. 10/31/2013 1.5 Numerous emails re: opening new RBC accounts and issues with inability to use funds; request for petty cash amounts; prepare newspaper advertisement and send to Victoria Times Colonist for publication; working on asset/liabilities of all entities for Form 87 requirements; set up Ascend file with temporary account; prepare cheque requisitions for salaried employee payroll; prepare package to send and drop at Harbour Air for delivery; numerous tct BMO re: status of accounts and confirmation of freezing/closing accounts; emt R. Taylor re: account balances and merchant account; tcf/emf WCB re: receivership filing and new accounts. 11/1/2013 0.7 numerous emt/emf Times Colonist re: notice in upcoming publication; prepare information for WCB accounts; responding to creditor enquiry; working on Form 87. 11/4/2013 0.5 emt prospective purchaser; emt realtors re: receivership filing; work on payments to be made; work on creditor list. 11/5/2013 0.8 Work on creditor list; organize payments to be made and request cheques; emt WCB with account requests. 11/7/2013 0.7 Issuing numerous cheques and organizing delivery to Johel office; work on creditor list. 11/8/2013 0.8 Finalize creditor list and form 87; prepare and complete mailing; organize Form 87 delivery to OSB; filing to BRSP. 11/12/2013 0.7 Work on reconciliation of transactions in temporary RBC account; prepare cheque requisitions; request for website update re: Johel Investments receivership order. 11/13/2013 1.4 Prepare payroll tables; request cheques re: hourly payroll, employee expenses, source deductions; request for website update re: Form 87; prepare affidavit of mailing for Form 87, emf/emt Wells Fargo; request for RBC loan repayment; update breakout of temporary RBC account. 11/14/2013 0.7 Return creditor phone calls; emt BC Hydro; emt Email Anderson re: Receiver's WCB accounts; prepare affidavit of mailing for Form 87 mailings; sort cheques to be delivered; deliver package to Harbour Air; update accounting for temporary RBC account. 11/15/2013 0.9 Prepare statement of R&D to November 14; prepare journal entries for new RBC accounts; finalize A/R demand letters and prepare for merge into document; filing. Page 2 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/18/2013 0.5 Create POC form and send per request of J.R Pallan, Leigh Cement; file POCs received to date in BRSP; prepare mailing of Notice of Receiver to those requesting notice and not contained within books and records; compile employment related obligations; filing pre-filing WCB correspondence; correspondence re: A/R collection notices and information needed; creditor correspondence with Cowichan Tribes, Valley Remediation, Operating Engineers; account deposits and filing to BRSP re: same; file bank recs. 11/19/2013 0.7 Receive updated Aged A/R schedules and update for merge into collection notices; prepare and complete mailing; request for website update. 11/20/2013 1.0 File POC received from Valley Remediation; prepare cheque requisitions for hourly staff payroll; calculate CRA source deductions and prepare cheque requisitions; request for website update; prepare list for follow up re: A/R letters and receive correspondence re: same; correspondence re: RBC LOC fees and accounts; numerous tcf/emt Kinetic re: bank account transfers and collections. 11/21/2013 0.3 Filing emails to BRSP; set up A/R tracking spreadsheet; check to statements and update tracking for invoices issued after Oct 29, 2013; layer in receipts since appointment; receive numerous tcf customers with collection notices; follow up with Cowichan Tribes re: contra cheques; various emt/emf Company re: pre-filing employee related obligations; request for A/R information still needed; various cheque requisitions. 11/22/2013 0.4 Prepare and mail A/R collection notices to those with information provided; add same to tracking spreadsheet and file in BRSP; drop off package at Harbour Air for delivery to office; update account reconciliation and accounting in temporary account; prepare cheque reconciliations and deposits for transfers; consider where borrowings should occurr from; receive numerous tcf customers with A/R 11/25/2013 0.3 Numerous notices. emf/emt tcf/tct customers re: A/R collections; correspondence with G. Belcourt re: same; follow up with D. Johel re: AR collection notices; review detailed WCB calculations; trace deposits to A/Rs; emt A. Boland of Farris re: Telus dispute; fill out forms for Moneris account information; emt G. Belcourt re: cash deposited Nov 1. 11/26/2013 0.1 Tct/tcf Minister of Finance re: MSP group enrollment; receive numerous tcf customers re: A/R collections; cheque requisitions; internal discussion re: PST returns and Receiver's account in post period. 11/28/2013 1.1 Process payroll and CRA remittances for salary payroll PPE Nov 30; emt/tct RBC re: daily account statements; fax request re: same; process cheques received and post in Ascend; emt: G. Belcourt re: same; receive bank activity for accounts to date and reconcile to Ascend; compile list of possible contracts for termination; follow up with A. Boland of Farris re: Telus dispute; emt/tcf R. Taylor of BMO re: cheques and account statements; internal discussion re: GST returns in post period; file to BRSP. 11/29/2013 0.5 Drop of cheques at Harbour Air; work on list of contracts to terminate; prepare letter to CRA with final GST returns; numerous calls and emails with customers re: AR collections; forward invoices as requested by customers. 11/29/2013 0.1 Drop of cheques at Harbour Air; work on list of contracts to terminate; prepare letter to CRA with final GST returns; numerous calls and emails with customers re: AR collections; forward invoices as requested by customers. PALLEN RICHARD 10/30/2013 0.8 Allocation of meetings with groups and individual employees; banking arrangements; meetings with McNeill & Partners Ltd. staff and instructions thereto; instruct employees and iniitial review of contracts in progress; correspondence with Sue Waterman re insurance; banking facility coordination including debit card and merchant VISA facilities; Page 3 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 10/31/2013 1.0 Allocation of: review of RBC draft order; emt Peter Rubin; review Maynards order, emt Peter with comments, meeting with maintenance staff; emf,tt Union business Agent USW 1-1937; PO approvals; instr staff to identify suppliers where we should establish credit; corr re getting R/M app't on CValley Concrete; am HMP staff re inventory status; emf Sue W re insurance; coverage; instr D Johel re data needed for core property CIM - aggregate estimates (reserves and inventory), building particulars, etc; emt Auctioneers for proposals; emt major cdreditors re equipment required to complete contracts and 6 chattels that ought to be sold with the core property; problems getting bank accounts opened and funds transferred (and distribute a payroll); emf,t D Hydman re properties excluded under JIL order; emf J Webster, D Hyndman and P Vaartnou re J Webster position; draft response to J Webster, emt,tt Peter Rubin; several times; difficulty with alarm; 11/1/2013 0.8 at prem 7:40-3:00; conf call with ISCU, RBC and Bill Kaplan; seek credit: Kal Tire, Finning, others; corresp with Jack W to clarify our ask and whether there is an agreement; corresp with K Janzen re loan; review of RBC order and confirm; disc with worker accidents with Sandeep and procedures for reporting to Worksafe BC; review and approve various purchases; terminate Cindy Johel; review and execute contracts for Dave Johel and Danielle; corresp with Ritchie Bros; emf,t Dan Lazaro re grinder; disc'ns with D Johel re descriptions required for core property; 11/4/2013 0.9 at prem 9:45-6:00 pm; emt,tt Peter Rubin re use oif equipment and no response from JW; affirm contracts with various customers; consider and list data to be assembled for sale of core properties, emt Hayes McNeill and D Johel re same; discns with tom Todesco re equipment inventory and conrim instructions to D McNeill; 2x am Ritchie Bros personnel re inspection of equipment on site; review of PO's and approvals; discussions with Jenny Johel re list of employees and start dates, issues, her and Sandeep's availability for continued work, WEPPA issues affecting both; tt Aaron Robins, Wolfco Bailiffs re collection of old a/r portfolio; many meetings with Gloria and internal staff delineating accounting responsibilities; office security issues - awaiting ADT response; learn alarm zone issues; 11/5/2013 0.8 review of equipment inventory progress and exceptions with Tom Todesco; am Surj re: long term contracts; am Ted re server copy; am Goria re accounting progress to Oct 29 cut off; review and approve various purchase orders; execute and send off credit applications; emf,t (2x) tt Dan Lazaro re: Bandit Beast grinder; tour "North Pit" (part of industrial site) re wood waste operation; tour dike project and disc progress with supervisor; review draft BDC/ISCU order; follow up on banking arrangements; emt,f Chris Thody, Century Services; emf,t Kibben Jackson re equipment use payment; emt Pat Kinney, USW 1-1937 business agent; corresp with Maynards re equipment inspection, seek Tom's list with locations; circulate corrected list of equipment required (simply eliminated duplications); @ Johel premises 7:30-5:30 Page 4 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/6/2013 1.0 at Johel 7:30-1:00 pm; 2x emf J Webster, fwd to Peter Rubine with comment; corresp with Peter Rubin re appropriate response; am Tom Todesco rto review equip inventory findings to date and issues; emt Maynards, Century and RB Auctions with interim invnetory and pictures; emf,t Chris Thody, Century Services re them not proposing; am Mike Siebold, Maynards; am Wade re tenure; supply requirements; am Jenny and Surjeet re termination and vac'n pay; discns w Gloria re: cash collections; disc w Serj and Dave J re: CIM data requirements; emt Tom re sawmill; emt CVRD re payments and intentions; receive, review, execute Form 7's; emf,t D Toigo re Maynards order; 11/7/2013 0.5 start drafting invitation for offers; demand info from D Johel; emt Tom Todesco re particulars on some of the chattels; review and approval of payments; tf,tt emt Bruce Marshall of Joiner Sales; review of status of chattels to be excluded from auction with Wayne of RBA; corresp re tidy tanks; emf J Webster, tt P Rubin re same; corresp re vihelce repairs required; corresp with Sanjeet re weekend delivery and his termination date; emf M Verbrugge with complaint from Mr. Doman re vehicle acquired from CVBPL; 11/8/2013 0.6 work on invitation for offers on core property: Parcel definition; advertisement, draft of descriptions of wash plant and cement plant; tt Wade Reddington and D Johel re same; corresp with Todesco re various items; draft form of offer; draft of Purchase and Sale terms; emt Peter Rubin for review of draft; review of purchase orders; corresp with Sandjeet re weekend loads; corresp with John Willliams re: Canadian Public Auction; emt Mike Siebold, Maynards re chattels to be sold with core; emt Wayne of RBA re chattels to be sold with core; emf Aaron Stewardson with crusher sale issue on magnet; 11/12/2013 0.4 tf, emf D Johel re status of various matters; his contract, asset descriptions, crusher sale issue re magnet; tf Aaron/Mike Siebold re various equipment found, not listed; various equipment missing; 2 portable offices on job site; emt,f Tom Todesco re equipment issues; deal with purchase requests; update Offering document, tt Peter Rubin re same; id pot'l purchasers; tf Donato Petriello, Island Concrete; emt Dave Johel with particulars required for info package; emt Dave and Surj Johel re status of projects; re old a/r: tf Aaron Robins of Wolfco, emt Dave and Gloria re his planned attendance at office; tt Peter Rubin re Invitation for Offers, receive and incorporate suggested changes; receive and review Maynards auction proposal; 11/13/2013 0.6 2x tt TimberWest (Eldon, then Don Holmes); emt D Holmes; tt Jason Adair, CVRD re contracts; emt,f S Johel re CVRD; tt Aaron Stewardson re Maynards proposal and comment thereon - no straight sale commission, titles, timing comments; 2x tf Wayne, Ritchie Bros; receive, review and comment on CPA auction proposal, tt John Williams re buyer premium, timing, excluded assets, tax compliance, etc; instruct internal staff re compliance with CAIRP practice standard on liquidators; consider claim by Cowichan Lumber (R Doman) re sawmill and instruct; receive other equipment info from D Johel; emf,tt S Sieber re status; payroll queries and issues; tf Gordon Tuck re his (subordinate) interest in TD225; draft confidentiality statement; corresp with D & S Johel re estimated crushed aggregates in yard; edits to Invitation for Offers; emf Maynards with amended auction proposal; Page 5 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/14/2013 1.0 review Maynards revised proposal in detail; receive and review amended proposal by CPA; am Ritchie Bros; receive and review Ritchie Bros proposal; emt Surj re crushed agg inventory, seek calculations and map of stockpiles; brief internal staff on report on auction proposals; receive estate no's from OSB; tt Jason Adair, CVRD (lvm); 2x review corresp from Tom Todesco re equipment inventory; identify issues for correction or pursuit; corresp w D Johel re Aaron Robin of Wolfco; emf Surj with update on contracts status; emf J Webster, fwd to Peter Rubin; emt P Rubin re: court applications and status of receivership orders;monitor purchase requiests; emf Don Holmes, TimberWest with refusal for any consideration of offering up its road maintenance contract for possible assignment; 11/15/2013 0.4 emf,t Wayne of RBA re refurbishment budge within proposal; emt D Johel re o/s information and points; emf,t Don Holmes re TimberWest position on assignment of contract;; cor with Tom Todesco re various issues; draft report to lenders; amend Invitiation for Offers; emt/f G Belcourt re accounting progress and cut-off of pre receivership g/ls; emt lenders; conf call invite to lenders; emf J Webster re rental charges, fwd same to P Rubin; corresp with Wayne Jackson, RBA re allocation of NMG; corresp with D Johel re: pot'l sale of trail crest property and process; corresp re: purchases and delays in getting turbo to crusher; 11/18/2013 1.2 correspondence with Ritchie Bros re: getting NMG segregated to CWB, BDC, lists of assets by lender and permission to release full proposal; corr with Maynard Insdustries re: NMG base commission not reduced for $300k reduction in assets not to be auctioned, permission to release; schedules of assets re BDC, CWB; emf,t Peter Rubine; permission to release appraisal; conference call with lenders'; issue re TD225 repair; corresp with Dave Johel re engineer estimate on pit reserves; instruct re getting estimates of operating hours by machine, actual and projected for Nov; review of unremitted union benefits and instruct; emf,t Peter Vaartnou re measuring useage hours by operating entity and issues; corresp with Tom Todesco re: sales package, equipment and explosives inventory; corresp with D Johel re cellular tower lease; 11/19/2013 0.3 2x tf Alan Brown re CAT; emt P Rubin re same; emf,t K Janzen, RBC and prepare separate list of equipment over which they appear to hold 1st charge; edit Invitation for Offers; get internal staff to review; get appendices in shape for conversion to PDF; tt Dave Johel re: interest in Trailcrest property; status of crusher job; explosives, Maynards request re magnet, status of aggregate reserves estimate; 11/20/2013 1.5 emf J Webster; tf, emf Peter Rubin re: PSA, security reviews and apparent gap in CCAA order; review and reconcile Maynards and RBA asset lists; correspondence with Wayne Jackson regarding problems and seeking corrected lists and revised NMG's; also confirmed, as he had rebundled some asset descriptions, that none of the concrete or wash plants were within his auction proposal; draft email to all parties with comparison of Maynards and RBA NMG proposals; 2x emf D Johel re aggregate reserves; tt engineer re expected letter/report on aggregagte reserves; "finalize" Invitation for Offers; circulate hard and soft copies; tf,emt,tt, emt Muriel Grath of VFS re position; emt Wayne, RBA re concrete product inventory, parts inventory, shop and office equipment and furniture and how much NMG was attributed to same; emf D Hyndman and S Seiber re: CCAA order and attachment of charges to non BDC and CWB assets; Page 6 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/21/2013 1.2 emf,telephone internal staff regarding employment related obligations; emf P Rubin with draft PSA, review and emt P Rubin and Ian Hmphries re same; emt internal staff re BDC securtity clarification; emt Aaron Stewardson re extent of 'smalls' in their proposal; emt,f Aaron Robins, Wolfco re a/r collections proposal; tf Ronnie Doman; prepare file note re various claims advanced and evidence in hand; review and sign payments to suppliers; complete analysis of NMG proposals; some followup on security conflicts; corresp with Tom Todesco re Cowichan Tribes seeking payment for access to remove scale; emt Alan Brown re position on his interpretation of CCAA Order of Oct 29; research regulations on disposal of explosives, em to Tom Todesco with info found; receive and review estimated in service times for equipment; query same and clarify; seek concrete plant hours; 11/22/2013 1.3 emf,t Peter Rubine; emf,t Ken Rowley; emf Peter Vaarnou approving Maynards proposal; conf w Ian Humpphries, Blakes, re PSA; tt D Johel re a/r data, job status, R Doman, sanders, p/u's, etc.; finish & distribute report on equipment useage to secured lenders; conference with Aaron Robins, Wolfco re collecting old a/r; review Telus claim materials and instruct internal staff; emf,t Wayne Mariotte re maintenance tasks and direction; tf Tom Todesco re s/n's and descriptions on select equipemnt; 11/25/2013 0.3 emf,t tt Aaron Robins, Wolfco; payroll related queries; emf,t Jannine Scheurmann re requests for info from Gloria Belcourt; tt Ken Rowley re position on auciton proposals (lvm); tt Dave Johel re: a./r queries o/s, union contract; crushing status (finished, movng back to yard), Dike (extensions don't fit), Columbia fuel and tanks, native demands re removal of scale, Trailcrest property offer; corresp with internal staff re BC TEl a/r and re: City of Duncan issues in a/r; emf Jack Webster re Maynards proposal and his terms; fwd same to Peter Rubin with comments; correspondence with Tom Todesco on various points; 11/26/2013 0.7 review of sundry corresp; emt,fcam engineer, re aggregate reserves est; receive and file his report; tt Peter Rubin and review J Webster conditions; tt Jack to clarify; emt secured creditors with my views; foll up calls to Stephaie Sieber for ISCU; K Janzen for RBC, D Hyndman for BDC; review of payments; corrrespondence re Austin Powder trying to pick up explosives inventory; tt Dave Johel re meeting party driving the Trailcrest property offer, other matters; emt Larry Gwozd re TAL Order approving sale and whether sale closed; review and execute cheques; 11/27/2013 0.3 tf, tt Bob McDonald, CVRD; emt Secured Lendersre selection of auctioneer; tt K Janzen, P Vaartnou, A Masse and D Hyndman re selection of Auctioneer; review and comment on second draft of PSA; map out issues to deal with on site; tf, tt John Williams, CPA; tf,tt Ian Maxwell interested in assets; 2x emf,t, tt Andrew Masse re BDC security and their approval of selection of auctioneer; Page 7 of 8

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/28/2013 1.6 at premises 7:30 am - 6:00 pm; am Surj, Dave J, Tom T for 1.5 hrs re status and direction; tt,tf S Sieber, OK'd Maynards; tt,tf (4x) Aaron Stewardson, Maynards; tt Wayne Jackson, tt Adam Prusse, RBA; emt J. Williams, CPA; review of status of jobs and equipment returns; issues on a large concrete sale now deferred to next week - cold weather issues and material required; 40 tonnes of cement in the silo; lots to sell; return calls to Ian Maxwell (interested in assets); Bob McDonald (CVRD waste mngnt); staff meeting with all; emf,t Larry Gwozd; issues in dealing with powder; am Gloria re GST reporting, accounting progress, payroll; all staff meeting to review status and direction, issues re which staff to retain for cement op's, equipment maintenance, accounting and clean up of records, buildings; analysis of James Peter invoicing and whether this is truly a lienable claim; draft PIPA consent letter for staff; am Dave Aichele re layoff, magnet; crusher related issues; am Jas re: billing work to be done, fuel handling, maintenance and security; 11/29/2013 1.0 at Johel premises 7:30-2:00pm; am Surj re Dike, a/r, small claims, stay of proceedings, operations shutdown; am John, rep for Euro funds; tf Bill of Austin Powder, tf,emf Rodrigue Boulay, tf Bob McDonald, CVRD re wood and ashpalt waste; tf Pat from USW; am Wayne Marriette; corresp with Tom Todeco re various; update of CCAA fees to G Belcourt; am D Johel, G Belcourt re terminations and retentions; empahsize office clean up and record storage issues; disc'ns w Wade re using up cement inventory; review of James Peter billing history and role on dike contract with D Johel, agree to settlement and get Surj to document settlement (receive proof of agreement); instruct re repairs to be effected and inspection renewals on equipment; distribute termination letters and staff discussions related thereto; emf internal staff with Delucchi vmial re RBA complaint; TOTAL 46.0 Page 8 of 8

RE: Johel Group Receivership - Johel Brothers Construction Corp. EXPENSES FOR THE PERIOD TO NOVEMBER 30, 2013 5% ON FEE AMOUNT FOR THIS PERIOD + below items Client Borden Ladner Gervais60004369 LLP Job Johel Group R - Johel C042 Brothers Construction Corp Show to date 12/4/2013 Search Results: * Project Exp Date Exp Amt Exp Desc Exp. Code Description Pallen, Richard 11/26/2013 200.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 27 DATED 2013-11-02 AIRFARE 11/26/2013 231.34 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 27 DATED 2013-11-02 HOTEL 11/26/2013 120.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 27 DATED 2013-11-02 DAILY MEALS 551.34 Fares Hotel /Accommodation Per Diems or Meals Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Construction Corp. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700094 Account number: 60135360 Invoice date: January 21, 2014 Payment requested by: January 22, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver for Johel Brothers Construction Corp. for the period to December 31, 2013, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 9,325.00 Disbursements 261.78 Total fees and disbursements 9,586.78 GST 479.34 Total due 10,066.12 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO DECEMBER 31, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 9.7 450 4,365.00 MANAGER MARSHALL, Patricia 0.2 350 70.00 MATSUDA, Lucas 5.6 350 1,960.00 SENIOR ASSOCIATE LINNEN, Blair 11.0 250 2,750.00 ADMINISTRATOR CHAHAL, Kirandeep 1.2 150 180.00 Total 27.7 9,325.00 TOTAL FEES 9,325.00 DISBURSEMENTS - Schedule 1.1 261.78 TOTAL FEES AND DISBURSEMENTS 9,586.78 GST 479.34 TOTAL AMOUNT DUE 10,066.12

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description MARSHALL PATRICIA 12/30/2013 0.2 Sign cheques. 0.2 MATSUDA LUCAS 12/2/2013 0.3 prepare schedule for calculation of use of BDC equipment and provide to BDC, RBC and ISCU for review, 12/3/2013 0.1 review calculation of vacation pay for lee Paterson 12/3/2013 0.3 view contents of imaged johel server, research file extensions and methods of retrieval, contact Jason Grimbeek for contact to have server imaged. 12/4/2013 0.5 review and approve disbursements, sign payroll cheques 12/4/2013 0.1 emf Jason Grimbeek re server imaging, emf/tt/tf Rob Wilson re server imaging and cost 12/5/2013 0.2 review and approve disbursements 12/5/2013 0.1 tt/tf Rob Wilson re imaging, finalize contract 12/10/2013 0.1 update asset list 12/11/2013 0.2 update asset list, payroll review 12/12/2013 0.1 review and approve disbursements, ppr search re cat security 12/13/2013 2.7 review and approve disbursements, tt/tf Alan Brown re Cat equipment in-out of auction and paver, 12/16/2013 0.3 meeting re allocation of time, update asset list for auction agreement, review weppa/payroll information 12/17/2013 0.3 review CWB loan schedule, review WEPP schedule 12/19/2013 0.3 prepare termination letter for Surj Johel, sign cheques CHAHAL KIRANDEEP 12/5/2013 0.6 Issue cheques 1.2 12/6/2013 0.2 Nov 2013 bank reconciliation 12/10/2013 0.2 Issue cheque 12/13/2013 0.2 Issue cheque LINNEN BLAIR 12/2/2013 0.4 Emf/emt numerous customers re: A/R letters; correspond with G. Belcourt re: same; process cheques received and forward same to G. Belcourt; respond to enquiry of OSB; receive GST returns for pre and post October periods and prepare letter to CRA re: same. 12/3/2013 0.8 Numerous emf/emt customers re: ARs and forwarding same to G. Belcourt and J. Sandhu; corresponding with Maynards and Faskens re: legal fees for GST return; Hours Charged 5.6 11.0 12/4/2013 1.8 Request for website update; emt J. Sandhu re: Living Stone; receive JBCC GST return; finalize letter to CRA re: same and fax pre-filing returns to CRA; prepare letters re: post returns and prepare cheque requisition; process cheques received and forward to G. Belcourt; respond to creditor enquiry of Imperial Welding re: Warren Gross AR; receive Hourly payroll for PPE Nov 30; prepare cheque requisitions; calculate CRA remittances, prepare letters and cheque requisitions; input vacation pay for payroll paid by Receiver and prepare cheque requisitions. 12/5/2013 0.3 Process cheques in Ascend; review S. Johel response re: Telus claim and request further information from S. Johel re: location of incident and other locate reports; respond to creditor enquiry of Austin Powder; provide direction to J. Sandhu re: Living Stone; emf/emt CVRD re: customer accounts; request for website update; fill out and send MSP forms for enrolment of Receiver accounts; consider immediate cancellation of same given terminations; process cheques received by Receiver and forward to G. Belcourt; prepare cheques for sending to Johel office; print cheque registers. 12/6/2013 0.2 Deliver cheques to Harbour Air; review Revenue GL for post-filing items and amend A/R collection worksheet for same; consider intercompany items and settling of same; request copy of PST GL; process cheques received and forward to G. Belcourt. 12/10/2013 0.2 Emf/emt Wells Fargo re: file update. 12/12/2013 1.4 Process payroll; issue cheques; prepare to send to Johel office; work on statement of R&D to December 11. 12/13/2013 1.0 Delivery to Harbour Air and arranging for alternative delivery; prepare summary of assets and priority claims. 12/16/2013 0.8 Finalize statement of R&D; process documents re: secured creditors and add to summary of assets and liabilities; request for website update re: Receiver's report. Page 1 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/17/2013 0.5 Work on employee BIA/WEPP claims. 12/18/2013 0.1 Work on WEPPA information. 12/19/2013 0.7 Work on WEPP source information; process payroll and issue cheques. 12/20/2013 0.6 Drop off cheques at Harbour Air; Prepare WEPP letters and mailing to employees with POC. 12/23/2013 0.2 WEPP mailing. 12/30/2013 2.0 Issue cheques; prepare and send via Harbour Air. PALLEN RICHARD 12/2/2013 0.5 emt Bob McDonald, CVRD; am internal staff to allocate tasks: interest in ICL pot'l sale to Maxwell; WEPPA compliance; explosives; emt Surj re ashpalt; tt Peter Rubine re CCAA order for sale of equipment, re GST, re RRSP contributions; tt Ian Humphries, Blakes re: PSA; emt Dave Johel re various; tt John Bohlen, MSPBC re continued coverage; emf,t Surj re dike Stat Dec'n; arrange payment of James Peter charges; follow up email to Dave on various issues; emf Davis with corresp re Raibmon; 12/3/2013 0.2 emf D Johel, emt,f John Karlsson; corresp with Gloria re: term'n letters, Palladian a/r; vacation pay; 2x emf S Seiber re lease of TD225 to Tuck Bros; emt Dave/Surj re relase of vehicle, tt Gord Tuck; emf,t Surj re moving the CAT 980; emf,tt Ian Humphries, Blakes, review draft PSA agreement and propose 1 edit; 2x tt, emt Dave Johel re performance and outstanding requests; tf Aaron Stewardson re: instructions to Wayne and helper, on the ground on Monday; Hours Charged 9.7 12/4/2013 0.4 emf Aaron Stewardson; tf,emt Rod Boulet (re explosives handling), get tip re independent dealer of explosives; review, discussion and emt,f Peter Rubin re disclosure of collective agreements within Invitation for Offers; corresp with S Johel, Wayne Marret re movement of equipment and repairs; instructions re WEPPA calculations; emf Tom Todesco re viewings and other matters; emf,tt Andrew Masse re en bloc sale process; emf,t Cory Hay on interest in Bandit Beast; 12/5/2013 0.7 emf Wayne re various repairs; emf Surj Johel re: small claims action against City of Duncan settlement conference and fwd to Aaron Robins; internal discussion re Jas settlement of Living Stone a/r; emf D Johel re acquisition of Hino from CVBPL, emf Gloria with CVBPL 2011 GL, consider same and save documents to file note; emf D Johel with docs re: ICL and save to file note; corr re acquisition of materials for cold concrete; edit Invitation for Offers and instruct re distribution and web posting; 12/6/2013 0.5 emf Gloria re Wolfco a/cs; imf P Vaartnou and S. Sieber confirming CWB terms; emf Will Roberts re foreclosure, file his materials; emt D Johel with outstanding items to deliver; corresp wi S Johel on dike status; Wayne Marriette re repairs; conf call with Aaron Stewardson, Danielle Toigo and K Jackson re structure of auction agreement and pot'l court order; emf D Johel re: ICL shares; emf,t Gloria re clearners; emf,t Gloria re Paul Watson boathouse work in 2010; emf,t Phillip Wong; 12/9/2013 0.4 emf Philip Wong, HSBC; emt,f,t Brad Archibald re Trail Crest listing; review Maynards proposal, emt Danielle and Aaron Stewardson w comments; tf Mike MacIntosh Maynards; corresp with "Surj re personal assets; produce Proof of Claim Property; concrete issues (pour now tomorrow); some machines moving - small dike clean up w slinger, truck loads of gravel, 5 loads of sand going tomorrow for Lake Cowichan RD; review explosives inventory and Austin Powder invoice; tt Jennifer Cockbill; emt Philip Wong re status of CLDC; tt Dave re Lhigh contact, a/r particulars, other o/s information; emf Danielle Toigo with further revised auction agreement and fwd to Peter Rubin for review and comment; emt Philip Wong with particulars of how other listing got in place; tt Alan Brown, draft email to other "PMSI" style interests; Page 2 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/10/2013 0.6 emf P Rubine with comments; edit auction agreement and emt Danielle Toigo with comments; emf,t Mike McIntosh; correspondence with Aaron Stewardson, Peter Rubin and Danielle Toigo on Agreement for Auction Services; corresp with Gloria Belcourt re further terminations; emf,t CDW consulting re work on reserves estimate; emf J Cockbill with Ryan Mortgage foreclosure order and fwd to D Johel and Brad Archibald; emf G Belcourt with WEPPA data; emf Tom Todesco re viewings; emf,t Doug Hyndran re: CRA 3rd party demand; fwd email to other key lenders to fwd copies to Receiver; emf Peter Vaartnour re: JBCL; tf Kathy Janzen re status; emf,t Jay Wolf re: other Tel Aviv brokers; receive, file and distribute BoM Order, request web posting of same; tf, emt Ian Maxwell re: mixers and ICL; emt Dave Johel re lack of performance on tasks assigned; draft Receiver's first report; instruct internal staff. Hours Charged 12/11/2013 0.7 corresp with Mike McIntosh re" agreement for auction services; re: revenue on non Johel equipment sold at site; re: missing equipment and M Siebold additions to list; follow up on missing equipment; emt Ronnie Doman re: CVBPL, sawmill, and Hino truck and general access to records; emf,t Jerry Doman re CVBPL; 2x emt CWB branches re access to view assets for client; emf,t Will Roberts re realtor recommendation; emf D Johel re $50k promissory note, fwd to internal staff with instructions; emf internal staff showing company in receivership 1 year prior to advance; corresp with Tom Todesco and internal staff re: getting our equipment list in shape and re: lost equipment; all issues resolved except LD583 a CAT 980G; corresp with Dale of Palladian and a/r payments; emf D Johel with ICL f/s; emf,t Dave re Austin Powder; review of Agreement for Auction services; emt,f Peter Rubin for advice on DIP paydown and consequences; drafting of report; advise P Rubin, Danielle Toigo on status of report; 12/12/2013 1.2 emt D Johel re debtor on $50k promissory note in receivership before loan made, look into director; correspondence with Daniele Toigo and Mike McIntosh re auction agreement: revenue sharing; missing LD583, contract terms, tiing and schedules; investigate Caterpillar claim to security on AR390, filed their financing statement in April 2013, after we had done our seardhes; emt RBC and counsel re finding and impact; advise P Rubin and amend our schedules; corressp with Peter Rubin re Caterpillar insists it does not have to account/remit; instruct Peter re same; emt/lt other PMSI interests; Austin Powder: emf,tt D Johel re personal demand; fwd email to internal staff and coach on negotiating a deal through Austin's counsel; emf Dave re boiler inspection; tt Dave Johel re expense report rejection, scope of authority, and a variety of matters; emf,t,tf Jerry Doman: lengthy conversation re CVLP issues (records access, Hino), joint ownership of property and encumbrance Dave put on waterfront family property; agreed on time frame and order to resolve issues; emf,tt Helen SevenOaks re form of order re auction agreement; emt Mike McIntosh to confirm NMG in view of corrections to Maynards incorrect additions, the review of our list and the assumption that CAT will withdraw its equipment; series of emails with Danielle re circulation of unredacted auction agreement to major lenders, timing and sundry issues; 12/13/2013 2.0 edit lt Wells Fargo, GMAC and Resmor; emf Mike McIntosh w his schedules and review same; tt re NMG adjustment proposed and need to agree on values of other PMSI interests; instruct internal staff re schedule corrections (AG617), edits and formatting; report drafting; review of draft order w Peter Rubin and Danielle Toigo; corresp re service list; emf,tt Steve Harty, arrange viewing of service list; tf same group re contracts with CVRD; tf Krystoff Trucking and unpaid invoice for early October services; get legal review of report by Peter; emt John Karlsson re Trail Crest; emf,t Murielle Graff VFS; emf internal staff re: corresp with Caterpillar and possible change of mind; emt Secured Lenders with auction agreement and proposed order; Page 3 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/16/2013 0.7 tf Peter Rubin; report, edit auction agreement; get redacted copy prepared; changes to R&D; edits to Financial Summary; review Century v. MNR; tf John Hall; tf another employee; tf Alpine re grinder offer 2x; report edits; conference with Gloria and Jas re outstanding issues, progress and challenges - wood/asphalt piles; record boxing; emt Peter Vaartnou; emt Doug Hyndman; determine which Pacific Scale Wells Fargo held security over and emt internal staff re same; emt,f Danielle to determine that redaction was sufficient; emf Aaron Stewardson re refurbishments required, review same and offer corrections to Aaron; review draft Notice of Application; complete report and send out to P Rubin and Helen Sevenoaks for distribution with NOA and draft order; Hours Charged 12/17/2013 0.2 sign hard copy reports; emf,t Jas Sandhu re pot'l dozer job; emf D Johel with offer; open offers; conf call with BDC and ISCU tp consider offers; emf D Johel with JIL sept 2012 bank statement, emt D Johel - not revealing, fwd to internal staff for bank support; emf Jas re: 3rd party property; emft Jas Sandhu re: wood and asphalt to be gound; emf D Johel with Proof of Claim property to many small items; emf S Johel with copy of final inspection notes on dike, instruct to get done asap; emf,t Will Roberts re priorities; emf,t Ilse Sarady, CVRD re asphalt contract; 4x emf Aaron Stewardson re refurbishment; emf Jack Webster; emf,t Danielle Toigo re J Webster concerns; 12/18/2013 0.7 emt, tf Aaron Stewardson re putting all equipment in (some subject to sale by Receiver) with full NMG restored; emt Jack Webster et al re status and direction; tt Danielle Toigo re amendments; review draft and seek further amendments; corresp re refurbishments; tf Peter Rubin re Alan Brown not making application; review Asphalt contract with CVRD and extensions; emt Ilse at CVRD; tt Jas Sandhu re: cement, dike, asphalt status, close down Dec 27; tt Wade re concrete work, ensure enough for slab pour, make some blocks but don't do 1/2 pour; tt Dave Johel re John Klassen, re: Surj; other matters; corresp with D Toigo to finalize auction agreement; distribute to secured creditor group for review/approval; 12/19/2013 0.5 corresp with Gloria re Palladian a/r; tf Peter Rubin re tomorrow's application and clarify some points; emt Surj Johel re Mining Inspection and seeking anything from MOE; emt Surj re stay of proceedings; corresp with Wayne and Maynards re getting repairs done and ordering; Auction agreement: dun secured creditors re: approval of agreement, receive positive responses from RBC, CWB, BDC; emf,t Danielle with execution copy; tf Ilse, CVRD; emf,t Brian Dinnison of CVRD affirming agreement on terms; emf internal staff re Telus dispute and emt Surj Johel re same; tt, 2X emt,tf Dave Johel with termination; tt Surj re termination effective Dec 31; 12/20/2013 0.4 emf t Wells Fargo (Ms. Lanteigne) re auction and general issues; prepare for and attend at Court; emf J Webster; tt, emt Wade Radcliffe re termination and status of ops; emt,f internal staff, emf,t Jas Sanduhu re assets of Westcoast and others who owe us money; emt Gloria Belcourt spelling out employment changes, supervision responsibilities and office tasks to be completed; review of WEPPA documents 2x and disc same with internal staff; tf,tt Butsy Sangha re interest in entire operation, disc assets, staff and last season; work on repairs and facilitating payments on repairs; tf,tt Tom Todesco; TOTAL 27.7 27.7 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR THE PERIOD TO DECEMBER 31, 2013 * Project Exp Date Exp Amt Exp Desc Exp. Code Description LINNEN BLAIR 10/31/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/6/2013 258.60 Hotel during stay November 4-6/2013. Hotel /Accommodation 11/6/2013 143.50 Per diem for Nov 4-6/2013. Full day reimbursement for Nov 4 Per Diems or Meals and Nov 5 ($60/per day). Partial day reimbursement for Nov 6 (breakfast $12 plus lunch $15). 11/7/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/14/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/22/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/29/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/6/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/20/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier MATSUDA LUCAS 10/30/2013 100.96 flight from Vancouver to Nanaimo for trip to Johel's office Fares 11/01 10/31/2013 264.42 cost to change locks at office and have spare keys cut Supplies - Office 11/1/2013 17.00 get spare keys to premises cut Supplies - Office 11/1/2013 100.96 flight from Nanimo to Vancouver 10/30 Fares 11/1/2013 221.40 rental car for trip to johel's office from oct 30 to nov 1, 2013. Car Rentals 11/1/2013 47.12 fuel for rental car Car Rentals 11/1/2013 232.75 hotel for 2 nights in Duncan, bc 10/30-11/01 Hotel /Accommodation 11/5/2013 10.35 payroll cheques to Nanaimo by Harbour Air Fares 12/13/2013 10.35 sending payroll cheques to Nanaimo for pickup Supplies - Office PALLEN RICHARD 12/20/2013 162.64 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 257.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 200.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 29 DATED 2013-12-02 AIRFARE 12/20/2013 34.73 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Client Entertainment NO 29 DATED 2013-12-02 BREAKFAST 12/20/2013 175.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 213.84 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 29 DATED 2013-12-02 HOTEL 12/20/2013 20.34 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 29 DATED 2013-12-02 CAR FUEL 12/20/2013 400.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 85.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 PER DIEM MEALS Per Diems or Meals 12/20/2013 87.55 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 CAR RENTAL 12/20/2013 25.35 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 28 DATED 2013-11-18 EXPENSES Car Rentals Car Rentals Total Expenses for the period 3,141.35 Expenses for each of the 12 Companies 261.78 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Construction Corp. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700264 Account number: 60135360 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: February 14, 2014 Payment requested by: February 15, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver for Johel Brothers Construction Corp. for the period to January 31, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 6,317.50 GST 315.88 Total due 6,633.38 Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JANUARY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 6.4 450 2,880.00 MANAGER MATSUDA, Lucas 1.6 350 560.00 SENIOR ASSOCIATE LINNEN, Blair 9.2 250 2,300.00 ADMINISTRATOR CHAHAL, Kirandeep 3.6 150 540.00 TECHNICIAN OR, Samantha 0.3 125 37.50 Total 21.1 6,317.50 TOTAL FEES 6,317.50 GST 315.88 TOTAL AMOUNT DUE 6,633.38

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description MATSUDA LUCAS 1/6/2014 0.4 emt/emf Jas re storage policy on all equipment and trucks, prepare PPSA 20-day notice form and data 1/7/2014 0.2 emt/emf Jas re fleet policy change, tt LMG Pringle re policy change, PPSA 20- day notice 1/9/2014 0.1 sign payroll cheques 1/16/2014 0.1 review and approve disbursements 1/22/2014 0.1 review and approve disbursements 1/23/2014 0.1 review and approve disbursements 1/24/2014 0.1 review and approve disbursements 1/27/2014 0.2 complete and sign vehicle transfer papers for Maynards auction 1/28/2014 0.1 termination letters as required, Hours Charged 1.6 1/29/2014 0.1 review and approve disbursements, payroll cheques to Harbour Air 1/30/2014 0.1 review and approve disbursements, sign payroll cheques, take to Harbour Air for transport, CHAHAL KIRANDEEP 1/8/2014 0.8 Issue cheque 3.6 1/9/2014 0.2 Issue cheque 1/13/2014 0.6 Issue cheques 1/14/2014 0.4 Issue cheques 1/16/2014 0.2 Dec 2013 bank reconciliation 1/20/2014 0.2 Issue cheque 1/29/2014 0.8 Issue cheques 1/31/2014 0.4 Post deposits OR SAMANTHA 1/8/2014 0.2 Create and format Receiver certificate. 0.3 1/20/2014 0.1 Assist with preparation of expenses summary. LINNEN BLAIR 1/2/2014 0.7 Process cheques; process hourly payroll; delivery to harbour air; respond to inquiry from employee re: WEPP and POC. 1/6/2014 0.2 Review revenue and GST payable; preparation for GST return. 1/7/2014 1.1 Review GST ITCs; file GST return; calculate wages for WCB filing; prepare WEPPA letter and POC for employee terminated Dec 31, 2013; prepare Receiver's certificate for $15,000 advance. 1/8/2014 1.2 Tct Sage re: software renewal; tcf/emf employees re: WEPP and POC. 1/9/2014 1.0 Prepare salary payroll cheques; emt. Sage re: renewal; calculate and prepare WCB payment. 1/10/2014 0.7 Emt. Sage; tcf. BFI. 1/13/2014 0.7 Internal discussion re: WEPP and severance claim; emt. H. Sevenoaks; prepare Q4 PST return. 1/14/2014 0.7 Prepare Receiver's Certificate and send to K. Janzen; review Lacroix outstanding annual filings and prepare cheque requisition; prepare GST remittance summary for Oct 30-31, 2013 and send to G. Belcourt; tcf. H. Sevenoaks re: WEPP severance issue and discuss internally. 1/15/2014 0.3 Enter TIF information for employees with submitted proof of claims; email re: same. 1/17/2014 0.1 Review notice of reassessment and agree to RT filing. 1/20/2014 0.6 Enter TIF information for employees with submitted proof of claims; email re: same; discuss internally WEPP disallowance re: management; reconcile General account to current. 1/21/2014 0.6 File to BRSP; update general account reconciliation; work on November intercompany transactions; prepare cheque requisitions/deposits re: same. 1/22/2014 0.7 Finalize November intercompany transactions and requisitions/deposits; work on December GST returns; prepare CRA remittances for employee withholdings; 1/31/2014 0.6 Prepare and file GST returns, payment at RBC; review of GL. PALLEN RICHARD 1/1/2014 0.3 emf,t Scheurmann, ISCU; 2x emf internal staff re employment 6.4 1/2/2014 0.7 8x em f Wayne Marriete, emt Mike McIntosh, emf,t Dave Johel re contract; 3x emf Jas Sandu re various; emf,t Sur Johel re: dike; emf,t internal staff re Draycor delays in slab pour and decide to cancel order; 9.2 Page 1 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/3/2014 0.7 emf,t Aaron Stewardson re presales;emf,t Tom Todesco re vehicle drop offs and other admin matters; emf,t Bernaise of Wells Fargo approving our Invitation for offers and auction for its collateral; 1/6/2014 0.6 emf W Marriette re repairs; emf,t W Mariette re security concern; emt,f internal staff re security; emf,t Tom Todesco re vehicle returns D&S Johel related matters; tf,tt, emt Micael Labrava of Sunbelt Network re availability of assets, package and timing; emf Dave Renard re dike holdback; emt internal staff re same, and developing strategy to get done; tf,tt Jerry Doman re meeting; emf,t internal staff re RBC taking over GMAC/Resmor liens; 1/7/2014 0.3 fwd Sunbelt queries with some answers to internal staff for response; corr with internal staff re ICBC fleet insurance; emf,t Aaron Stewardson after consulting with Peter Rubin on disclosures re sales/finance to new Johel entity; emf,t Michael Naprava; emf,t K Janzen, RBC re: Receiver's Certificate, fwd to internal staff; tf Dave Johel re vehicles, offer on Trailcrest property drafted and seeking meeting to review, equipment offer; emf,t internal staff re vehicles; emf J Webster, emf K Jackson re: presales and Maynard financing of Johel entity; emf,t internal staff re: demand on $50k advance; 1/8/2014 0.2 emf K Jackson, J Webster, tf,tt Stephanie Sieber, tf,tt Doug Hyndman all re: Maynard pre-sale; monitor correspondence with Sunbelt; monitor equipment repair issues with Wayne Marriette and Mike McIntosh; emf,t internal staff re 20 day notices (waived by court order), emf,t Tom Todesco re: new codes and status generally; 1/9/2014 0.4 tf,tt, emf,t Broker Michael Naprawa 4x re: scope of interest, re process, re asphalt contract, re mine inspection, re principal, re 'protection' from offer being shopped; re:approval process; am Dave Johel re info from Gloria, status of cleaning up office; status of his offers, re new players interested in core property; tt Aaron Stewardson re: Michael Naprawa; emt,f Peter Rubin re J Brown availability re: mid Feb 2014; maintenance corresp from Wayne M; tf,tt Jas Sandu re "visitors"; consider position re powered with internal staff; corresp re dike holdback resolution between internal staff and Renard; am Dave Johel and John Karlsson re Trail crest property and Paldi property; 1/10/2014 0.2 emf,t Dan Lazaro re pit materials; emf Wayne Maririette re repairs; emf G Belcourt re office clean up status; emf,t internal staff re secured creditor legal costs and account cut-off; tt Jerry Doman re meeting next week; tt Buncy Sangha,(Island Concrete) re interest level; update register of pot'l purchasers; instr internal staff re contacting others; tf Andrew Masse, BDC; tf Larry Gwozd re: interest in Trailcrest and Paldi lands; much crresp w Michael Naprawa re: various issues and thoughts on bundling a deal; emf,t Brad Archibald, Colliers re: pit property; 1/13/2014 0.4 prepare file notes for auction agreement and Dec 20 court order; tt Aaron Stewardson to consider enbloc offer for all equipment; disc re WEPPA and severance denied if termination is post receivership; emf,t Brad Archibald re property sale process; corresp with Michael Naprawa re: pot'l pond liability and regulation surrounding pond, get background info from Jas; emt Mike Scott, Terrace with info package, leave vm to confirm package sent; seek business license copies; emf,t Wayne Marriette confirming benefit coverage and clearing rumour of denied coverage; emf,t Tom Todesco re viewings; corresp with Aaron Stewardson re: competing pre sale positions, attitude and interest of pot'l purchaser; trip preparation and map out negotiation points Hours Charged Page 2 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/14/2014 0.4 emf Wayne advising D Johel instructed Tony to not move his tools; fwd same to Aaron and query status of earlier proposed sale of equipment - nothing other than finance received 10k deposit toward loan; Aaron would contact D Johel to tell him no deal and not to instruct staff; much corresp with Gloria regarding G.L completion issues, a/r dunning, office clean up, etc; emt Micheal Naprawa with businsess license; emf Mike McIntosh with draft brochure; emf Jas Sandhu with mines inspection reports; tf Dave Johel re other potential purchaser and scope; re his life insurance policy, re BMO position; tf,tt Peter Rubin re pot'l purchaser and position; complaint from union personal they weren't paid Boxing Day when office was; explain why; 1/15/2014 0.1 emf,t Larry Gwozd re Cherokee; review of current payroll hours, tt Jas re same - extra's in maintenance and repair; tt Aaron re DJ deal vs. big deal; tt Michael Naprawa; review payroll; tt, emf Jas Sandhu as to why hours were so high - shop maintenance work 1/16/2014 0.2 corresp with Michael Naprawa and employees while enroute; at Johel premises 12:30 to 6:30, am Dave Johel; 2x am Jas Sandhu, tour yard, touch base with employees; am Gloria and Cindy re boxing records, am Gloria re g/l's; emf Tom Todesco; am Michael Naprawa 3:30-5:30, without his principal, receive and reject initial offer of $6m for parcel one plus all equipment, continue discussions ; am Dave Johel re him getting his act together. 1/17/2014 0.3 @ JBBC offices 7:30 to 12:00; review aggregate sales reports with Holly and Gloria; emt Michael Naprawa with same; emt Jerry Doman to confirm info being provided and meeting today; tt M Naprawa (lvm) re sale of other equipment going to proceed unless they object); emt,tf Aaron Stewardson re completing sale to CID and finalizing auction brochure; emt internal staff re boxing records; text to/fr John Karlsson re: Trailside property; meeting with Jas and Holly re a/r collections; tour concrete building offices with Cindy; scope out paper recyclers; am Jerry and Ron Doman in Chemainus; 1/23/2014 0.3 corresp re stat Dec on dike; corresp re: site security; 3x emf,t Michael Naprawa re: information on structure and data; 3x tt,tf Michael re price levels and underlying issues for valuation re: Parcels 1, 2, and 3 as well as all the office furniture and equipment; 1/24/2014 0.3 prepare for call with Aaron re: price for all smalls and re discussion with Naprawa; tf Aaron re broker and knowledge of NJG; emf Naprawa stating Johel dieal not closed and offering to buy that too; emt Aaron/M Siebold re status and confirm it is done except for some transfer docs; lengthy conversation with Naprawa where we discussed his allocation of price. Will not go over $6.8 for Parcel 1 and all equipment; discussed valuation of Parcel 1 as agreed and remaining alue of equipment; invited to make offer; emt Aaron re status; emt Johel whether he will get his deposit in to us; 1/27/2014 0.5 2x emf,t tt Michael Naprawa re: data/software; do comparative analyses of offers; tt, emt, 2x tf Aaron Stewardsson re auction costsa if auction cancelled; 2x emf,t, tt M Naprava re data and info; tf, am Dave; provide DJ with 2 copies of his offer; emf,t internal staff re a/r; tt Peter Rubin with update as to status of offers and discussions with lenders; coresp re dike - Engineer wants an invoice matching their agreement; emf,t Tom Todesco regarding his role and continuation; emt Andrew Masse and Janine Scheurmann and their counsel with comparative analysis of offers; recap of progress to date and status; conference call re same; and tf Janine Scheurmann re rumour mill in Lake Cowichan; Hours Charged 1/28/2014 0.2 emf M Naprawa re closing taxes; research PTT, emt Naprawa with some ideas on allocation; emt D Johel; emt Gloria Belcourt re: CVBP logging particulars; emf,t Gloria Belcourt re progress on general ledgers, packing and general; review of legal bills of Blakes and emt Peter Rubin regarding same; Page 3 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/29/2014 0.2 2X emf,t Gloria; emt Ronnie and Gerry Doman re logging revenue and other docs; emt,f,t M Naprawa on status and general business issues re Johel: ie. Shut down, long term contracts; market, etc.; tf Aaron Stewarson re wiring funds and deal status; powder deal closed today; investigate background of John C Karlsson, held out to be agent for financing several matters in Cowichan Valley; Hours Charged 1/30/2014 0.1 emf Gloria Belcourt re: further detail on CVBPL; emt Gerry Doman re whether he wants to sell his interest or buy our interest; instr internal staff re pursuit of life policies and particulars now; lengthy call with Michael Naprawa re: whether this guys going ahead or not, rates him @ 50% now and likely he'll just go after Parcel 1 plus office/shop equip and Parcel 2; tt,tf Dave Johel re status of his financing; TOTAL 21.1 21.1 Page 4 of 4

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Construction Corp. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700421 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver for Johel Brothers Construction Corp. for the period to February 28, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: March 20, 2014 Payment requested by: March 21, 2014 Fees 4,452.50 Disbursements 244.16 Total fees and disbursements 4,696.66 GST 234.84 Total due 4,931.50 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO FEBRUARY 28, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 4.3 450 1,935.00 MANAGER MATSUDA, Lucas 0.4 350 140.00 SENIOR ASSOCIATE LINNEN, Blair 7.9 250 1,975.00 ADMINISTRATOR CHAHAL, Kirandeep 2.6 150 390.00 TECHNICIAN OR, Samantha 0.1 125 12.50 Total 15.3 4,452.50 TOTAL FEES 4,452.50 DISBURSEMENTS - Schedule 1.1 244.16 TOTAL FEES AND DISBURSEMENTS 4,696.66 GST 234.84 TOTAL AMOUNT DUE 4,931.50

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description Hours Charged MATSUDA LUCAS 2/3/2014 0.4 internal discussion re response to Lee Paterson re WEPP and severance pay, 0.4 CHAHAL KIRANDEEP 2/3/2014 0.2 Post deposit 2.6 2/4/2014 0.2 Issue cheque 2/5/2014 0.2 Post deposit 2/7/2014 0.2 Jan 2014 bank reconciliation 2/11/2014 1.0 Issue cheques; post deposit. 2/21/2014 0.2 Issue cheque 2/25/2014 0.6 Issue cheques OR SAMANTHA 2/26/2014 0.1 Draft court report. 0.1 LINNEN BLAIR 2/4/2014 0.2 Review of GL. 7.9 2/6/2014 0.6 Input information and provide employee with TIF form for WEPP claim. 2/11/2014 0.6 Send G. Belcourt GL export in excel; provide copies of invoices/remittances as requested; process requisitions for payroll. 2/12/2014 0.1 Prepare and take cheques to harbour air for delivery. 2/14/2014 0.2 Process request for Canada Post mail redirection. 2/17/2014 0.7 Review GL, summarize issues outstanding, consider accounts to pass to Wolfo or for adjustment. 2/19/2014 0.1 Scan and send January bank statement to G. Belcourt. 2/20/2014 0.6 Emf G. Belcourt, review CRA remittance and respond re: 2013 cutoff; emf G. Belcourt, review WCB payment, respond. 2/21/2014 0.3 File to BRSP. 2/24/2014 0.8 Prepare and file January GST return; settle January intercompany transactions. 2/25/2014 1.6 Enter TIF information and email employees with WEPP instructions; prepare cheque requisitions for payroll. 2/26/2014 0.2 Consider tasks to complete by remaining employees, prepare list, discuss internally, call to G. Belcourt re: same; arrange Harbour Air pickup in Nanaimo and deliver cheques to Vancouver harbour. 2/27/2014 0.6 File T4s and T4 summary to BRSP; internal review and discussion re: contracts to terminate; work on statement of R&D. 2/28/2014 1.3 Tct/tcf and lengthy discussion with Brenda of Nanaimo Human Resource re: complaint received re: WEPP/severance claim, prepare summary of call and email internally; filing to BRSP. PALLEN RICHARD 2/3/2014 0.1 3x emf,t Jerry Doman, emf,t Ronnie Doman all re: CVBPL; sign cheques; tf, emt eter Rubin re allocation of legal fees, emt Michael Neprawa; review and comment on Lee Paterson email; 2/4/2014 0.1 tt Carrie re records progress, ff RBC confirming funds transfer; tt Gloria re g/ls, T4's, other, am internal staff re Satgur and efforts to frustrate collection; emf Maynards with DIP interest invoice; create file note for same; am internal staff re Ian Maxwell and Independent Concrete; tf Ian Maxwell re availability of cement mixers; tf Jas re industrial site; tt Jas Sandhu re: recycling mat'l status and staying on top of it; emf,t Bernise of Wells Fargo re status; emt Michael Naprawa on status; tt Dave Johel re $; emf,t Andrew Masse; 2/5/2014 0.3 a/.r - correspondence with Wolfco and internal staff re Satgur; review of ICL offer and recent f/s, look at satellite view of operation, non arms' length transactions, need for affidavit and how to then approach Maxwell re interest; disc with internal staff re update of G/Ls and finalization of their accounting, say to Dec 31 or Jan 31; tf, emt Aaron Stewardson re Maxwell offer on mixers and that I told him I doubted you would pre sell in view of extent of interest; offer is 59% > OLV!; advised Aaron to seek CWB approval; review schedule of repair labour/materials to be charged to Maynards, instruct on adding more detail; emf Michael Naprawa - no contact with his client; 4.3 Page 1 of 3

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/6/2014 0.3 tt, emt,tf Dave Johel re need to vacate recycling contracts; tt Jas Sandhu re recycling and proposed time frame; tt, 2X emf Gloria re g/ls and trying to update to Dec 31; emt,t Ilse Saraday of CVRD re proposed cut-off date and clean up issues; review of updated a/r, re sort data and highlight issues to be addressed and am internal staff re same; review of refurbishment expenses due from Maynards, emt Aaron Stewardson re same; emf,t Jay Scott re concrete forms owned by 3rd party; confer with internal staff re ICL offer and Remax interest; create file note and analyze known issues regarding Countrywide Village Realty Ltd; emf Jas Sandhu re 3rd party material on site; emf,t internal staff re Satgur a/r; 2/11/2014 0.2 emf Ilse re CVRD and recycling facility closure; tf Aaron Stewardson re activity of the Beast and related equipment; tf D. Johel re whether he will get funds in hand, CVRD contracts disclaimed as of 14/2; equipment sales to date, auction prep incl removal of all personal items, consider position and approach re realizing ICL interests and timing; instr internal staff on records, g/l's, records to Butler vs office; emf Jay Scott Maynards; 2/12/2014 0.2 review and endorse many cheques; emf,t J Doman re CVBPL; tf Peter Rubin re my comments on Blakes accounts; review of real estate portfolio for anything 'unattended'; review of real estate portfolio for any titles under our control that were not being attended to; tt Dave Johel re: progress, computer purchase Maynards presale of trailer TR819; progress on a/r; 2/13/2014 0.3 create filenote re jointly owned property; tt Gloria Belcourt re: electronic copies of g/l's, Meagre Creek/CVBPL/505 requirements amd T4 status amd documentation; tt Jas re program for final deliveries, grind, truck and mix and clean up of equipment back in yard and gate to north pit; a/r issues re City of Duncan - disc w Jas then internal staff; tf Aaron Stewardson update; tf Dave Johel - Jay Soctt advising him I said not to sell office f&e to him - untrue; emf,t Jay Scott re: LD565 erroneously advertised by Maynards; emf,t Aaron, tt Jas re gravel movements and return of equipment to yard post clean up of processed recycling; follow up on CVRD h/b cheque, redirection of mail, other a/r collections; 2x emf,emt Jerry Doman re banking authorities, billing to Rogers and Hino truck; create file notes for equipment presales; 2x emf,t Jerry Doman re CVBPL future; 2/17/2014 0.3 emf,tt Tom Todesco; tt Jas re status of North Pit and clean up; corresp re getting dike holdback released from joint account; review of Maynards presale list; emt Jay re exceptions noted; 2x emf G Beclcourt with particulars re: 505396 BC Ltc tax billing and accounting and lease copy; emt,f Jerry Doman re same; emf Peter Rubin with substantive defense by Satgur regarding debt; review same and forward with comment to Saul Rubin, Wolfco and Jas Sandhu/Dave Johel of Johel group; prepare file note to collect all docs re: security held by CVRD for recycling closure/performance; follow up on status of tasks; ef,tt Jay Scott re "Hentry of Columbia Fuels (aka Harry of Coast Environmental) being threatening; tt Dave Johel re: Satgur a/r issue, re: f&e; re: financing for his offer, etc; emt Maynards to confirm f&e sale; start drafting letter to CVRD for return of security; Hours Charged 2/18/2014 0.4 emf internal staff with queries on nature and status of various investments, security deposits and prepaids; review and comment thereon; emf Saul Rubin, Wolfco; tf,tt Craig Beveridge, counsel for Jerry Doman re pulling Hino from auction or setting proceeds aside; at Johel premises 2:30 to 6:30: meetings with Maynards people, Jas, tour yard, speak with employees; tf,tt Al Horseman interested in office/main shop, etc and invited him to make offer; am D Johel and receive offer, push for deposit, wire/draft or? at least bank conf'n it was on its way; emt secured lenders and counsel re same; Page 2 of 3

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/19/2014 1.1 '@ Johel Group site 7:30 am to 1:00 pm; try to confirm whether D Johel money arrived - it did not, instr Mike MacIntosh @ 8:30 am to proceed with auction of all items; am D Johel re same; am Tom Todesco; review auction set up, monitor Coast Env rep (Harry); 2x emf J Webster; 2x emf,t Kibben Jackson; tf Andrew Masse; emf,t Stephanie Sieber; am various buyers; am Donato of Indep Concrete; emt all secured parties with status of auction; @ tf,tt Helen Sevenoaks, conference with Peter Rubin re document for offers, incl contract terms, for sale of ICL interests; update from Maynards regarding sale; 2/20/2014 0.2 review preliminary auction results; analysis of patterns and 3 bidders likely to be Johel nominees; 3x emt,f Mike McIntosh/Aaron Stewardson; report out results to secured lenders; calls with several secured creditors; review draft invitation for offers and draft PSA re ICL shares, edit in track changes and fwd to internal staff with comments on closing schedule, construction, confirmation and deposit; internal meetings re following up on receivables, life insurance, mail redirection, allocation questions; emf,t Brian Archibald re status pf ;amds; tf Larry Gwozd re Cherokee Lands 2/24/2014 0.2 emf,t Jack Webster on status; emf,t Brad Archibald re listings; emf Helen Seven Oaks re documents for sale of Independent Concrete interest; emf,t Mike McIntosh with party interested in Core property; emt Construction Equipment Supermarket, Winnipeg with Sale package; update list of real estate holdings, emt,tt Brad Archibald re listing CVPL and Paldi properties with joint owners, Brad has client interested in PID 009 994 645 with office buildings and on the South Shore properties; 2x emf Maynards re one party needs BDC to provide a discharge; 2/25/2014 0.2 f/u with internal staff re life ins and records inventories; am internal staff re WEPPA problem (late TIFF's no extension from Service Canada); corresp with Brian Archibald; receive and review offer from Pro Cut Lumber, investigate who was owner; confirm owner/president with Brad Archibald; challenge terms with Brad, they are workable; emt ISCU Jannine Scheurmann and counsel with offer and commentary; 2/26/2014 0.2 consider disclosures to date on life insurance; coach internal staff on alternatives for realization; disc'n with internal staff and K Janze, RBC re cash collateral held for CVRD l/c; discns with internal staff and Gloria re fwd tasks and time frames for completion - out by March 7; tt Ilse Saraday, CVRD; Hours Charged 2/27/2014 0.2 review Maynards accounting; prepare comparative anlaysis, identify 3 issues, emt Aaron Stewardson re same; receive and review corrected Maynards accounting; consider liquidation options for life insurance and instruct internal staff; tf Andrew Masse re discharge of PPR security to accommodate a purchaser's financier; TOTAL 15.3 15.3 Page 3 of 3

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO FEBRUARY 28, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description PALLEN RICHARD 2/24/2014 101.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 RENTAL CAR 2/24/2014 121.08 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 33 DATED 2014-02-03 HOTEL 2/24/2014 180.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 33 DATED 2014-02-03 AIRFARE 2/24/2014 38.52 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 FUEL 2/24/2014 84.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 33 DATED 2014-02-03 MEALS LINNEN BLAIR 12/30/2013 10.35 Harbour Air delivery of cheques. Postage/Courier 1/2/2014 10.35 Harbour Air delivery of cheques. Postage/Courier 2/12/2014 11.36 Harbour Air delivery of cheques. Postage/Courier 2/13/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 2,100.60 Canada Post mail forwarding Postage/Courier 2/17/2014 8.99 Parking - working late Car Parking MATSUDA LUCAS 1/29/2014 10.35 Courier payroll cheques to Nanaimo for delivery to Johel Postage/Courier Office Total Expenses for the period 2,929.90 Expenses for each of the 12 Companies 244.16 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Construction Corp. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700583 Account number: 60135360 Invoice date: April 16, 2014 Payment requested by: April 17, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver for Johel Brothers Construction Corp. for the period to March 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 7,285.00 Disbursements 33.74 Total fees and disbursements 7,318.74 GST 365.94 Total due 7,684.68 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO MARCH 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 7.5 450 3,375.00 SENIOR ASSOCIATE LINNEN, Blair 14.0 250 3,500.00 ADMINISTRATOR CHAHAL, Kirandeep 2.4 150 360.00 TECHNICIAN CIMMERS, Celeste 0.2 125 25.00 OR, Samantha 0.2 125 25.00 Total 24.3 7,285.00 TOTAL FEES 7,285.00 DISBURSEMENTS - Schedule 1.1 33.74 TOTAL FEES AND DISBURSEMENTS 7,318.74 GST 365.94 TOTAL AMOUNT DUE 7,684.68

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description CHAHAL KIRANDEEP 3/3/2014 1.0 Issue cheques 2.4 3/11/2014 0.2 Post deposit 3/12/2014 0.6 Issue cheques 3/25/2014 0.4 Feb 2014 bank reconciliation; issue cheque. Hours Charged 3/27/2014 0.2 Post deposit OR SAMANTHA 3/13/2014 0.1 Format Johel Waterfall spreadsheet. 0.2 3/25/2014 0.1 Assist with formatting Johel waterfall analysis spreadsheet. LINNEN BLAIR 3/3/2014 1.2 Work on statement of R&D; process final payroll; calculate payroll remittance; prepare request to close RP0001 account. 3/4/2014 0.6 Work on revisions to R&D; work on updating Maynards refurbishment costs. 3/6/2014 0.7 Work on detail auction proceeds report; make revisions to R&D. 3/7/2014 0.5 Finalize summary and detail auction proceeds reports; make final revisions to R&D; prepare summary of assets and liabilities. 3/10/2014 1.0 Review, record, and file statements received from Receiver General, Minister of Finance, WEPP etc.; finalize Maynards refurbishment charges; prepare February GST returns; prepare and file 2014 T4 Summary. 3/12/2014 0.5 Work on waterfall analysis. 3/13/2014 0.6 Work on waterfall analysis; update secured creditor debt balances. 3/14/2014 0.4 Tcf Minister of Justice counsel re: severance claim by former employee; attend on creditor call and update waterfall for GST trust/unsecured claim. 3/17/2014 1.0 Prepare WEPP letters/pocs for terminated employees. 3/18/2014 0.7 Work on secured creditor claims and waterfall analysis; file February GST return. 14.0 3/19/2014 0.5 Work on secured creditor claims and waterfall analysis. 3/20/2014 0.6 Settle February and March intercompany transactions; work on secured creditor claims and waterfall analysis. 3/21/2014 0.5 Prepare Statement of R&D as at March 15th. 3/24/2014 0.8 Working on waterfall for Receivers report. 3/25/2014 0.8 Working on waterfall for Receivers report; working on A/R. 3/26/2014 0.9 Working on secured creditor updates for waterfall analysis. 3/27/2014 0.3 Working on Receivers report. 3/28/2014 1.6 Work on CRA Payroll Discrepancy request. 3/31/2014 0.8 Work on payroll discrepancy notice; review GST account; lengthy discussion with CRA; update waterfall for statements received. PALLEN RICHARD 3/3/2014 0.1 2x emf,t internal staff re Ministry of Labour; tf, tt Brenda Sillito, MoL re unpaid wages; tf Ilse Saraday, CVRD re vacating licensed recycling site and release of deposit, they will inspect and advise; emf,t Brad Archibald re office offer and interest in cell tower site; 3/4/2014 0.4 tf Jas Sandhu re termination, re gas, re brothers' interest in real estate; tt, emt Aaron Stewardson re accounting and D Johel; tt,lt Keith Nelson, re acquiring shares of Countrywide Village Realty; start drafting report; emt, tt Janinne Scheurmann, ISCU; tf Stephanie Sieber; 2x emf,t Brad Archibald re counter to his clients' offer on office property; review draft R&D and propose changes; tt P Rubin re: propose disclosure to secured parties this week (auction results,k R&D, updated balance sheets), offer alternative thoughts on priorities and allocation methods; re relative priorities of wages, get, pst, CCAA charges; re: Indep. Concrete status; re: CVBPL and advise re key man life policies; tf D Johel; looking at ins policies with broker in am, understands deadline; 7.5 3/5/2014 0.2 tf,tt Brad Archibald re main office property; will be making a decision soon; emf,t Jeffrey Visser, tf Aaron Stewardson re inadequacies in list; refer to initial lists used to consummate auction agreement; prepare current summary of lands and status; report drafting; Page 1 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/6/2014 1.0 review of Maynards accounting (Visser email of March 5, 4:00 pm) - identify and begin correcting issues: sold lots not paid for excluded; allocation of purchase price on bulk sales and CIDA sale not performed; missing items; included other consignors sales; pre-auction sales not integrated; lack of ownership and first charge creditor data; work on correcting; later instruct internal staff to continue, several calls and emt Geoffrey Visser re issues; 2x emf P Rubin re ICL interest; emf Jas Sandu re gas charges; emt Will Roberts re: ICL and seek approval of sale; emf Will and correct that BoM not in first place on Cowichan Lake Concrete; send same emt RBC, CWB and ISCU; emf Brad Archibald with counter offer of office property and some valuation points; consider same and fwd counter to ISCU with comment; emt Brad Archibald re counter and re his listing proposals; tf Peter Rubin and Joan (corp lawyer) re: governance issues/force liquidation of CVBPL; corresp with internal staff on site re various issues; emf,t Brad Archibald, tt Aaron Stewardson re his client 's asset removal deadline; emf,t Jerry Doman re CVBPL and status; Hours Charged 3/7/2014 0.5 2x emf Geoff Visser, Maynards; Review of auction results and compliation of estimated balance sheets, R&D, emt stakeholders; consider options and questions for discussion; tf Brad Archibald re offer; emf,t Peter Vaartnou; tf Aaron Stewardson re reselling items purchased by bidder 612; 3/10/2014 1.0 review refurbishment costs and forward to Maynards; start developing waterfall for payment of CCAA priorities, BIA priorities and then to lenders - specific and general interests; 2x emt,f Janine Scheurmann, ISCU re conference call and re counter offer: party now up to $1 million; 3/11/2014 0.6 emt,f Andrew Masse; emf,t Kibben Jackson re legal fees on DIP to ensure auction related fees excluded; emt Alan Brown re Caterpillar accounting; 3x emf,t Jannine Scheurmann, ISCU; complete first version of waterfall of security interests, re-review PPR searches; emt parties with rescheduled conference call; emf,t Jack Webster re same; 2x emf,t Brad Archibald re his clients offer of $1M; get instructions from ISCU to counter at $1.1 M; emf Jay Scott re absence of Tom Todesco; emt Tom and copies to all; several emails from Tom Todesco; confirm Kaatza can leave scale/table there while we are dealing on the building; emf,t J Webster re his counter for conf time; emf Jack Webster with his clients concurrence to icl deal; corresp re rekeying lock to North Pit; emf,t Helen Sevenoaks re ICL deal; tt, emt Peter Rubin to go over draft waterfall; 3/12/2014 0.4 tf Russ Kowaski, San Juan Quarries re: North Pit; emf,t Brad Archibald, Colliers re North Rd offer @ $1.05 M; emt J Scheurmann, ISCU re new counter and comment; 3x emt,f Brad Archibald re unacceptable/unnecessary conditions and warranties and fixes thereof; conference with Peter Rubin re waterfall document and issues highlighted by it (.9); 2x emf,t Ken Rowley, CWB; corresp with internal staff and lenders re updated summaries on amounts; go over revisions to waterfall with internal staff; emf Jannine Scheurmann with instruction to pursue deal on property at $1.05M, tt, emt Brad Armstrong re same; 3x emf,t Tom Todesco re site security; 3/13/2014 0.4 emt,f Brad Archibald re office property; edit PSA and fwd to Peter Rubin for comment; tf D Johel re bug out orders, allocations, failure to pay for bid (Karlsson), insurance policies; emf J Group re notice of discontinuation; tf Peter Vaartnou for RBC and comments on receiverships and waterfall analysis; emt,f Tom Todesco re property records; emf,t Jerry Doman re CVBPL property listing proposal and my comments; emt,f Jerry Doman re likelihood of call on D Johel mtg on jointly owned family property; corresp with P Rubin/H Sevenoaks re: PSA; incorporate edits into track changes doc and emt Brad Archibald; emf,t D Hatter, circulate corrected waterfall displaying other debts not reversed by bankruptcy; emf,t D Johel re removal of remaining items; emf Neva Beckie re DoJ position and fwd to Peter Rubin; emf,t Jay Scott of Maynards re Maynards removing their people from site but still goods to be dealt with and how; Page 2 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/14/2014 0.2 prepare for and chair conference call with all parties to review waterfall and various issues; tt Peter Robin post call to debrief; tf,tt 4x texts from Russ of San Juan quarries re asphalt dumped over hill and seepage on top; tf, emt Russ with form of offer/agreement; emf,t Blaire re gravel sales; emf Brad Archibald with executed offer, in revised form, on 8800 North Shore road, review same and emt Brad Archibald; emf Alan Brown that CAT did not take possession of collateral; check auction list; emt,f Maynards that equipment still in yard; emt Alan Brown re same; 3/17/2014 0.3 review, execute and distribute Pro Cut Lumber PSA on main building; review and, where appropriate, execute annual resolutions/reports; review Maynards auction final list and query same; file and review pictures on North Pitt asphalt waste; emt,tf Dave Johel re same; tf,tt AG office re unpaid wages - they will do nothing; tf, emt Brian Greet, counsel for Armtec; corr with Brian Archibald re access to premises and building records; emf,t Pat Bion for ISCU; am Andrew Masse and Doug Hyndman re issues: rent of equipment, replacement charge; allocations, value of their unsecured claim, service of foreclosure docs; nature on inter loan guarantees and security; emf Tom Todesco, emt Tom and Jay Scott re concrete plant removal and insurance of persons removing; Hours Charged 3/18/2014 0.2 emf D Johel, fwd to internal staff re IEL dissolution proceeding; emf,t Aaron re pagment of auction proceeds; emf D Hydman rwith foreclosure docs, fwd same to Helen Sevenoaks and tt Helen; emf,t internal staff re Wolfco settlement idea; disc with internal staff re correspondence with challenged individual Karim Lakhani; emt,tf Jerry Doman re CVBPL and jointly owned property; instr'n to internal staff re payment to BDC of debt as negiated by secured lenders; emf,t Tom Todesco re CAT access to pick up equipment; review and execute cheques; 3/19/2014 0.2 emt Dave Johel, tf Jas re North Pit asphalt; file emails for past 3 months (1.0), emf Tom Todesco re building records @ place; emf,t Brad Archibald re ability to remove and instr Tom to get an inventory thereof; emf McMillan with Ryan Mortgage balances per foreclosure order;, fwd to internal staff; emf Jenny Johel with recent ISCU demands, fwd to internal staff ; 3/20/2014 0.3 drafting of next Court report; tf Aaron Stewardson re his concerns re proposed recompensation of Receiver expenses; summarize concerns re materials for further review, agree on Labour adjustment; tf 2x Bill of McNut Enterprises re North Pit and core properties; tt Peter Rubin re CRA non deemed trust priority and enforceability of default rate in DIP agreement; 3X emf,t Archibald re septic tank for office on neighboring property; 3/24/2014 0.4 4x emf,t Tom Todesco re site issues; emf,t Donato with executed ICL shareholder resolution; emf,t Jerry Doman re 505 property and CVBPL interests; report drafting re allocation of CCAA charges: increase in a/r, uses of cash, report drafting; review of updated R&D and waterfall; finalize invoice to Maynards and emt Aaron Stewardson; tf Dave Johel (2x) re radio licenses; 2x tf Peter Rubin re: DIP default interest and re CRA position; emfkt Helen Seven Oaks re ICL sale; emf,tf Brad Archibald re 8800 North Shore Rd 3/25/2014 0.4 tf Peter Rubin re 3rd party demands; emf Aaron Stewardson re payment of reimbursement of Receiver's expenses; review and schedule all 3rd party demands re payroll accounts; query whether post interest is secured; review and reallocation in waterfall model re updated payout figures and CRA data; tf, emf Brad Archibald re 8800 North Shore Rd and negotiate potential fixes; emf Brad with estimated size of easement/subdivision; emt Jannine Scheurmann, ISCU with problem and proposed solution; emt Johel service list with proposed way forward; R&D and Waterfall as at March 15; meeting invite to group for conf call; 3/26/2014 0.2 emf H Sevenoaks; review amendment, execute, fwd to Donato for execution and circulate; emf,t J Cockbill; work on report and assembly of appendices; review of latest iteratin of allocations; emf,t Tom Todesco re current status of various events; Page 3 of 4

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/27/2014 0.6 prepare for and chair lender conference call 2.5; complete draft of report; deal with reclass of IEL a/r on schedules and other small issues; corresp with Jack Webster re DiP default rate and his unbilled wip; 2x emf,t D Hyndman re service issues; tf,2x emf S Sieber re: various issues and re: 8800 North Shore Rd;; emt,f Brad Archibald re 8800 North Shore Rd decision and process to get addendum together; tf D Johel re CIDA proposed offer on 3 properties, advised no credit - send full purchase price with offer to be held in trust pending court approval/vesting order; emf,t Kevin French, RBC re various; emf D Hyndman re dip default rate clause in comeback order, emt.tf Bill Kaplan re same; Hours Charged 3/28/2014 0.1 corresp with Peter Rubin and Bill Kaplan re report edits and whether CRA priority reinstated if CCAA proceedings "terminated"; review SCC decision on Ted LeRoy; emf,t Brad Archibald re North Shore Rd; tf Russ, San Juan Quarries re North Pit; CIMMERS CELESTE 3/28/2014 0.2 Finalize Court Report and send to print 0.2 TOTAL 24.3 24.3 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO MARCH 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description System Administrator - CA 4/9/2014 115.68 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 HOTEL 4/9/2014 61.92 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 PER DIEMS 4/9/2014 23.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 FUEL FOR RENTAL CAR 4/9/2014 53.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 CAR RENTAL 4/9/2014 150.48 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 AIRFARE Total Expenses for ther period 404.88 Hotel /Accommodation Per Diems or Meals Car Rentals Car Rentals Fares Expenses for each of the 12 companies 33.74 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Construction Corp. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700797 Account number: 60135360 Invoice date: May 22, 2014 Payment requested by: May 23, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Construction Corp. for the period to April 30, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 5,190.00 Disbursements 28.16 Total fees and disbursements 5,218.16 GST 260.91 Total due 5,479.07 * Please Note change to the remittance information below. New bank accounts and new address. CAD Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO APRIL 30, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 3.8 450 1,710.00 SENIOR ASSOCIATE LINNEN, Blair 11.5 250 2,875.00 ADMINISTRATOR CHAHAL, Kirandeep 3.7 150 555.00 TECHNICIAN CIMMERS, Celeste 0.2 125 25.00 OR, Samantha 0.2 125 25.00 Total 19.4 5,190.00 TOTAL FEES 5,190.00 DISBURSEMENTS - Schedule 1.1 28.16 TOTAL FEES AND DISBURSEMENTS 5,218.16 GST 260.91 TOTAL AMOUNT DUE 5,479.07

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description CHAHAL KIRANDEEP 4/2/2014 0.2 Issue cheque 3.7 4/14/2014 0.2 March 2014 bank reconciliation 4/16/2014 0.2 Post auto-debit payment. 4/22/2014 0.7 Work on bankruptcy documents in Ascend. 4/23/2014 0.9 Work on bankruptcy documents in Ascend. 4/24/2014 1.1 Work on bankruptcy documents in Ascend; e-file documents with OSB; Email to Jason, OSB regarding 6 bankruptcies e-filed. 4/28/2014 0.2 Issue cheque Hours Charged 4/30/2014 0.2 Issue cheque OR SAMANTHA 4/10/2014 0.1 Assist with supplemental report to court report - waterfall/summary appendices 0.2 4/14/2014 0.1 Assist with editing/finalizing Court report LINNEN BLAIR 4/1/2014 0.7 Work on WCB Q1 return; update waterfall for statements received. 11.5 4/2/2014 0.8 Update waterfall for statements received; enter TIF information for WEPP and email to employees; work on GST issues and lengthy discussion with CRA. 4/3/2014 0.1 Complete Q1 WCB return and request cheque. 4/4/2014 0.2 Reconcile cash at December 31st in financial statement preparation. 4/7/2014 0.5 Amend G. Belcourt TIF form and resend. 4/9/2014 0.4 Prepare the Q1 PST information and pass internally for filing. 4/10/2014 0.5 Working on report, schedule and appendices, updates as necessary; meeting with P. Rubin (Blakes) re: same. 4/11/2014 0.9 Lengthy discussion re: status of RT0001 refund; preparing appendix for report and revisions re: same. 4/17/2014 0.1 Pay DIP and Admin CCAA charges; request for website update. 4/21/2014 1.7 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/22/2014 1.7 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/23/2014 1.4 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/24/2014 1.5 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/25/2014 0.5 Work on distribution. 4/28/2014 0.3 Filing Bankruptcy documents to BRSP. 4/30/2014 0.2 File March GST return. PALLEN RICHARD 4/7/2014 0.2 tt,tf Peter Rubin re status of court application, approval of CCAA fees, ; whether we might get sale of North Shore in same application; emf Jay Scott re info on one piece of equipment; emf,t Dave Johel re property purchase; emf,t Dan Marchall OSB; emf Neva Beckie re lack of cash in IEL and issues therein; correspondence re dike holdbacks and terms thereof; emf,t internal staff re dike work; 4/8/2014 0.2 tt David McNeil re potential bankruptcy of companies and letter required; tt Stephanie Sieber for ISCU re: priority issue with BDC; tf,tt Andre Masse, BDC re priority issue with ISCU; review of remaining a/r and accounts to refer to Wolfco with internal staff; 4/9/2014 0.2 compile schedule of potential bankruptcy inversion, interested creditor, assets available to unsecured creditors and summary of issues; email same to Peter Rubin with list of issues for discussion; am Aaron of Wolfco Bailiff re a/r status and refer new accounts; review BDC/ISCU priority agreement; tt (vm) Sieber to correct that the priority agreement did not affect a/r and inventory; emt P Rubin re priority agreement; 4/10/2014 0.6 emf,,emt Tom Todesco re particulars by entity re potential bankruptcies, creditor lists and answer all his queries; emf,t Donato Petriello re ICL audit conf'n; am Peter Rubin to review issues and need for supplemental report; issues re access to 8800 North Shore Road; emt all parties re forthcoming Supplemental Report and request for instructions on bankruptcy; tt S Sieber, A Masse, and Will Roberts re instructions on bankrupting entities; draft Supplemental Report; tf Alan Brown re Caterpillar; corresp with Tom Todesco re site issues; tf Helen SeverOaks re flow of applications, term. of CCAA, continue receiverships, bankrupt co's; stay some of the bankruptcy administrative proceedings til Receiver pays over assets or discharges; 3.8 Page 1 of 2

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description 4/11/2014 0.3 tf Rhea, BoM with instruction to bankrupt, error on p.1 of waterfall; tf Doug Hyndman, for BDC re: CSL; 2x emt Verbrugge re presenting BLG accounts in report; complete draft of supplemental report and emt counsel for review; 4/14/2014 0.2 tt, emf Peter Rubin re comments on draft report and court times available; emf Helen Sevenoaks with comments, incorporate comments into report and finalize; receive and review Notice of Application and draft Order; 4/15/2014 0.3 emf,t Peter Rubin, emf,t Kibben Jackson re dip loan; har copy reports to Blakes; correspondence with creditors and counsel re application; tf, am Jerry Doman re CVBPL and jointly owned property; tf, emt Jas re dike works and arrange a date to inspect with engineer; emf,t Brad Archibald re enviro issue; emf Maynards and update DIP loan to April 17; 4/16/2014 0.3 tf Dave Johel 2x re: finance together, wants core properties within JBC and 505 and title to stay in their names, review of report and motion mat'l; conference with Stephanie Sieber and Doug Hyndman re source of remaining CSL funds; conferences with P Rubin re: GST priority and tomorrow's application; corresp with Brad Archibald, Helen Oaks, Janine Scheurmann and S Sieber re amendment to extend, approved for 2 weeks; emf Jas, emt Dave Renard re inspecting dike for deficiency work; emf,t Ronnie Doman re CVBPL; ; 4/17/2014 0.2 prepare for and attend in Court with Peter Rubin; execute and distribute Amendment #3 on 8800 North Shore; corresp with Surj and David Renaud re dike; tf realtors Brian Hibberd and Stuart Garneau re 116 acre aggregate site; repay DIP; repay Admin charge; emt Dave McNeill re bankrupting Cougar Crushing & Screening; correspondence with lenders and counsel after circulation of order; ff McNutt Enterprises with offer on 116 acre parcel, emt Jenta of McNutt to acknowledge receipt; emf,t Dave McNeil re CVContracting; emt Jannine Scheurmann, ISCU re: offer on 38 acres; 4/21/2014 0.2 review and approve Hayes McNeill invoices (54 pages); review status of various matters, tt Dave Johel re many things and confirm with emt Dave Johel; file emails and documents received over past 2 weeks; 4/23/2014 0.2 emf J Cockbill re lands; 2x emf,t Kevin French re: $50k security on Solid Waste Facility; tt,tf Peter Rubin re GST priority query; emf,t Dave Renard re: dike deficiencies, tt Dave Johel re same and seek hydro seeder id and contact info; 2x emf D McNeill re docs; 2x tt Tom Todesco re alarm systems; emf,tt Bill Steward re JIL investment in Cherokee; review draft bankruptcy docs (1.0); emf,t J Scheurmann, ISCU; emf,t Brad Archibald re 8800 North Shore Rd; 4/24/2014 0.3 detailed review of bankruptcy docs, still not good, propose numerous edits and different approach (1.5); tf S Sieber with ISCU instructions on North Pit counter, easement/cpl issue and status of North Shore Rd sale; 3x tf Brad Archibald; and Purchaser re enviro contam; emt,f Tom Todesco re pics; emt McNutt employee Jenta re counter offer, create file note and file docs; emt Peter Rubin re easement/cpl process; emt S Sieber with Amendment #3; sent S Sieber with copy of McNutt counter; 4/25/2014 0.2 tf,tt Julie, OSB; 2x tf,tt Gary Sam, OSB all re: OSB concerns re: ambiguity; ;5x emf, emt Tom Todesco re enviro issues and re: CCSL; emf,tt Peter Rubin re OSB position; tf Jenta Madsen, McNutt Enterprises re: counter offer on North Pitt; emf,t internal staff re OSB comments; 4/29/2014 0.2 2x emf Peter Rubin re: OSB position, review E&Y orders re: SEFC; consider options; emf Ken Rowley, emf Doug Hyndman; emt all lenders and counsel re OSB position and delay in distribution; emf,t Daniel Shouldice re: potential property amalgamation in Lake Cowichan; am Bill Stewart re: TAL/JIL interests in Cherokee Land; try to copy pictures from Tom to BRS dbase; tt Gary Sam, set up meeting with he and Thomas Kwan with Peter Rubin and me; Hours Charged 4/30/2014 0.2 prepare for and attend meeting with OSB; communicate to staff; emt lenders and counsel affected; emt,f Tom Todesco, emt,f,t Dave Johel re property records on Cherokee Land Investment Ltd.; CIMMERS CELESTE 4/14/2014 0.2 Finalize court Report 0.2 TOTAL 19.4 19.4 Page 2 of 2

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO APRIL 30, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description MATSUDA LUCAS 3/6/2014 12.96 Lunch with Jas Sandhu of Johel Group Per Diems or Meals 3/6/2014 10.97 Snacks for office staff cleaning up Per Diems or Meals 3/6/2014 26.64 Fuel for rental car Car Rentals 3/6/2014 201.92 Return flight from Vancouver to Nanaimo Fares 3/6/2014 85.47 Car rental for Lake Cowichan trip Car Rentals Total Expenses for the period 337.96 Expenses for each of the 12 Companies 28.16 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Construction Corp. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701133 Account number: 60135360 Invoice date: July 18, 2014 Payment requested by: July 19, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Construction Corp. for the period to May 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 2,397.50 Disbursements 18.37 Total fees and disbursements 2,415.87 GST 120.80 Total due 2,536.67 CAD Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO MAY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 1.2 450 540.00 MANAGER MATSUDA, Lucas 0.5 350 175.00 SENIOR ASSOCIATE LINNEN, Blair 5.6 250 1,400.00 ADMINISTRATOR CHAHAL, Kirandeep 1.8 150 270.00 TECHNICIAN OR, Samantha 0.1 125 12.50 Total 9.2 2,397.50 TOTAL FEES 2,397.50 DISBURSEMENTS - Schedule 1.1 18.37 TOTAL FEES AND DISBURSEMENTS 2,415.87 GST 120.80 TOTAL AMOUNT DUE 2,536.67

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MAY 31, 2014 Name Date Hours Description MATSUDA LUCAS 5/1/2014 0.1 receive and file Certificate of Appointment for Bankruptcy proceedings 5/2/2014 0.2 prepare cheque requsitions for payout, execute cheques, send 5/9/2014 0.2 review and approve disbursements CHAHAL KIRANDEEP 5/2/2014 0.2 Issue cheque 5/7/2014 0.6 Issue cheques 5/8/2014 0.6 Issue cheques 5/14/2014 0.2 April 2014 bank reconciliation 5/28/2014 0.2 Post deposit OR SAMANTHA 5/28/2014 0.1 Assist with R&D schedule. LINNEN BLAIR 5/1/2014 0.3 Work on distribution schedules. 5/5/2014 0.1 Emf/Emt K. French (RBC) re: breakdown of payment made. 5/6/2014 0.1 Consider issues for file wrap-up and summarize. 5/7/2014 0.3 Prepare for payment re: secured employee claims. 5/8/2014 0.7 Review WEPP statements and prepare payments for secured employee claims. 5/9/2014 0.5 Working on updating R&D for financial statement preparation. 5/13/2014 0.5 Updating waterfall for payments made to secured creditors; preparing R&Ds. 5/14/2014 0.3 File pre-filing invoices with company records. 5/15/2014 1.1 Emf K. French (RBC) re: RBC Auto Finance secured claim payment; compile information and respond with same; update R&D; compile information re: EI overpayment for Service Canada. 5/16/2014 0.3 Compile information re: EI overpayment for Service Canada. 5/26/2014 0.4 Update R&D to May 26/13 in preparation for settlement of intercompany borrowings; receive CRA assessment notices and calculate assessed amount and interest/penalties. 5/27/2014 0.5 Working on R&D re: CRA notices; bank account transfers re: settlement of intercompany amounts. 5/28/2014 0.2 Compiling asset information for secured creditor update. 5/30/2014 0.3 Prepare and file April GST return. PALLEN RICHARD 5/1/2014 0.1 emf,t OSB re acceptance of re-filed assignments; instrucitons to staff; receive certificates of app't; update to lenders; review payment calculations; approve document for cheque calculations; emf,t Kevin French re introducing new costs and int calc'ns; internal corresp re same; 5/5/2014 0.2 tf, tt Doug Hyndman re payment and source of funds; 4x emf,emt Jas Sandhu re clean up of on site oils; planning discharges; emt D Johel re: dike progress; emt P Rubin re timing discharge of Monitor and re discharging collateral mortgage from D Johel; emf,t Bill Stewart as financier to TAL Developments; 5/6/2014 0.1 tt Brad Archiabld re: status of 8800 North Shore Rd, re: listing of PID 018-831- 265, and re: co listing Lake Cowichan properties on South Shore Road; emf D Johel re dike; emf K French, emf McNeil re CCSL data; instruct internal staff on tasks, by entity; 5/12/2014 0.2 emf,t Dave Johel re creditor payments; correspondence re PPR registrations not removed, remind internal staff of Maynards power and responsibility; enquire on accounting/banking status; 5/28/2014 0.6 emf,t Peter Rubin re ISCU foreclsoure on PID 000-027-693; report to BDC and ISCU by email; shore up and correct issues; tf Alan Brown re equity ($100k+) in two pieces of CAT equipment, request confirm'n by email; tf Graham McMillan, realtor, re pit property; TOTAL 9.2

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO MAY 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description Linnen Blair 2/26/2014 11.36 Harbour Air delivery of cheques. Postage/Courier 3/6/2014 8.99 Parking - working late Car Parking 3/10/2014 21.97 Parking - working late. Car Parking 3/10/2014 8.99 Parking - working late. Car Parking 3/20/2014 8.99 Parking - working late. Car Parking 3/23/2014 10.43 Parking - working late. Car Parking 3/26/2014 19.52 Taxi home - working late. Taxi Fares 3/27/2014 8.99 Parking - working late. Car Parking 3/30/2014 10.43 Parking - working late. Car Parking 3/31/2014 8.99 Parking - working late. Car Parking 4/2/2014 8.99 Parking - working late. Car Parking 4/2/2014 21.97 Parking - working late. Car Parking 4/8/2014 19.90 Taxi home - working late. Taxi Fares 4/10/2014 8.99 Parking - working late. Car Parking 4/21/2014 18.85 Taxi home - working late. Taxi Fares 4/24/2014 14.04 Parking - working late. Car Parking 4/24/2014 8.99 Parking - working late. Car Parking Total Expenses for the period 220.39 Expenses for each of the 12 Companies 18.37 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Construction Corp. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701198 Account number: 60135360 Invoice date: July 28, 2014 Payment requested by: July 29, 2014 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Construction Corp. for the period to June 30, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 2,840.00 GST 142.00 Total due 2,982.00 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JUNE 30, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 0.3 450 135.00 SENIOR ASSOCIATE LINNEN, Blair 10.4 250 2,600.00 ADMINISTRATOR CHAHAL, Kirandeep 0.7 150 105.00 Total 11.4 2,840.00 TOTAL FEES 2,840.00 GST 142.00 TOTAL AMOUNT DUE 2,982.00

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JUNE 30, 2014 Name Date Hours Description Hours Charged CHAHAL KIRANDEEP 6/9/2014 0.3 Post interest in Ascend and emails with Sophia Ho, RBC regarding the same; 0.7 issue cheque. 6/11/2014 0.2 Emails to/from Sophia Ho, RBC regarding interest not posted in account; post interest in Ascend. 6/18/2014 0.2 May 2014 bank reconciliation LINNEN BLAIR 6/2/2014 0.1 Emt. N. Beckie re: T4 discrepancy amounts assessed on account. 10.4 6/3/2014 0.1 Emf/emt H. Hill (Justice) re: T4 discrepancies. 6/6/2014 0.3 Update and reconcile general account; allocate interest posted to account. 6/13/2014 0.5 Working on intercompany matrix re: debt held and paid per waterfall. 6/16/2014 0.3 Working on intercompany matrix re: debt held and paid per waterfall. 6/18/2014 0.4 Compiling pre-bankruptcy GL transactions and reconciling cash for financial statements/tax returns; filing to BRSP. 6/24/2014 0.6 Tcf from CRA and send 2014 T4s per request. 6/26/2014 7.9 Complete pre-bankruptcy financial statements. 6/27/2014 0.2 Boxing records for filing. PALLEN RICHARD 6/10/2014 0.3 emf,t Alan Brown re CAT and ability to sell clear title; 0.3 TOTAL 11.4 11.4 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Construction Corp. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701347 Account number: 60135360 Invoice date: August 27, 2014 Payment requested by: August 28, 2014 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Construction Corp. for the period to July 31, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 7,255.00 Disbursements 30.49 Total fees and disbursements 7,285.49 GST 364.27 Total due 7,649.76 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JULY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 0.7 450 315.00 SENIOR ASSOCIATE LINNEN, Blair 27.4 250 6,850.00 ADMINISTRATOR CHAHAL, Kirandeep 0.6 150 90.00 Total 28.7 7,255.00 TOTAL FEES 7,255.00 DISBURSEMENTS - Schedule 1.1 30.49 TOTAL FEES AND DISBURSEMENTS 7,285.49 GST 364.27 TOTAL AMOUNT DUE 7,649.76

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JULY 31, 2014 Name Date Hours Description Hours Charged CHAHAL KIRANDEEP 7/9/2014 0.2 Issue cheque 0.6 7/29/2014 0.2 Post deposit 7/30/2014 0.2 June 2014 bank reconciliation LINNEN BLAIR 7/2/2014 6.4 Working on pre-bankruptcy financial statements. 27.4 7/3/2014 7.2 Working on pre-bankruptcy financial statements. 7/4/2014 6.9 Working on pre-bankruptcy financial statements. 7/15/2014 0.6 Prepare Statement of R&D to July 15th; summarize assets. 7/17/2014 0.7 Prepare email to secured lenders; prepare Receiver 246(2) report and fax to OSB. 7/18/2014 0.7 Prepare distribution, T4A and letter to employees re: secured claim. 7/22/2014 0.2 Allocate interest from General account (auction proceeds) and prepare requisition and deposit request to transfer funds. 7/30/2014 3.6 Receive letter from CRA re: GST Review; research re: exemption for closely related companies; fax response to CRA. 7/31/2014 1.1 Tcf. CRA re: date of bankruptcy in system and returns requested; prepare letter and fax to CRA re: same. PALLEN RICHARD 7/3/2014 0.1 tt Peter Rubin re CRA re-assessment follow up; 0.7 7/4/2014 0.3 3x emt,f Peter Rubin re CRA priority, ability to renew Requirements to Pay and to secure penalties and interest; research on same 7/7/2014 0.1 am internal staff re: cash position on estates and abiltiy to meet CRA reassessment with P&I; 7/8/2014 0.1 instruct internal staff on insurance update required; brief on developments and prepare for transition; 7/23/2014 0.1 review of Blakes legal charges to May 30, instruct internal staff to seek breakdown of one bill; TOTAL 28.7 28.7 Page 1 of 1

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO JULY 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description PALLEN RICHARD 7/10/2014 188.56 AIRFARE TO NANAIMO Fares 7/10/2014 71.61 CAR RENTAL Car Rentals 7/10/2014 84.08 LUNCH WITH CLIENT Per Diem 7/10/2014 21.57 FUEL FOR CAR RENTAL Car Rentals Total Expenses for the period 365.82 Expenses for each of the 12 Companies 30.49 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Construction Corp. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701464 Account number: 60135360 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: September 23, 2014 Payment requested by: September 24, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Construction Corp. for the period to August 31, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 915.00 GST 45.75 Total due 960.75 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO AUGUST 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 0.1 450 45.00 MANAGER MATSUDA, Lucas 0.1 350 35.00 SENIOR ASSOCIATE LINNEN, Blair 3.1 250 775.00 ADMINISTRATOR CHAHAL, Kirandeep 0.4 150 60.00 Total 3.7 915.00 TOTAL FEES 915.00 GST 45.75 TOTAL AMOUNT DUE 960.75

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO AUGUST 31, 2014 Name Date Hours Description Hours Charged MATSUDA LUCAS 8/28/2014 0.1 Review and signoff on July 2014 bank rec 0.1 CHAHAL KIRANDEEP 8/7/2014 0.2 Issue cheque 0.4 8/21/2014 0.2 July 2014 bank reconciliation LINNEN BLAIR 8/1/2014 0.8 Prepare final 2014 WCB form and remittance; prepare cheque requisition; 3.1 prepare and file June and July 2014 GST returns. 8/8/2014 0.1 Cut cheque. 8/14/2014 1.0 Review ROE issued to J. Sandhu re: insurable hours and earnings; tct Service Canada re: ordering paper ROE. 8/18/2014 0.2 Tcf C. Stanley re: bankruptcy date incorrect per CRA (tcf in response to fax sent July 31/2014). 8/21/2014 0.1 Tcf. Service Canada re: former employee EI and provide revised figures for ROE; emt. former employee re: same; send Receivership Order to C. Stanley evidencing date of Receivership (CRA had incorrectly entered date into system). 8/25/2014 0.9 Complete and send revised ROE for Jas Sandhu; file to BRSP. PALLEN RICHARD 8/15/2014 0.1 file emails to BRS Power; 0.1 TOTAL 3.7 3.7 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Johel Brothers Construction Corp. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701593 Account number: 60135360 Invoice date: October 17, 2014 Payment requested by: October 18, 2014 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com For Professional Services Rendered in our capacity as Court Appointed Receiver of Johel Brothers Construction Corp. for the period to September 30, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 2,625.00 Disbursements 2.84 Total fees and disbursements 2,627.84 GST 131.39 Total due 2,759.23 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO SEPTEMBER 30, 2014 Fees Total Hours Rate ($) MANAGER MATSUDA, Lucas 1.0 350 350.00 SENIOR ASSOCIATE LINNEN, Blair 8.8 250 2,200.00 ADMINISTRATOR CHAHAL, Kirandeep 0.5 150 75.00 Total 10.3 2,625.00 TOTAL FEES 2,625.00 DISBURSEMENTS - Schedule 1.1 2.84 TOTAL FEES AND DISBURSEMENTS 2,627.84 GST 131.39 TOTAL AMOUNT DUE 2,759.23

Schedule 2 re Johel Group Receivership - Johel Brothers Construction Corp. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO SEPTEMBER 30, 2014 Name Date Hours Description Hours Charged MATSUDA LUCAS 9/4/2014 0.2 emf T. Todesco re update, emt/emf/vmt LMG Pringle re continued ICBC 1.0 premiums 9/10/2014 0.1 review and approve disbursements 9/11/2014 0.1 provide feedback on report to court 9/12/2014 0.2 review and approve disbursements, emt/emf HUB (A. Cheung) re renewal of policy 9/16/2014 0.1 tf D. Johel re financing options and funds held by BDC on equipment sale 9/17/2014 0.1 emt/emf/tf D. Johel re status of payments to secured lenders re his plan to procure take-out financing 9/23/2014 0.2 review and signoff on August 2014 bank rec CHAHAL KIRANDEEP 9/17/2014 0.2 Aug 2014 bank reconciliation 0.5 9/19/2014 0.2 Post deposit 9/25/2014 0.1 Post interest in account LINNEN BLAIR 9/11/2014 0.4 Receive recall reminder notice re: equipment sold; review prior responses to 8.8 notice and emt. Mack re: same. 9/19/2014 0.6 Review and reconcile Caterpillar statement of final accounting; prepare deposit request; prepare and file August 2014 GST return; reconcile RT0002 account. 9/22/2014 3.0 Review of insurance materials; emt/emf LMG Pringle re: outstanding vehicle registrations; preparing and faxing CRA authorization forms. 9/24/2014 4.2 Prepare 2013 and pre-bankruptcy tax returns. 9/25/2014 0.3 Reviewing tax returns. 9/26/2014 0.3 Filing to BRSP; preparing and filing with CRA 2014 T4A summary. TOTAL 10.3 10.3 Page 1 of 1

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO SEPTEMBER 30, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description Linnen Blair 7/30/2014 11.36 Harbour Air courier to Nanaimo Harbour. Postage/Courier 8/18/2014 11.36 Harbour Air courier to Nanaimo Harbour. Postage/Courier Total Expenses for the period 22.72 Expenses for each of the 8 Companies 2.84 Page 1 of 1

APPENDIX H Invoices of PwC Inc., Receiver of Cowichan Lake Concrete Ltd.

In the Matter of the Receivership of Cowichan Lake Concrete Ltd. Summary of Receiver Fees Invoice # Invoice Date Period Fees ($) Disb. ($) Subtotal ($) GST $ Total ($) VN133701990 18-Dec-13 29-Oct-13 30-Nov-13 8,015.00-8,015.00 400.75 8,415.75 VN134700088 21-Jan-14 01-Dec-13 31-Dec-13 4,180.00 261.78 4,441.78 222.09 4,663.87 VN134700258 14-Feb-14 01-Jan-14 31-Jan-14 3,980.00-3,980.00 199.00 4,179.00 VN134700413 19-Mar-14 01-Feb-14 28-Feb-14 6,547.50 244.16 6,791.66 339.59 7,131.25 VN134700610 17-Apr-14 01-Mar-14 31-Mar-14 6,640.00 33.74 6,673.74 333.69 7,007.43 VN134700788 21-May-14 01-Apr-14 30-Apr-14 6,060.00 28.16 6,088.16 304.41 6,392.57 VN134701127 18-Jul-14 01-May-14 31-May-14 1,707.50 18.37 1,725.87 86.30 1,812.17 VN134701188 25-Jul-14 01-Jun-14 30-Jun-14 3,400.00-3,400.00 170.00 3,570.00 vn134701378 29-Aug-14 01-Jul-14 Completion 5,230.00 30.49 5,260.49 263.02 5,523.51 Totals 45,760.00 616.70 46,376.70 2,318.85 48,695.55

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Lake Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN133701990 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Lake Concrete Ltd. for the period to November 30, 2013, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: December 18, 2013 Payment requested by: December 19, 2013 Fees 8,015.00 GST 400.75 Total due 8,415.75 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO NOVEMBER 30, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 10.9 450 4,905.00 MANAGER MARSHALL, Patricia 0.2 350 70.00 MATSUDA, Lucas 0.5 350 175.00 SENIOR ASSOCIATE LINNEN, Blair 9.9 250 2,475.00 ADMINISTRATOR CHAHAL, Kirandeep 2.6 150 390.00 Total 24.1 8,015.00 TOTAL FEES 8,015.00 GST 400.75 TOTAL AMOUNT DUE 8,415.75

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description MARSHALL PATRICIA 10/30/2013 0.2 Internal discussion & direction re: steps with internal staff, consider best approach for set up of multiple estates. MATSUDA LUCAS 11/6/2013 0.2 prepare corporate registry form 7 for signature and submission 11/7/2013 0.2 review form 87 11/25/2013 0.1 review calculations re allocation of disbursements to various entities from general receivership account CHAHAL KIRANDEEP 10/31/2013 1.0 Various emails and calls to RBC regading new accounts; set-up Ascend file and set-up bank account in Ascend; issue cheques. 11/1/2013 0.3 Post deposits 11/4/2013 0.3 Prepare Website update and email to Inet request; post deposits. 11/7/2013 0.2 Issue cheques; post deposits; follow-up with RBC regarding bank accounts; land title searches on various properties. 11/8/2013 0.1 Mailing form 87 to creditors and fax to OSB; follow-up emails and calls to RBC regarding wire request. 11/19/2013 0.3 Post deposits; set-up Ascend files for 12 estates 11/26/2013 0.2 Post deposits; issue cheques 11/28/2013 0.2 Post deposits; issue cheques. LINNEN BLAIR 10/29/2013 0.3 Preparation for Receivership filing; create go-forward plan; considering information needed from Company for statutory requirements; internal meeting re: go-forward. 10/30/2013 0.7 Request for website update re: Receivership filing; prepare letters to freeze and close RBC, BMO and ISCU bank accounts; prepare letter to open new accounts with RBC; emt/tcf K. Janzen re: accepting payment via merchant account; provide direction to D. Scheffer re: same; emt/tcf K. Janzen re: GICs and Letter of Guarantee held by Company; provide direction re: Receivership job codes; tct WCB re: filing and continuation of operations under Receiver-Manager appointment. 10/31/2013 1.5 Numerous emails re: opening new RBC accounts and issues with inability to use funds; request for petty cash amounts; prepare newspaper advertisement and send to Victoria Times Colonist for publication; working on asset/liabilities of all entities for Form 87 requirements; set up Ascend file with temporary account; prepare cheque requisitions for salaried employee payroll; prepare package to send and drop at Harbour Air for delivery; numerous tct BMO re: status of accounts and confirmation of freezing/closing accounts; emt R. Taylor re: account balances and merchant account; tcf/emf WCB re: receivership filing and new accounts. 11/1/2013 0.7 numerous emt/emf Times Colonist re: notice in upcoming publication; prepare information for WCB accounts; responding to creditor enquiry; working on Form 87. 11/4/2013 0.5 emt prospective purchaser; emt realtors re: receivership filing; work on payments to be made; work on creditor list. 11/5/2013 0.8 Work on creditor list; organize payments to be made and request cheques; emt WCB with account requests. 11/7/2013 0.7 Issuing numerous cheques and organizing delivery to Johel office; work on creditor list. 11/8/2013 0.8 Finalize creditor list and form 87; prepare and complete mailing; organize Form 87 delivery to OSB; filing to BRSP. 11/13/2013 0.5 Prepare payroll tables; request cheques re: hourly payroll, employee expenses, source deductions; request for website update re: Form 87; prepare affidavit of mailing for Form 87, emf/emt Wells Fargo; request for RBC loan repayment; update breakout of temporary RBC account. Page 1 of 7

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/14/2013 0.3 Return creditor phone calls; emt BC Hydro; emt Emil Anderson re: Receiver's WCB accounts; prepare affidavit of mailing for Form 87 mailings; sort cheques to be delivered; deliver package to Harbour Air; update accounting for temporary RBC account. 11/15/2013 0.6 Prepare statement of R&D to November 14; prepare journal entries for new RBC accounts; finalize A/R demand letters and prepare for merge into document; filing. 11/18/2013 0.1 Create POC form and send per request of J.R Pallan, Leigh Cement; file POCs received to date in BRSP; prepare mailing of Notice of Receiver to those requesting notice and not contained within books and records; compile employment related obligations; filing pre-filing WCB correspondence; correspondence re: A/R collection notices and information needed; creditor correspondence with Cowichan Tribes, Valley Remediation, Operating Engineers; account deposits and filing to BRSP re: same; file bank recs. 11/21/2013 0.1 Filing emails to BRSP; set up A/R tracking spreadsheet; check to statements and update tracking for invoices issued after Oct 29, 2013; layer in receipts since appointment; receive numerous tcf customers with collection notices; follow up with Cowichan Tribes re: contra cheques; various emt/emf Company re: pre-filing employee related obligations; request for A/R information still needed; various cheque requisitions. 11/22/2013 0.4 Prepare and mail A/R collection notices to those with information provided; add same to tracking spreadsheet and file in BRSP; drop off package at Harbour Air for delivery to office; update account reconciliation and accounting in temporary account; prepare cheque reconciliations and deposits for transfers; consider where borrowings should occurr from; receive numerous tcf customers with A/R notices. 11/26/2013 0.1 Tct/tcf Minister of Finance re: MSP group enrolment; receive numerous tcf customers re: A/R collections; cheque requisitions; internal discussion re: PST returns and Receiver's account in post period. 11/28/2013 1.2 Process payroll and CRA remittances for salary payroll PPE Nov 30; emt/tct RBC re: daily account statements; fax request re: same; process cheques received and post in Ascend; emt: G. Belcourt re: same; receive bank activity for accounts to date and reconcile to Ascend; compile list of possible contracts for termination; follow up with A. Boland of Farris re: Telus dispute; emt/tcf R. Taylor of BMO re: cheques and account statements; internal discussion re: GST returns in post period; file to BRSP. 11/29/2013 0.5 Drop of cheques at Harbour Air; work on list of contracts to terminate; prepare letter to CRA with final GST returns; numerous calls and emails with customers re: AR collections; forward invoices as requested by customers. 11/29/2013 0.1 Drop of cheques at Harbour Air; work on list of contracts to terminate; prepare letter to CRA with final GST returns; numerous calls and emails with customers re: AR collections; forward invoices as requested by customers. PALLEN RICHARD 10/30/2013 0.5 Allocation of day 1 taking possession time; Page 2 of 7

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 10/31/2013 0.5 Allocation of: review of RBC draft order; emt Peter Rubin; review Maynards order, emt Peter with comments, meeting with maintenance staff; emf,tt Union business Agent USW 1-1937; PO approvals; instr staff to identify suppliers where we should establish credit; corr re getting R/M app't on CValley Concrete; am HMP staff re inventory status; emf Sue W re insurance; coverage; instr D Johel re data needed for core property CIM - aggregate estimates (reserves and inventory), building particulars, etc; emt Auctioneers for proposals; emt major cdreditors re equipment required to complete contracts and 6 chattels that ought to be sold with the core property; problems getting bank accounts opened and funds transferred (and distribute a payroll); emf,t D Hydman re properties excluded under JIL order; emf J Webster, D Hyndman and P Vaartnou re J Webster position; draft response to J Webster, emt,tt Peter Rubin; several times; difficulty with alarm; 11/1/2013 0.2 at prem 7:40-3:00; conf call with ISCU, RBC and Bill Kaplan; seek credit: Kal Tire, Finning, others; corresp with Jack W to clarify our ask and whether there is an agreement; corresp with K Janzen re loan; review of RBC order and confirm; disc with worker accidents with Sandeep and procedures for reporting to Worksafe BC; review and approve various purchases; terminate Cindy Johel; review and execute contracts for Dave Johel and Danielle; corresp with Ritchie Bros; emf,t Dan Lazaro re grinder; disc'ns with D Johel re descriptions required for core property; 11/4/2013 0.2 at prem 9:45-6:00 pm; emt,tt Peter Rubin re use oif equipment and no response from JW; affirm contracts with various customers; consider and list data to be assembled for sale of core properties, emt Hayes McNeill and D Johel re same; discns with tom Todesco re equipment inventory and confirm instructions to D McNeill; 2x am Ritchie Bros personnel re inspection of equipment on site; review of PO's and approvals; discussions with Jenny Johel re list of employees and start dates, issues, her and Sandeep's availability for continued work, WEPPA issues affecting both; tt Aaron Robins, Wolfco Bailiffs re collection of old a/r portfolio; many meetings with Gloria and internal staff delineating accounting responsibilities; office security issues - awaiting ADT response; learn alarm zone issues; 11/5/2013 0.2 review of equipment inventory progress and exceptions with Tom Todesco; am Surj re: long term contracts; am Ted re server copy; am Goria re accounting progress to Oct 29 cut off; review and approve various purchase orders; execute and send off credit applications; emf,t (2x) tt Dan Lazaro re: Bandit Beast grinder; tour "North Pit" (part of industrial site) re wood waste operation; tour dike project and disc progress with supervisor; review draft BDC/ISCU order; follow up on banking arrangements; emt,f Chris Thody, Century Services; emf,t Kibben Jackson re equipment use payment; emt Pat Kinney, USW 1-1937 business agent; corresp with Maynards re equipment inspection, seek Tom's list with locations; circulate corrected list of equipment required (simply eliminated duplications); @ Johel premises 7:30-5:30 Page 3 of 7

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/6/2013 0.1 at Johel 7:30-1:00 pm; 2x emf J Webster, fwd to Peter Rubine with comment; corresp with Peter Rubin re appropriate response; am Tom Todesco rto review equip inventory findings to date and issues; emt Maynards, Century and RB Auctions with interim invnetory and pictures; emf,t Chris Thody, Century Services re them not proposing; am Mike Siebold, Maynards; am Wade re tenure; supply requirements; am Jenny and Surjeet re termination and vac'n pay; discns w Gloria re: cash collections; disc w Serj and Dave J re: CIM data requirements; emt Tom re sawmill; emt CVRD re payments and intentions; receive, review, execute Form 7's; emf,t D Toigo re Maynards order; 11/7/2013 0.3 start drafting invitation for offers; demand info from D Johel; emt Tom Todesco re particulars on some of the chattels; review and approval of payments; tf,tt emt Bruce Marshall of Joiner Sales; review of status of chattels to be excluded from auction with Wayne of RBA; corresp re tidy tanks; emf J Webster, tt P Rubin re same; corresp re vihelce repairs required; corresp with Sanjeet re weekend delivery and his termination date; emf M Verbrugge with complaint from Mr. Doman re vehicle acquired from CVBPL; 11/8/2013 1.0 work on invitation for offers on core property: Parcel definition; advertisement, draft of descriptions of wash plant and cement plant; tt Wade Reddington and D Johel re same; corresp with Todesco re various items; draft form of offer; draft of Purchase and Sale terms; emt Peter Rubin for review of draft; review of purchase orders; corresp with Sandjeet re weekend loads; corresp with John Willliams re: Canadian Public Auction; emt Mike Siebold, Maynards re chattels to be sold with core; emt Wayne of RBA re chattels to be sold with core; emf Aaron Stewardson with crusher sale issue on magnet; 11/12/2013 0.8 tf, emf D Johel re status of various matters; his contract, asset descriptions, crusher sale issue re magnet; tf Aaron/Mike Siebold re various equipment found, not listed; various equipment missing; 2 portable offices on job site; emt,f Tom Todesco re equipment issues; deal with purchase requests; update Offering document, tt Peter Rubin re same; id pot'l purchasers; tf Donato Petriello, Island Concrete; emt Dave Johel with particulars required for info package; emt Dave and Surj Johel re status of projects; re old a/r: tf Aaron Robins of Wolfco, emt Dave and Gloria re his planned attendance at office; tt Peter Rubin re Invitiation for Offers, receive and incorporate suggested changes; receive and review Maynards auction proposal; 11/13/2013 0.5 2x tt TimberWest (Eldon, then Don Holmes); emt D Holmes; tt Jason Adair, CVRD re contracts; emt,f S Johel re CVRD; tt Aaron Stewardson re Maynards proposal and comment thereon - no straight sale commission, titles, timing comments; 2x tf Wayne, Ritchie Bros; receive, review and comment on CPA auction proposal, tt John Williams re buyer premium, timing, excluded assets, tax compliance, etc; instruct internal staff re compliance with CAIRP practice standard on liquidators; consider claim by Cowichan Lumber (R Doman) re sawmill and instruct; receive other equipment info from D Johel; emf,tt S Sieber re status; payroll queries and issues; tf Gordon Tuck re his (subordinate) interest in TD225; draft confidentiality statement; corresp with D & S Johel re estimated crushed aggregates in yard; edits to Invitation for Offers; emf Maynards with amended auction proposal; Page 4 of 7

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/14/2013 0.8 review Maynards revised proposal in detail; receive and review amended proposal by CPA; am Ritchie Bros (1.3 hrs); receive and review Ritchie Bros proposal; emt Surj re crushed agg inventory, seek calculations and map of stockpiles; brief Lucas Matsuda on report on auction proposals; receive estate no's from OSB; tt Jason Adair, CVRD (lvm); 2x review corresp from Tom Todesco re equipment invnetory; identify issues for correction or pursuit; corresp w D Johel re Aaron Robin of Wolfco; emf Surj with update on contracts status; emf J Webster, fwd to Peter Rubin; emt P Rubin re: court applications and status of receivership orders;monitor purchase requiests; emf Don Holmes, TimberWest with refusal for any consideration of offering up its road maintenance contract for possible assignment; 11/15/2013 0.4 emf,t Wayne of RBA re refurbishment budge within proposal; emt D Johel re o/s information and points; emf,t Don Holmes re TimberWest position on assignment of contract;; cor with Tom Todesco re various issues; draft report to lenders; amend Invitiation for Offers; emt/f G Belcourt re accounting progress and cut-off of pre receivership g/ls; emt lenders; conf call invite to lenders; emf J Webster re rental charges, fwd same to P Rubin; corresp with Wayne Jackson, RBA re allocation of NMG; corresp with D Johel re: pot'l sale of trail crest property and process; corresp re: purchases and delays in getting turbo to crusher; 11/18/2013 1.0 correspondence with Ritchie Bros re: getting NMG segregated to CWB, BDC, lists of assets by lender and permission to release full proposal; corr with Maynard Insdustries re: NMG base commission not reduced for $300k reduction in assets not to be auctioned, permission to release; scheduyles of assets re BDC, CWB; emf,t Peter Rubine; permission to release appraisal; conference call with lenders'; issue re TD225 repair; corresp with Dave Johel re engineer estimate on pit reserves; instruct re getting estimates of operating hours by machine, actual and projected for Nov; review of unremitted union benefits and instruct; emf,t Peter Vaartnou re measuring useage hours by operating entity and issues; corresp with Tom Todesco re: sales package, equipment and explosives inventory; corresp with D Johel re cellular tower lease; 11/19/2013 0.6 2x tf Alan Brown re CAT; emt P Rubin re same; emf,t K Janzen, RBC and prepare separate list of equipment over which they appear to hold 1st charge; edit Invitation for Offers; get internal staff to review; get appendices in shape for conversion to PDF; tt Dave Johel re: interest in Trailcrest property; status of crusher job; explosives, Maynards request re magnet, status of aggregate reserves estimate; 11/20/2013 0.4 emf J Webster; tf, emf Peter Rubin re: PSA, security reviews and apparent gap in CCAA order; review and reconcile Maynards and RBA asset lists; correspondence with Wayne Jackson regarding problems and seeking corrected lists and revised NMG's; also confirmed, as he had rebundled some asset descriptions, that none of the concrete or wash plants were within his auction proposal; draft email to all parties with comparison of Maynards and RBA NMG proposals; 2x emf D Johel re aggregate reserves; tt engineer re expected letter/report on aggregagte reserves; "finalize" Invitation for Offers; circulate hard and soft copies; tf,emt,tt, emt Muriel Grath of VFS re position; emt Wayne, RBA re concrete product inventory, parts inventory, shop and office equipment and furniture and how much NMG was attributed to same; emf D Hyndman and S Seiber re: CCAA order and attachment of charges to non BDC and CWB assets; Page 5 of 7

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/21/2013 0.8 emf,telephone internal staff regarding employment related obligations; emf P Rubin with draft PSA, review and emt P Rubin and Ian Hmphries re same; emt internal staff re BDC securtity clarification; emt Aaron Stewardson re extent of 'smalls' in their proposal; emt,f Aaron Robins, Wolfco re a/r collections proposal; tf Ronnie Doman; prepare file note re various claims advanced and evidence in hand; review and sign payments to suppliers; complete analysis of NMG proposals; some followup on security conflicts; corresp with Tom Todesco re Cowichan Tribes seeking payment for access to remove scale; emt Alan Brown re position on his interpretation of CCAA Order of Oct 29; research regulations on disposal of explosives, em to Tom Todesco with info found; receive and review estimated in service times for equipment; query same and clarify; seek concrete plant hours; 11/22/2013 0.6 emf,t Peter Rubine; emf,t Ken Rowley; emf Peter Vaarnou approving Maynards proposal; conf w Ian Humpphries, Blakes, re PSA; tt D Johel re a/r data, job status, R Doman, sanders, p/u's, etc.; finish & distribute report on equipment useage to secured lenders; conference with Aaron Robins, Wolfco re collecting old a/r; review Telus claim materials and instruct internal staff; emf,t Wayne Mariotte re maintenance tasks and direction; tf Tom Todesco re s/n's and descriptions on select equipemnt; 11/25/2013 0.3 emf,t tt Aaron Robins, Wolfco; payroll related queries; emf,t Jannine Scheurmann re requests for info from Gloria Belcourt; tt Ken Rowley re position on auciton proposals (lvm); tt Dave Johel re: a./r queries o/s, union contract; crushing status (finished, movng back to yard), Dike (extensions don't fit), Columbia fuel and tanks, native demands re removal of scale, Trailcrest property offer; corresp with internal staff re BC TEl a/r and re: City of Duncan issues in a/r; emf Jack Webster re Maynards proposal and his terms; fwd same to Peter Rubin with comments; correspondence with Tom Todesco on various points; 11/26/2013 0.5 review of sundry corresp; emt,fcam engineer, re aggregate reserves est; receive and file his report; tt Peter Rubin and review J Webster conditions; tt Jack to clarify; emt secured creditors with my views; foll up calls to Stephaie Sieber for ISCU; K Janzen for RBC, D Hyndman for BDC; review of payments; corrrespondence re Austin Powder trying to pick up explosives inventory; tt Dave Johel re meeting party driving the Trailcrest property offer, other matters; emt Larry Gwozd re TAL Order approving sale and whether sale closed; review and execute cheques; 11/27/2013 0.3 tf, tt Bob McDonald, CVRD; emt Secured Lendersre selection of auctioneer; tt K Janzen, P Vaartnou, A Masse and D Hyndman re selection of Auctioneer; review and comment on second draft of PSA; map out issues to deal with on site; tf, tt John Williams, CPA; tf,tt Ian Maxwell interested in assets; 2x emf,t, tt Andrew Masse re BDC security and their approval of selection of auctioneer; Page 6 of 7

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description TOTAL 24.1 11/28/2013 0.6 at premises 7:30 am - 6:00 pm; am Surj, Dave J, Tom T for 1.5 hrs re status and direction; tt,tf S Sieber, OK'd Maynards; tt,tf (4x) Aaron Stewardson, Maynards; tt Wayne Jackson, tt Adam Prusse, RBA; emt J. Williams, CPA; review of status of jobs and equipment returns; issues on a large concrete sale now deferred to next week - cold weather issues and material required; 40 tonnes of cement in the silo; lots to sell; return calls to Ian Maxwell (interested in assets); Bob McDonald (CVRD waste mngnt); staff meeting with all; emf,t Larry Gwozd; issues in dealing with powder; am Gloria re GST reporting, accounting progress, payroll; all staff meeting to review status and direction, issues re which staff to retain for cement op's, equipment maintenance, accounting and clean up of records, buildings; analysis of James Peter invoicing and whether this is truly a lienable claim; draft PIPA consent letter for staff; am Dave Aichele re layoff, magnet; crusher related issues; am Jas re: billing work to be done, fuel handling, maintenance and security; 11/29/2013 0.3 at Johel premises 7:30-2:00pm; am Surj re Dike, a/r, small claims, stay of proceedings, operations shutdown; am John, rep for Euro funds; tf Bill of Austin Powder, tf,emf Rodrigue Boulay, tf Bob McDonald, CVRD re wood and ashpalt waste; tf Pat from USW; am Wayne Marriette; corresp with Tom Todeco re various; update of CCAA fees to G Belcourt; am D Johel, G Belcourt re terminations and retentions; empahsize office clean up and record storage issues; disc'ns w Wade re using up cement inventory; rview of James Peter billing history and role on dike contract with D Johel, agree to settlement and get Surj to document settlement (receive proof of agreement); instruct re repairs to be effected and inspection renewals on equipment; distribute termination letters and staff discussions related thereto; emf internal staff with Delucchi vmial re RBA complaint; Page 7 of 7

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Lake Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700088 Account number: 60135360 Invoice date: January 21, 2014 Payment requested by: January 22, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Lake Concrete Ltd. for the period to December 31, 2013, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 4,180.00 Disbursements 261.78 Total fees and disbursements 4,441.78 GST 222.09 Total due 4,663.87 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO DECEMBER 31, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 5.2 450 2,340.00 MANAGER MATSUDA, Lucas 0.7 350 245.00 SENIOR ASSOCIATE LINNEN, Blair 5.9 250 1,475.00 ADMINISTRATOR CHAHAL, Kirandeep 0.8 150 120.00 Total 12.6 4,180.00 TOTAL FEES 4,180.00 DISBURSEMENTS - Schedule 1.1 261.78 TOTAL FEES AND DISBURSEMENTS 4,441.78 GST 222.09 TOTAL AMOUNT DUE 4,663.87

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description MATSUDA LUCAS 12/10/2013 0.1 Update asset list 0.7 12/12/2013 0.3 review and approve disbursements, payroll cheques 12/16/2013 0.2 meeting re allocation of time, review weppa/payroll information 12/19/2013 0.1 prepare termination letter for Wade Radcliffe CHAHAL KIRANDEEP 12/5/2013 0.4 Issue cheques 0.8 12/6/2013 0.4 Post deposit; Nov 2013 bank reconciliation LINNEN BLAIR 12/2/2013 0.4 Emf/emt numerous customers re: A/R letters; correspond with G. Belcourt re: same; process cheques received and forward same to G. Belcourt; respond to enquiry of OSB; receive GST returns for pre and post October periods and prepare letter to CRA re: same. 12/4/2013 0.2 Request for website update; emt J. Sandhu re: Living Stone; receive JBCC GST return; finalize letter to CRA re: same and fax pre-filing returns to CRA; prepare letters re: post returns and prepare cheque requisition; process cheques received and forward to G. Belcourt; respond to creditor enquiry of Imperial Welding re: Warren Gross AR; receive Hourly payroll for PPE Nov 30; prepare cheque requisitions; calculate CRA remittances, prepare letters and cheque requisitions; input vacation pay for payroll paid by Receiver and prepare cheque requisitions. 12/6/2013 0.1 Deliver cheques to Harbour Air; review Revenue GL for post-filing items and amend A/R collection worksheet for same; consider intercompany items and settling of same; request copy of PST GL; process cheques received and forward to G. Belcourt. 12/6/2013 0.1 Deliver cheques to Harbour Air; review Revenue GL for post-filing items and amend A/R collection worksheet for same; consider intercompany items and settling of same; request copy of PST GL; process cheques received and forward to G. Belcourt. 12/11/2013 0.9 Settle intercompany amounts due to CLConcrete for October 30-31 and post in Ascend. 12/12/2013 0.8 Process payroll; issue cheques; prepare to send to Johel office; work on statement of R&D to December 11. 12/13/2013 0.8 Delivery to Harbour Air and arranging for alternative delivery; prepare summary of assets and priority claims. 12/16/2013 0.8 Finalize statement of R&D; process documents re: secured creditors and add to summary of assets and liabilities; request for website update re: Receiver's report. 12/17/2013 0.4 Work on employee BIA/WEPP claims; reconcile cheque received from BMO with November statements provided by G. Belcourt; prepare and enter journal entry to Ascend for adjustments. 12/18/2013 0.1 Work on WEPPA information. 12/30/2013 1.3 Issue cheques; prepare and send via Harbour Air. PALLEN RICHARD 12/2/2013 0.2 emt Bob McDonald, CVRD; am internal staff to allocate tasks: interest in ICL pot'l sale to Maxwell; WEPPA compliance; explosives; emt Surj re ashpalt; tt Peter Rubine re CCAA order for sale of equipment, re GST, re RRSP contributions; tt Ian Humphries, Blakes re: PSA; emt Dave Johel re various; tt John Bohlen, MSPBC re continued coverage; emf,t Surj re dike Stat Dec'n; arrange payment of James Peter charges; follow up email to Dave on various issues; emf Davis with corresp re Raibmon; 12/3/2013 0.2 emf D Johel, emt,f John Karlsson; corresp with Gloria re: term'n letters, Palladian a/r; vacation pay; 2x emf S Seiber re lease of TD225 to Tuck Bros; emt Dave/Surj re relase of vehicle, tt Gord Tuck; emf,t Surj re moving the CAT 980; emf,tt Ian Humphries, Blakes, review draft PSA agreement and propose 1 edit; 2x tt, emt Dave Johel re performance and outstanding requests; tf Aaron Stewardson re: instructions to Wayne and helper, on the ground on Monday; Hours Charged 5.9 5.2 Page 1 of 4

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/4/2013 0.2 emf Aaron Stewardson; tf,emt Rod Boulet (re explosives handling), get tip re independent dealer of explosives; review, discussion and emt,f Peter Rubin re disclosure of collective agreements within Invitation for Offers; corresp with S Johel, Wayne Marret re movement of equipment and repairs; instructions re WEPPA calculations; emf Tom Todesco re viewings and other matters; emf,tt Andrew Masse re en bloc sale process; emf,t Cory Hay on interest in Bandit Beast; 12/5/2013 0.3 emf Wayne re various repairs; emf Surj Johel re: small claims action against City of Duncan settlement conference and fwd to Aaron Robins; internal discussion re Jas settlement of Living Stone a/r; emf D Johel re acquisition of Hino from CVBPL, emf Gloria with CVBPL 2011 GL, consider same and save documents to file note; emf D Johel with docs re: ICL and save to file note; corr re acquisition of materials for cold concrete; edit Invitation for Offers and instruct re distribution and web posting; 12/6/2013 0.2 emf Gloria re Wolfco a/cs; imf P Vaartnou and S. Sieber confirming CWB terms; emf Will Roberts re foreclosure, file his materials; emt D Johel with outstanding items to deliver; corresp wi S Johel on dike status; Wayne Marriette re repairs; conf call with Aaron Stewardson, Danielle Toigo and K Jackson re structure of auction agreement and pot'l court order; emf D Johel re: ICL shares; emf,t Gloria re cleaners; emf,t Gloria re Paul Watson boathouse work in 2010; emf,t Phillip Wong; 12/9/2013 0.3 emf Philip Wong, HSBC; emt,f,t Brad Archibald re Trail Crest listing; review Maynards proposal, emt Danielle and Aaron Stewardson w comments; tf Mike MacIntosh Maynards; corresp with "Surj re personal assets; produce Proof of Claim Property; concrete issues (pour now tomorrow); some machines moving - small dike clean up w slinger, truck loads of gravel, 5 loads of sand going tomorrow for Lake Cowichan RD; review explosives inventory and Austin Powder invoice; tt Jennifer Cockbill; emt Philip Wong re status of CLDC; tt Dave re Lhigh contact, a/r particulars, other outstanding information; emf Danielle Toigo with further revised auction agreement and fwd to Peter Rubin for review and comment; emt Philip Wong with particulars of how other listing got in place; tt Alan Brown, draft email to other "PMSI" style interests; 12/10/2013 0.3 emf P Rubine with comments; edit auction agreement and emt Danielle Toigo with comments; emf,t Mike McIntosh; correspondence with Aaron Stewardson, Peter Rubin and Danielle Toigo on Agreement for Auction Services; corresp with Gloria Belcourt re further terminations; emf,t CDW consulting re work on reserves estimate; emf J Cockbill with Ryan Mortgage foreclosure order and fwd to D Johel and Brad Archibald; emf G Belcourt with WEPPA data; emf Tom Todesco re viewings; emf,t Doug Hyndran re: CRA 3rd party demand; fwd email to other key lenders to fwd copies to Receiver; emf Peter Vaartnour re: JBCL; tf Kathy Janzen re status; emf,t Jay Wolf re: other Tel Aviv brokers; receive, file and distribute BoM Order, request web posting of same; tf, emt Ian Maxwell re: mixers and ICL; emt Dave Johel re lack of performance on tasks assigned; draft Receiver's first report; instruct internal staff. Hours Charged 12/11/2013 0.4 corresp with Mike McIntosh re" agreement for auction services; re: revenue on non Johel equipment sold at site; re: missing equipment and M Siebold additions to list; follow up on missing equipment; emt Ronnie Doman re: CVBPL, sawmill, and Hino truck and general access to records; emf,t Jerry Doman re CVBPL; 2x emt CWB branches re access to view assets for client; emf,t Will Roberts re realtor recommendation; emf D Johel re $50k promissory note, fwd to internal staff with instructions; emf internal staff showing company in receivership 1 year prior to advance; corresp with Tom Todesco and internal staff re: getting our equipment list in shape and re: lost equipment; all issues resolved except LD583 a CAT 980G; corresp with Dale of Palladian and a/r payments; emf D Johel with ICL f/s; emf,t Dave re Austin Powder; review of Agreement for Auction services; emt,f Peter Rubin for advice on DIP paydown and consequences; drafting of report; advise P Rubin, Danielle Toigo on status of report; Page 2 of 4

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/12/2013 0.5 emt D Johel re debtor on $50k promissory note in receivership before loan made, look into director; correspondence with Daniele Toigo and Mike McIntosh re auction agreement: revenue sharing; missing LD583, contract terms, tiing and schedules; investigate Caterpillar claim to security on AR390, filed their financing statement in April 2013, after we had done our seardhes; emt RBC and counsel re finding and impact; advise P Rubin and amend our schedules; corressp with Peter Rubin re Caterpillar insists it does not have to account/remit; instruct Peter re same; emt/lt other PMSI interests; Austin Powder: emf,tt D Johel re personal demand; fwd email to internal staff and coach on negotiating a deal through Austin's counsel; emf Dave re boiler inspection; tt Dave Johel re expense report rejection, scope of authority, and a variety of matters; emf,t,tf Jerry Doman: lengthy conversation re CVLP issues (records access, Hino), joint ownership of property and encumbrance Dave put on waterfront family property; agreed on time frame and order to resolve issues; emf,tt Helen SevenOaks re form of order re auction agreement; emt Mike McIntosh to confirm NMG in view of corrections to Maynards incorrect additions, the review of our list and the assumption that CAT will withdraw its equipment; series of emails with Danielle re circulation of unredacted auction agreement to major lenders, timing and sundry issues; Hours Charged 12/13/2013 0.5 edit lt Wells Fargo, GMAC and Resmor; emf Mike McIntosh with his schedules and review same; tt re NMG adjustment proposed and need to agree on values of other PMSI interests; instruct internal staff re schedule corrections (AG617), edits and formatting; report drafting; review of draft order w Peter Rubin and Danielle Toigo; corresp re service list; emf,tt Steve Harty, arrange viewing of service list; tf same group re contracts with CVRD; tf Krystoff Trucking and unpaid invoice for early October services; get legal review of report by Peter; emt John Karlsson re Trail Crest; emf,t Murielle Graff VFS; emf internal staff re: corresp with Caterpillar and possible change of mind; emt Secured Lenders with auction agreement and proposed order; 12/16/2013 0.5 tf Peter Rubin; report, edit auction agreement; get redacted copy prepared; changes to R&D; edits to Financial Summary; review Century v. MNR; tf John Hall; tf another employee; tf Alpine re grinder offer 2x; report edits; conference with Gloria and Jas re outstanding issues, progress and challenges - wood/asphalt piles; record boxing; emt Peter Vaartnou; emt Doug Hyndman; determine which Pacific Scale Wells Fargo held security over and emt internal staff re same; emt,f Danielle to determine that redaction was sufficient; emf Aaron Stewardson re refurbishments required, review same and offer corrections to Aaron; review draft Notice of Application; complete report and send out to P Rubin and Helen Sevenoaks for distribution with NOA and draft order; 12/17/2013 0.3 sign hard copy reports; emf,t Jas Sandhu re pot'l dozer job; emf D Johel with offer; open offers; conf call with BDC and ISCU tp consider offers; emf D Johel with JIL sept 2012 bank statement, emt D Johel - not revealing, fwd to internal staff for bank support; emf Jas re: 3rd party property; emft Jas Sandhu re: wood and asphalt to be gound; emf D Johel with Proof of Claim property to many small items; emf S Johel with copy of final inspection notes on dike, instruct to get done asap; ; emf,t Will Roberts re priorities; emf,t Ilse Sarady, CVRD re asphalt contract; 4x emf Aaron Stewardson re refurbishment; emf Jack Webster; emf,t Danielle Toigo re J Webster concerns; Page 3 of 4

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/18/2013 0.5 emt, tf Aaron Stewardson re putting all equipment in (some subject to sale by Receiver) with full NMG restored; emt Jack Webster et al re status and direction; tt Danielle Toigo re amendments; review draft and seek further amendments; corresp re refurbishments; tf Peter Rubin re Alan Brown not making application; review Asphalt contract with CVRD and extensions; emt Ilse @ CVRD; tt Jas Sandhu re: cement, dike, asphalt status, close down Dec 27; tt Wade re concrete work, ensure enough for slab pour, make some blocks but don't do 1/2 pour; tt Dave Johel re John Klassen, re: Surj; other matters; corresp with D Toigo to finalize auction agreement; distribute to secured creditor group for review/approval; Hours Charged 12/19/2013 0.4 corresp with Gloria re Palladian a/r; tf Peter Rubin re tomorrow's application and clarify some points; emt Surj Johel re Mining Inspection and seeking anything from MOE; emt Surj re stay of proceedings;; corresp with Wayne and Maynards re getting repairs done and ordering; Auction agreement: dun secured creditors re: approval of agreement, receive positive responses from RBC, CWB, BDC;, emf,t Danielle with execution copy; tf Ilse, CVRD; emf,t Brian Dinnison of CVRD affirming agreement on terms; emf internal staff re Telus dispute and emt Surj Johel re same; tt, 2X emt,tf Dave Johel with termination; tt Surj re termination effective Dec 31; 12/20/2013 0.4 emf t Wells Fargo (Ms. Lanteigne) re auction and general issues; prepare for and attend at Court; emf J Webster; tt, emt Wade Radcliffe re termination and status of ops; emt,f internal staff, emf,t Jas Sandhu re assets of Westcoast and others who owe us money; emt Gloria Belcourt spelling out employment changes, supervision responsibilities and office tasks to be completed; review of WEPPA documents 2x and disc same with internal staff; tf,tt Butsy Sangha re interest in entire operation, disc assets, staff and last season; work on repairs and facilitating payments on repairs; tf,tt Tom Todesco; TOTAL 12.6 12.6 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR THE PERIOD TO DECEMBER 31, 2013 * Project Exp Date Exp Amt Exp Desc Exp. Code Description LINNEN BLAIR 10/31/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/6/2013 258.60 Hotel during stay November 4-6/2013. Hotel /Accommodation 11/6/2013 143.50 Per diem for Nov 4-6/2013. Full day reimbursement for Nov 4 Per Diems or Meals and Nov 5 ($60/per day). Partial day reimbursement for Nov 6 (breakfast $12 plus lunch $15). 11/7/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/14/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/22/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/29/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/6/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/20/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier MATSUDA LUCAS 10/30/2013 100.96 flight from Vancouver to Nanaimo for trip to Johel's office Fares 11/01 10/31/2013 264.42 cost to change locks at office and have spare keys cut Supplies - Office 11/1/2013 17.00 get spare keys to premises cut Supplies - Office 11/1/2013 100.96 flight from Nanimo to Vancouver 10/30 Fares 11/1/2013 221.40 rental car for trip to johel's office from oct 30 to nov 1, 2013. Car Rentals 11/1/2013 47.12 fuel for rental car Car Rentals 11/1/2013 232.75 hotel for 2 nights in Duncan, bc 10/30-11/01 Hotel /Accommodation 11/5/2013 10.35 payroll cheques to Nanaimo by Harbour Air Fares 12/13/2013 10.35 sending payroll cheques to Nanaimo for pickup Supplies - Office PALLEN RICHARD 12/20/2013 162.64 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 257.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 200.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 29 DATED 2013-12-02 AIRFARE 12/20/2013 34.73 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Client Entertainment NO 29 DATED 2013-12-02 BREAKFAST 12/20/2013 175.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 213.84 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 29 DATED 2013-12-02 HOTEL 12/20/2013 20.34 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 29 DATED 2013-12-02 CAR FUEL 12/20/2013 400.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 85.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 PER DIEM MEALS Per Diems or Meals 12/20/2013 87.55 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 CAR RENTAL 12/20/2013 25.35 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 28 DATED 2013-11-18 EXPENSES Car Rentals Car Rentals Total Expenses for the period 3,141.35 Expenses for each of the 12 Companies 261.78 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Lake Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700258 Account number: 60135360 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: February 14, 2014 Payment requested by: February 15, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Lake Concrete Ltd. for the period to January 31, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 3,980.00 GST 199.00 Total due 4,179.00 Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JANUARY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 5.1 450 2,295.00 MANAGER MATSUDA, Lucas 0.6 350 210.00 SENIOR ASSOCIATE LINNEN, Blair 4.7 250 1,175.00 ADMINISTRATOR CHAHAL, Kirandeep 2.0 150 300.00 Total 12.4 3,980.00 TOTAL FEES 3,980.00 GST 199.00 TOTAL AMOUNT DUE 4,179.00

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description Hours Charged MATSUDA LUCAS 1/6/2014 0.1 emt/emf Jas re storage policy on all equipment and trucks 0.6 1/7/2014 0.2 emt/emf Jas re fleet policy change, tt LMG Pringle re policy change, PPSA 20- day notice 1/14/2014 0.1 emf Independent Concrete re January payment confirmation 1/20/2014 0.1 review and approve disbursements, 1/24/2014 0.1 review and approve disbursements, CHAHAL KIRANDEEP 1/8/2014 0.8 Issue cheques 2.0 1/13/2014 0.4 Issue cheques 1/16/2014 0.2 Dec 2013 bank reconciliation 1/23/2014 0.2 Issue cheque 1/29/2014 0.2 Issue cheque 1/30/2014 0.2 Post deposit LINNEN BLAIR 1/6/2014 0.2 Review revenue and GST payable; preparation for GST return. 4.7 1/7/2014 0.9 Review GST ITCs; file GST return; calculate wages for WCB filing; prepare WEPPA letter and POC for employee terminated Dec 31, 2013. 1/8/2014 0.2 Emt BC Hydro re: account; tcf/emf employees re: WEPP and POC. 1/9/2014 0.4 Prepare salary payroll cheque; calculate and prepare WCB payment. 1/13/2014 0.7 Internal discussion re: WEPP and severance claim; emt. H. Sevenoaks; prepare Q4 PST return. 1/14/2014 0.2 Prepare GST remittance summary for Oct 30-31, 2013 and send to G. Belcourt; tcf. H. Sevenoaks re: WEPP severance issue and discuss internally. 1/17/2014 0.1 Review notice of reassessment and agree to RT filing. 1/20/2014 0.2 Emt. RBC re: account activity; reconcile General account to current. 1/21/2014 0.5 File to BRSP; update general account reconciliation; work on November intercompany transactions; prepare cheque requisitions/deposits re: same. 1/22/2014 0.7 Finalize November intercompany transactions and requisitions/deposits; work on December GST returns; prepare CRA remittances for employee withholdings; 1/31/2014 0.6 Prepare and file GST returns, payment at RBC; review of GL. PALLEN RICHARD 1/6/2014 0.4 emf W Marriette re repairs; emf,t W Mariette re security concern; emt,f internal staff re security; emf,t Tom Todesco re vehicle returns D&S Johel related matters; tf,tt, emt Micael Labrava of Sunbelt Network re availability of assets, package and timing; emf Dave Renard re dike holdback; emt internal staff re same, and developing strategy to get done; tf,tt Jerry Doman re meeting; emf,t internal staff re RBC taking over GMAC/Resmor liens; 1/7/2014 0.4 fwd Sunbelt queries with some answers to internal staff for response; corr with internal staff re ICBC fleet insurance; emf,t Aaron Stewardson after consulting with Peter Rubin on disclosures re sales/finance to new Johel entity; emf,t Michael Naprava; emf,t K Janzen, RBC re: Receiver's Certificate, fwd to internal staff; tf Dave Johel re vehicles, offer on Trailcrest property drafted and seeking meeting to review, equipment offer; emf,t internal staff re vehicles; emf J Webster, emf K Jackson re: presales and Maynard financing of Johel entity; emf,t internal staff re: demand on $50k advance; 1/8/2014 0.1 emf K Jackson, J Webster, tf,tt Stephanie Sieber, tf,tt Doug Hyndman all re: Maynard pre-sale; monitor correspondence with Sunbelt; monitor equipment repair issues with Wayne Marriette and Mike McIntosh; emf,t internal staff re 20 day notices (waived by court order), emf,t Tom Todesco re: new codes and status generally; 1/9/2014 0.4 tf,tt, emf,t Broker Michael Naprawa 4x re: scope of interest, re process, re asphalt contract, re mine inspection, re principal, re 'protection' from offer being shopped; re:approval process; am Dave Johel re info from Gloria, status of cleaning up office; status of his offers, re new players interested in core property; tt Aaron Stewardson re: Michael Naprawa; emt,f Peter Rubin re J Brown availability re: mid Feb 2014; maintenance corresp from Wayne M; tf,tt Jas Sandu re "visitors"; consider position re powered with internal staff; corresp re dike holdback resolution between internal staff and Renard; am Dave Johel and John Karlsson re Trail crest property and Paldi property; 5.1 Page 1 of 3

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/10/2014 0.3 emf,t Dan Lazaro re pit materials; emf Wayne Maririette re repairs; emf G Belcourt re office clean up status; emf,t internal staff re secured creditor legal costs and account cut-off; tt Jerry Doman re meeting next week; tt Buncy Sangha,(Island Concrete) re interest level; update register of pot'l purchasers; instr internal staff re contacting others; tf Andrew Masse, BDC; tf Larry Gwozd re: interest in Trailcrest and Paldi lands; much crresp w Michael Naprawa re: various issues and thoughts on bundling a deal; emf,t Brad Archibald, Colliers re: pit property; 1/13/2014 0.5 prepare file notes for auction agreement and Dec 20 court order; tt Aaron Stewardson to consider enbloc offer for all equipment; disc re WEPPA and severance denied if termination is post receivership; emf,t Brad Archibald re property sale process; corresp with Michael Naprawa re: pot'l pond liability and regulation surrounding pond, get background info from Jas; emt Mike Scott, Terrace with info package, leave vm to confirm package sent; seek business license copies; emf,t Wayne Marriette confirming benefit coverage and clearing rumour of denied coverage; emf,t Tom Todesco re viewings; corresp with Aaron Stewardson re: competing pre sale positions, attitude and interest of pot'l purchaser; trip preparation and map out negotiation points Hours Charged 1/14/2014 0.3 emf Wayne advising D Johel instructed Tony to not move his tools; fwd same to Aaron and query status of earlier proposed sale of equipment - nothing other than finance received 10k deposit toward loan; Aaron would contact D Johel to tell him no deal and not to instruct staff; much corresp with Gloria regarding G.L completion issues, a/r dunning, office clean up, etc; emt Micheal Naprawa with businsess license; emf Mike McIntosh with draft brochure; emf Jas Sandhu with mines inspection reports; tf Dave Johel re other potential purchaser and scope; re his life insurance policy, re BMO position; tf,tt Peter Rubin re pot'l purchaser and position; complaint from union personal they weren't paid Boxing Day when office was; explain why; 1/15/2014 0.1 emf,t Larry Gwozd re Cherokee; review of current payroll hours, tt Jas re same - extra's in maintenance and repair; tt Aaron re DJ deal vs. big deal; tt Michael Naprawa; review payroll; tt, emf Jas Sandhu as to why hours were so high - shop maintenance work 1/16/2014 0.5 corresp with Michael Naprawa and employees while enroute; at Johel premises 12:30 to 6:30, am Dave Johel; 2x am Jas Sandhu, tour yard, touch base with employees; am Gloria and Cindy re boxing records, am Gloria re g/l's; emf Tom Todesco; am Michael Naprawa 3:30-5:30, without his principal, receive and reject initial offer of $6m for parcel one plus all equipment, continue discussions ; am Dave Johel re him getting his act together. 1/17/2014 1.0 @ JBBC offices 7:30 to 12:00; review aggregate sales reports with Holly and Gloria; emt Michael Naprawa with same; emt Jerry Doman to confirm info being provided and meeting today; tt M Naprawa (lvm) re sale of other equipment going to proceed unless they object); emt,tf Aaron Stewardson re completing sale to CID and finalizing auction brochure; emt internal staff re boxing records; text to/fr John Karlsson re: Trailside property; meeting with Jas and Holly re a/r collections; tour concrete building offices with Cindy; scope out paper recyclers; am Jerry and Ron Doman in Chemainus; 1/23/2014 0.3 corresp re stat dec on dike; corresp re: site security; 3x emf,t Michael Naprawa re: information on structure and data; 3x tt,tf Michael re price levels and underlying issues for valuation re: Parcels 1, 2, and 3 as well as all the office furniture and equipment; 1/24/2014 0.1 prepare for call with Aaron re: price for all smalls and re discussion with Naprawa; tf Aaron re broker and knowledge of NJG; emf Naprawa stating Johel dieal not closed and offering to buy that too; emt Aaron/M Siebold re status and confirm it is done except for some transfer docs; lengthy conversation with Naprawa where we discussed his allocation of price. Will not go over $6.8 for Parcel 1 and all equipment; discussed valuation of Parcel 1 as agreed and remaining alue of equipment; invited to make offer; emt Aaron re status; emt Johel whether he will get his deposit in to us; Page 2 of 3

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/27/2014 0.3 2x emf,t tt Michael Naprawa re: data/software; do comparative analyses of offers; tt, emt, 2x tf Aaron Stewardsson re auction costsa if auction cancelled; 2x emf,t, tt M Naprava re data and info; tf, am Dave; provide DJ with 2 copies of his offer; emf,t internal staff re a/r; tt Peter Rubin with update as to status of offers and discussions with lenders; coresp re dike - Engineer wants an invoice matching their agreement; emf,t Tom Todesco regarding his role and continuation; emt Andrew Masse and Janine Scheurmann and their counsel with comparative analysis of offers; recap of progress to date and status; conference call re same; and tf Janine Scheurmann re rumour mill in Lake Cowichan; Hours Charged 1/28/2014 0.2 emf M Naprawa re closing taxes; research PTT, emt Naprawa with some ideas on allocation; emt D Johel; emt Gloria Belcourt re: CVBP logging particulars; emf,t Gloria Belcourt re progress on general ledgers, packing and general; review of legal bills of Blakes and emt Peter Rubin regarding same; 1/29/2014 0.1 2X emf,t Gloria; emt Ronnie and Gerry Doman re logging revenue and other docs; emt,f,t M Naprawa on status and general business issues re Johel: ie. Shut down, long term contracts; market, etc.; tf Aaron Stewarson re wiring funds and deal status; powder deal closed today; investigate background of John C Karlsson, held out to be agent for financing several matters in Cowichan Valley; 1/30/2014 0.1 emf Gloria Belcourt re: further detail on CVBPL; emt Gerry Doman re whether he wants to sell his interest or buy our interest; instr internal staff re pursuit of life policies and particulars now; lengthy call with Michael Naprawa re: whether this guys going ahead or not, rates him @ 50% now and likely he'll just go after Parcel 1 plus office/shop equip and Parcel 2; tt,tf Dave Johel re status of his financing; TOTAL 12.4 12.4 Page 3 of 3

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Lake Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700413 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Lake Concrete Ltd. for the period to February 28, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: March 20, 2014 Payment requested by: March 21, 2014 Fees 6,547.50 Disbursements 244.16 Total fees and disbursements 6,791.66 GST 339.59 Total due 7,131.25 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO FEBRUARY 28, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 4.8 450 2,160.00 MANAGER MATSUDA, Lucas 8.3 350 2,905.00 SENIOR ASSOCIATE LINNEN, Blair 4.8 250 1,200.00 ADMINISTRATOR CHAHAL, Kirandeep 1.8 150 270.00 TECHNICIAN OR, Samantha 0.1 125 12.50 Total 19.8 6,547.50 TOTAL FEES 6,547.50 DISBURSEMENTS - Schedule 1.1 244.16 TOTAL FEES AND DISBURSEMENTS 6,791.66 GST 339.59 TOTAL AMOUNT DUE 7,131.25

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description MATSUDA LUCAS 2/4/2014 0.8 tt/tf Donato re interest in purchasing Receiver's shares and interest-bearing loan (25% interest in Independent Concrete Ltd.), tf/tt Ian Maxwell re CLCL's 25% interest 2/5/2014 1.2 emt/emf/tt/tf Donato re offer, request and review current financial statements, determine rough valuation of company, tf/vmf Ian Maxwell re sale 2/6/2014 0.8 tt/tf Ralmax re CLCL's 25% interest in ICL, vmt Independent Concrete re Ralmax offer, emt/emf Maynards and company re concrete forms belonging to Westcoast, 2/7/2014 0.2 vmt ICL re position, emt/emf Canadian linen re changes to invoices 2/11/2014 0.3 emt/emf ICL re Donato's schedule, emt company re location of shares, emt Ralmax re schedule 2/17/2014 0.1 emt/emf Donato Petriello re sale of interest in ICL 2/18/2014 2.1 draft invitation for offers. form of offer and PSA for ICL shares Blakes for review, emt/emf Gloria re loan amortization schedule, 2/19/2014 0.5 tf Blakes re ICL interest, provide information as requested, emt Ralmax re plan 2/24/2014 1.8 emf/emt Blakes re Initiation for Offers, review changes, provide comments, and finalize, send to interested parties, draft and send letter to ICL's counsel to have shares sent to Blakes, 2/25/2014 0.3 lf ICL's counsel advising share certificates being sent to Blakes, tf ICL re conditions and timing 2/27/2014 0.1 emt ICL re ways to provide deposit 2/28/2014 0.1 receive offer to purchase and confirm receipt to interested party, receive confirmation share certificates received by Blakes CHAHAL KIRANDEEP 2/3/2014 0.2 Post deposit 1.8 2/7/2014 0.2 Jan 2014 bank reconciliation 2/11/2014 0.6 Issue cheque; post deposit 2/19/2014 0.4 Post deposit; post journal entry 2/25/2014 0.4 Issue cheque OR SAMANTHA 2/26/2014 0.1 Draft court report. 0.1 LINNEN BLAIR 2/4/2014 0.2 Review of GL. 4.8 2/6/2014 0.6 Input information and provide employee with TIF form for WEPP claim. 2/11/2014 0.4 Send G. Belcourt GL export in excel; provide copies of invoices/remittances as requested; process requisition for payroll. 2/12/2014 0.1 Prepare and take cheques to harbour air for delivery. 2/14/2014 0.2 Process request for Canada Post mail redirection. 2/17/2014 0.7 Review GL, summarize issues outstanding, consider accounts to pass to Wolfo or for adjustment. 2/19/2014 0.1 Scan and send January bank statement to G. Belcourt. 2/21/2014 0.8 Search and scan copy of Finning invoice to G. Belcourt; file to BRSP. 2/24/2014 0.4 Prepare and file January GST return; settle January intercompany transaction. 2/25/2014 0.1 Prepare cheque requisitions for payroll. 2/26/2014 0.2 Consider tasks to complete by remaining employees, prepare list, discuss internally, call to G. Belcourt re: same; arrange Harbour Air pickup in Nanaimo and deliver cheques to Vancouver harbour. 2/27/2014 0.5 Internal review and discussion re: contracts to terminate; work on statement of R&D. 2/28/2014 0.5 Emf/emt G. Belcourt re: partial March salary pay, research re: same; file T4s and T4 summary to BRSP; filing to BRSP. PALLEN RICHARD 2/3/2014 0.2 3x emf,t Jerry Doman, emf,t Ronnie Doman all re: CVBPL; sign cheques; tf, emt eter Rubin re allocation of legal fees, emt Michael Neprawa; review and comment on Lee Paterson email; Hours Charged 8.3 4.8 Page 1 of 4

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/4/2014 0.1 tt Carrie re records progress, ff RBC confirming funds transfer; tt Gloria re g/ls, T4's, other, am internal staff re Satgur and efforts to frustrate collection; emf Maynards with DIP interest invoice; create file note for same; am internal staff re Ian Maxwell and Independent Concrete; tf Ian Maxwell re availability of cement mixers; tf Jas re industrial site; tt Jas Sandhu re: recycling mat'l status and staying on top of it; emf,t Bernise of Wells Fargo re status; emt Michael Naprawa on status; tt Dave Johel re $; emf,t Andrew Masse; 2/5/2014 1.0 a/.r - correspondence with Wolfco and internal staff re Satgur; review of ICL offer and recent f/s, look at satellite view of operation, non arms' length transactions, need for affidavit and how to then approach Maxxwell re interest; disc with internal staff re update of G/Ls and finalization of their accounting, say to Dec 31 or Jan 31; tf, emt Aaron Stewardson re Maxwell offer on mixers and that I told him I doubted you would pre sell in view of extent of interest; offer is 59% > OLV!; advised Aaron to seek CWB approval; review schedule of repair labour/materials to be charged to Maynards, instruct on adding more detail; emf Michael Naprawa - no contact with his client; Hours Charged 2/6/2014 0.1 tt, emt,tf Dave Johel re need to vacate recycling contracts; tt Jas Sandhu re recycling and proposed time frame; tt, 2X emf Gloria re g/ls and trying to update to Dec 31; emt,t Ilse Saraday of CVRD re proposed cut-off date and clean up issues; review of updated a/r, re sort data and highlight issues to be addressed and am internal staff re same; review of refurbishment expenses due from Maynards, emt Aaron Stewardson re same; emf,t Jay Scott re concrete forms owned by 3rd party; confer with internal staff re ICL offer and Remax interest; create file note and analyze known issues regarding Countrywide Village Realty Ltd; emf Jas Sandhu re 3rd party material on site; emf,t internal staff re Satgur a/r; 2/11/2014 0.2 emf Ilse re CVRD and recycling facility closure; tf Aaron Stewardson re activity of the Beast and related equipment; tf D. Johel re whether he will get funds in hand, CVRD contracts disclaimed as of 14/2; equipment sales to date, auction prep incl removal of all personal items, consider position and approach re realizing ICL interests and timing; instr internal staff on records, g/l's, records to Butler vs office; emf Jay Scott Maynards; 2/12/2014 0.2 review and endorse many cheques; emf,t J Doman re CVBPL; tf Peter Rubin re my comments on Blakes accounts; review of real estate portfolio for anything 'unattended'; review of real estate portfolio for any titles under our control that were not being attended to; tt Dave Johel re: progress, computer purchase Maynards presale of trailer TR819; progress on a/r; 2/13/2014 0.3 create filenote re jointly owned property; tt Gloria Belcourt re: electronic copies of g/l's, Meagre Creek/CVBPL/505 requirements amd T4 status amd documentation; tt Jas re program for final deliveries, grind, truck and mix and clean up of equipment back in yard and gate to north pit; a/r issues re City of Duncan - disc w Jas then internal staff; tf Aaron Stewardson update; tf Dave Johel - Jay Soctt advising him I said not to sell office f&e to him - untrue; emf,t Jay Scott re: LD565 erroneously advertised by Maynards; emf,t Aaron, tt Jas re gravel movements and return of equipment to yard post clean up of processed recycling; follow up on CVRD h/b cheque, redirection of mail, other a/r collections; 2x emf,emt Jerry Doman re banking authorities, billing to Rogers and Hino truck; create file notes for equipment presales; 2x emf,t Jerry Doman re CVBPL future; Page 2 of 4

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/17/2014 0.2 emf,tt Tom Todesco; tt Jas re status of North Pit and clean up; corresp re getting dike holdback released from joint account; review of Maynards presale list; emt Jay re exceptions noted; 2x emf G Beclcourt with particulars re: 505396 BC Ltc tax billing and accounting and lease copy; emt,f Jerry Doman re same; emf Peter Rubin with substantive defense by Satgur regarding debt; review same and forward with comment to Saul Rubin, Wolfco and Jas Sandhu/Dave Johel of Johel group; prepare file note to collect all docs re: security held by CVRD for recycling closure/performance; follow up on status of tasks; ef,tt Jay Scott re "Hentry of Columbia Fuels (aka Harry of Coast Environmental) being threatening; tt Dave Johel re: Satgur a/r issue, re: f&e; re: financing for his offer, etc; emt Maynards to confirm f&e sale; start drafting letter to CVRD for return of security; Hours Charged 2/18/2014 0.3 emf internal staff with queries on nature and status of various investments, security deposits and prepaids; review and comment thereon; emf Saul Rubin, Wolfco; tf,tt Craig Beveridge, counsel for Jerry Doman re pulling Hino from auction or setting proceeds aside; at Johel premises 2:30 to 6:30: meetings with Maynards people, Jas, tour yard, speak with employees; tf,tt Al Horseman interested in office/main shop, etc and invited him to make offer; am D Johel and receive offer, push for deposit, wire/draft or? at least bank conf'n it was on its way; emt secured lenders and counsel re same; 2/19/2014 0.9 '@ Johel Group site 7:30 am to 1:00 pm; try to confirm whether D Johel money arrived - it did not, instr Mike MacIntosh @ 8:30 am to proceed with auction of all items; am D Johel re same; am Tom Todesco; review auction set up, monitor Coast Env rep (Harry); 2x emf J Webster; 2x emf,t Kibben Jackson; tf Andrew Masse; emf,t Stephanie Sieber; am various buyers; am Donato of Indep Concrete; emt all secured parties with status of auction; @ tf,tt Helen Sevenoaks, conference with Peter Rubin re document for offers, incl contract terms, for sale of ICL interests; update from Maynards regarding sale; 2/20/2014 0.6 review preliminary auction results; analysis of patterns and 3 bidders likely to be Johel nominees; 3x emt,f Mike McIntosh/Aaron Stewardson; report out results to secured lenders; calls with several secured creditors; review draft invitation for offers and draft PSA re ICL shares, edit in track changes and fwd to internal staff with comments on closing schedule, construction, confirmation and deposit; internal meetings re following up on receivables, life insurance, mail redirection, allocation questions; emf,t Brian Archibald re status pf ;amds; tf Larry Gwozd re Cherokee Lands 2/24/2014 0.2 emf,t Jack Webster on status; emf,t Brad Archibald re listings; emf Helen Seven Oaks re documents for sale of Independent Concrete interest; emf,t Mike McIntosh with party interested in Core property; emt Construction Equipment Supermarket, Winnipeg with Sale package; update list of real estate holdings, emt,tt Brad Archibald re listing CVPL and Paldi properties with joint owners, Brad has client interested in PID 009 994 645 with office buildings and on the South Shore properties; 2x emf Maynards re one party needs BDC to provide a discharge; 2/25/2014 0.2 f/u with internal staff re life ins and records inventories; am internal staff re WEPPA problem (late TIFF's no extension from Service Canada); corresp with Brian Archibald; receive and review offer from Pro Cut Lumber, investigate who was owner; confirm owner/president with Brad Archibald; challenge terms with Brad, they are workable; emt ISCU Jannine Scheurmann and counsel with offer and commentary; 2/26/2014 0.1 consider disclosures to date on life insurance; coach internal staff on alternatives for realization; disc'n with internal staff and K Janze, RBC re cash collateral held for CVRD l/c; discns with internal staff and Gloria re fwd tasks and time frames for completion - out by March 7; tt Ilse Saraday, CVRD; Page 3 of 4

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Hours Name Date Hours Description Charged 2/27/2014 0.2 review Maynards accounting; prepare comparative analysis, identify 3 issues, emt Aaron Stewardson re same; receive and review corrected Maynards accounting; consider liquidation options for life insurance and instruct internal staff; tf Andrew Masse re discharge of PPR security to accommodate a purchaser's financier; TOTAL 19.8 19.8 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO FEBRUARY 28, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description PALLEN RICHARD 2/24/2014 101.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 RENTAL CAR 2/24/2014 121.08 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 33 DATED 2014-02-03 HOTEL 2/24/2014 180.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 33 DATED 2014-02-03 AIRFARE 2/24/2014 38.52 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 FUEL 2/24/2014 84.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 33 DATED 2014-02-03 MEALS LINNEN BLAIR 12/30/2013 10.35 Harbour Air delivery of cheques. Postage/Courier 1/2/2014 10.35 Harbour Air delivery of cheques. Postage/Courier 2/12/2014 11.36 Harbour Air delivery of cheques. Postage/Courier 2/13/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 2,100.60 Canada Post mail forwarding Postage/Courier 2/17/2014 8.99 Parking - working late Car Parking MATSUDA LUCAS 1/29/2014 10.35 Courier payroll cheques to Nanaimo for delivery to Johel Postage/Courier Office Total Expenses for the period 2,929.90 Expenses for each of the 12 Companies 244.16 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Lake Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700610 Account number: 60135360 Invoice date: April 17, 2014 Payment requested by: April 18, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Lake Concrete Ltd. for the period to March 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 6,640.00 Disbursements 33.74 Total fees and disbursements 6,673.74 GST 333.69 Total due 7,007.43 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO MARCH 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 7.4 450 3,330.00 MANAGER MATSUDA, Lucas 1.1 350 385.00 SENIOR ASSOCIATE LINNEN, Blair 11.0 250 2,750.00 ADMINISTRATOR CHAHAL, Kirandeep 1.0 150 150.00 TECHNICIAN CIMMERS, Celeste 0.2 125 25.00 Total 20.7 6,640.00 TOTAL FEES 6,640.00 DISBURSEMENTS - Schedule 1.1 33.74 TOTAL FEES AND DISBURSEMENTS 6,673.74 GST 333.69 TOTAL AMOUNT DUE 7,007.43

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description Hours Charged MATSUDA LUCAS 3/4/2014 0.7 review ICL offer, tt/tf Blakes re next steps, emt Ralmax 1.1 3/5/2014 0.2 emf Ralmax re no further interest in ICL, emt/emf ICL re offer, emt Blakes to proceed 3/26/2014 0.2 review APA amendments from Blakes CHAHAL KIRANDEEP 3/3/2014 0.4 Issue cheques 1.0 3/12/2014 0.2 Issue cheque 3/14/2014 0.2 Post deposit 3/24/2014 0.2 Feb 2014 bank reconciliation LINNEN BLAIR 3/3/2014 1.2 Work on statement of R&D; process final payroll; calculate payroll remittance; 11.0 prepare request to close RP0001 account. 3/4/2014 0.6 Work on revisions to R&D; work on updating Maynards refurbishment costs. 3/6/2014 0.7 Work on detail auction proceeds report; make revisions to R&D. 3/7/2014 0.5 Finalize summary and detail auction proceeds reports; make final revisions to R&D; prepare summary of assets and liabilities. 3/10/2014 1.0 Review, record, and file statements received from Receiver General, Minister of Finance, WEPP etc.; finalize Maynards refurbishment charges; prepare February GST returns; prepare and file 2014 T4 Summary. 3/12/2014 0.5 Work on waterfall analysis. 3/13/2014 0.6 Work on waterfall analysis; update secured creditor debt balances. 3/14/2014 0.2 Attend on creditor call and update waterfall for GST trust/unsecured claim. 3/17/2014 0.3 Prepare WEPP letter/poc for terminated employee. 3/18/2014 0.7 Work on secured creditor claims and waterfall analysis; file February GST return. 3/19/2014 0.5 Work on secured creditor claims and waterfall analysis. 3/20/2014 0.6 Settle February and March intercompany transactions; work on secured creditor claims and waterfall analysis. 3/21/2014 0.5 Prepare Statement of R&D as at March 15th. 3/24/2014 0.8 Working on waterfall for Receivers report. 3/25/2014 0.8 Working on waterfall for Receivers report; working on A/R. 3/26/2014 0.9 Working on secured creditor updates for waterfall analysis. 3/27/2014 0.3 Working on Receivers report. 3/31/2014 0.3 Review GST account; lengthy discussion with CRA; update waterfall for statements received. PALLEN RICHARD 3/3/2014 0.1 2x emf,t internal staff re Ministry of Labour; tf, tt Brenda Sillito, MoL re unpaid wages; tf Ilse Saraday, CVRD re vacating licensed recycling site and release of deposit, they will inspect and advise; emf,t Brad Archibald re office offer and interest in cell tower site; 3/4/2014 0.3 tf Jas Sandhu re termination, re gas, re brothers' interest in real estate; tt, emt Aaron Stewardson re accounting and D Johel; tt,lt Keith Nelson, re acquiring shares of Countrywide Village Realty; start drafting report; emt, tt Janinne Scheurmann, ISCU; tf Stephanie Sieber; 2x emf,t Brad Archibald re counter to his clients' offer on office property; review draft R&D and propose changes; tt P Rubin re: propose disclosure to secured parties this week (auction results,k R&D, updated balance sheets), offer alternative thoughts on priorities and allocation methods; re relative priorities of wages, get, pst, CCAA charges; re: Indep. Concrete status; re: CVBPL and advise re key man life policies; tf D Johel; looking at ins policies with broker in am, understands deadline; 7.4 3/5/2014 0.2 tf,tt Brad Archibald re main office property; will be making a decision soon; emf,t Jeffrey Visser, tf Aaron Stewardson re inadequacies in list; refer to initial lists used to consummate auction agreement; prepare current summary of lands and status; report drafting; Page 1 of 4

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/6/2014 1.5 review of Maynards accounting (Visser email of March 5, 4:00 pm) - identify and begin correcting issues: sold lots not paid for excluded; allocation of purchase price on bulk sales and CIDA sale not performed; missing items; included other consignors sales; pre-auction sales not integrated; lack of ownership and first charge creditor data; work on correcting; later instruct internal staff to continue, several calls and emt Geoffrey Visser re issues; 2x emf P Rubin re ICL interest; emf Jas Sandu re gas charges; emt Will Roberts re: ICL and seek approval of sale; emf Will and correct that BoM not in first place on Cowichan Lake Concrete; send same emt RBC, CWB and ISCU; emf Brad Archibald with counter offer of office property and some valuation points; consider same and fwd counter to ISCU with comment; emt Brad Archibald re counter and re his listing proposals; tf Peter Rubin and Joan (corp lawyer) re: governance issues/force liquidation of CVBPL; corresp with internal staff on site re various issues; emf,t Brad Archibald, tt Aaron Stewardson re his client 's asset removal deadline; emf,t Jerry Doman re CVBPL and status; Hours Charged 3/7/2014 0.5 2x emf Geoff Visser, Maynards; Review of auction results and compliation of estimated balance sheets, R&D, emt stakeholders; consider options and questions for discussion; tf Brad Archibald re offer; emf,t Peter Vaartnou; tf Aaron Stewardson re reselling items purchased by bidder 612; 3/10/2014 0.3 review refurbishment costs and forward to Maynards; start developing waterfall for payment of CCAA priorities, BIA priorities and then to lenders - specific and general interests; 2x emt,f Janine Scheurmann, ISCU re conference call and re counter offer: party now up to $1 million; 3/11/2014 0.6 emt,f Andrew Masse; emf,t Kibben Jackson re legal fees on DIP to ensure auction related fees excluded; emt Alan Brown re Caterpillar accounting; 3x emf,t Jannine Scheurmann, ISCU; complete first version of waterfall of security interests, re-review PPR searches; emt parties with rescheduled conference call; emf,t Jack Webster re same; 2x emf,t Brad Archibald re his clients offer of $1M; get instructions from ISCU to counter at $1.1 M; emf Jay Scott re absence of Tom Todesco; emt Tom and copies to all; several emails from Tom Todesco; confirm Kaatza can leave scale/table there while we are dealing on the building; emf,t J Webster re his counter for conf time; emf Jack Webster with his clients concurrence to icl deal; corresp re rekeying lock to North Pit; emf,t Helen Sevenoaks re ICL deal; tt, emt Peter Rubin to go over draft waterfall; 3/12/2014 0.2 tf Russ Kowaski, San Juan Quarries re: North Pit; emf,t Brad Archibald, Colliers re North Rd offer @ $1.05 M; emt J Scheurmann, ISCU re new counter and comment; 3x emt,f Brad Archibald re unacceptable/unnecessary conditions and warranties and fixes thereof; conference with Peter Rubin re waterfall document and issues highlighted by it (.9); 2x emf,t Ken Rowley, CWB; corresp with internal staff and lenders re updated summaries on amounts; go over revisions to waterfall with internal staff; emf Jannine Scheurmann with instruction to pursue deal on property at $1.05M, tt, emt Brad Armstrong re same; 3x emf,t Tom Todesco re site security; 3/13/2014 0.4 emt,f Brad Archiblad re office property; edit PSA and fwd to Peter Rubin for comment; tf D Johel re bug out orders, allocations, failure to pay for bid (Karlsson), insurance policies; emf J Group re notice of discontinuation; tf Peter Vaartnou for RBC and comments on receiverships and waterfall analysis; emt,f Tom Todesco re property records; emf,t Jerry Doman re CVBPL property listing proposal and my comments; emt,f Jerry Doman re likelihood of call on D Johel mtg on jointly owned family property; corresp with P Rubin/H Sevenoaks re: PSA; incorporate edits into track changes doc and emt Brad Archibald; emf,t D Hatter, circulate corrected waterfall displaying other debts not reversed by bankruptcy; emf,t D Johel re removal of remaining items; emf Neva Beckie re DoJ position and fwd to Peter Rubin; emf,t Jay Scott of Maynards re Maynards removing their people from site but still goods to be dealt with and how; Page 2 of 4

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/14/2014 0.2 prepare for and chair conference call with all parties to review waterfall and various issues; tt Peter Robin post call to debrief; tf,tt 4x texts from Russ of San Juan quarries re asphalt dumped over hill and seepage on top; tf, emt Russ with form of offer/agreement; emf,t internal staff re gravel sales; emf Brad Archibald with executed offer, in revised form, on 8800 North Shore road, review same and emt Brad Archibald; emf Alan Brown that CAT did not take possession of collateral; check auction list; emt,f Maynards that equipment still in yard; emt Alan Brown re same; 3/17/2014 0.4 review, execute and distribute Pro Cut Lumber PSA on main building; review and, where appropriate, execute annual resolutions/reports; review Maynards auction final list and query same; file and review pictures on North Pitt asphalt waste; emt,tf Dave Johel re same; tf,tt AG office re unpaid wages - they will do nothing; tf, emt Brian Greet, counsel for Armtec; corr with Brian Archibald re access to premises and building records; emf,t Pat Bion for ISCU; am Andrew Masse and Doug Hyndman re issues: rent of equipment, replacement charge; allocations, value of their unsecured claim, service of foreclosure docs; nature on inter loan guarantees and security; emf Tom Todesco, emt Tom and Jay Scott re concrete plant removal and insurance of persons removing; 3/18/2014 0.2 emf D Johel, fwd to Blair re IEL dissolution proceeding; emf,t Aaron re pagment of auction proceeds; emf D Hydman with foreclosure docs, fwd same to Helen Sevenoaks and tt Helen; emf,t internal staff re Wolfco settlement idea; disc with internal staff re correspondence with challenged individual Karim Lakhani; emt,tf Jerry Doman re CVBPL and jointly owned property; instr'n to internal staff re payment to BDC of debt as negiated by secured lenders; emf,t Tom Todesco re CAT access to pick up equipment; review and execute cheques; Hours Charged 3/19/2014 0.2 emt Dave Johel, tf Jas re North Pit asphalt; file emails for past 3 months (1.0), emf Tom Todesco re building records @ place; emf,t Brad Archibald re ability to remove and instr Tom to get an inventory thereof; emf McMillan with Ryan Mortgage balances per foreclosure order;, fwd to internal staff; emf Jenny Johel with recent ISCU demands, fwd to internal staff ; 3/20/2014 0.3 drafting of next Court report; tf Aaron Stewardson re his concerns re proposed recompensation of Receiver expenses; summarize concerns re materials for further review, agree on Labour adjustment; tf 2x Bill of McNut Enterprises re North Pit and core properties; tt Peter Rubin re CRA non deemed trust priority and enforceability of default rate in DIP agreement; 3X emf,t Archibald re septic tank for office on neighboring property; 3/24/2014 0.4 4x emf,t Tom Todesco re site issues; emf,t Donato with executed ICL shareholder resolution; emf,t Jerry Doman re 505 property and CVBPL interests; report drafting re allocation of CCAA charges: increase in a/r, uses of cash, report drafting; review of updated R&D and waterfall; finalize invoice to Maynards and emt Aaron Stewardson; tf Dave Johel (2x) re radio licenses; 2x tf Peter Rubin re: DIP default interest and re CRA position; emfkt Helen Seven Oaks re ICL sale; emf,tf Brad Archibald re 8800 North Shore Rd 3/25/2014 0.4 tf Peter Rubin re 3rd party demands; emf Aaron Stewardson re payment of reimbursement of Receiver's expenses; review and schedule all 3rd party demands re payroll accounts; query whether post interest is secured; review and reallocation in waterfall model re updated payout figures and CRA data; tf, emf Brad Archibald re 8800 North Shore Rd and negotiate potential fixes; emf Brad with estimated size of easement/subdivision; emt Jannine Scheurmann, ISCU with problem and proposed solution; emt Johel service list with proposed way forward; R&D and Waterfall as at March 15; meeting invite to group for conf call; 3/26/2014 0.5 emf H Sevenoaks; review amendment, execute, fwd to Donato for execution and circulate; emf,t J Cockbill; work on report and assembly of appendices; review of latest iteratin of allocations; emf,t Tom Todesco re current status of various events; Page 3 of 4

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/27/2014 0.6 prepare for and chair lender conference call 2.5; complete draft of report; deal with reclass of IEL a/r on schedules and other small issues; corresp with Jack Webster re DiP default rate and his unbilled wip; 2x emf,t D Hyndman re service issues; tf,2x emf S Sieber re: various issues and re: 8800 North Shore Rd;; emt,f Brad Archibald re 8800 North Shore Rd decision and process to get addendum together; tf D Johel re CIDA proposed offer on 3 properties, advised no credit - send full purchase price with offer to be held in trust pending court approval/vesting order; emf,t Kevin French, RBC re various; emf D Hyndman re dip default rate clause in comeback order, emt.tf Bill Kaplan re same; Hours Charged 3/28/2014 0.1 corresp with Peter Rubin and Bill Kaplan re report edits and whether CRA priority reinstated if CCAA proceedings "terminated"; review SCC decision on Ted LeRoy; emf,t Brad Archibald re North Shore Rd; tf Russ, San Juan Quarries re North Pit; CIMMERS CELESTE 3/28/2014 0.2 Finalize Court Report and send to print 0.2 TOTAL 20.7 20.7 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO MARCH 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description System Administrator - CA 4/9/2014 115.68 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 HOTEL 4/9/2014 61.92 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 PER DIEMS 4/9/2014 23.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 FUEL FOR RENTAL CAR 4/9/2014 53.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 CAR RENTAL 4/9/2014 150.48 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 AIRFARE Total Expenses for ther period 404.88 Hotel /Accommodation Per Diems or Meals Car Rentals Car Rentals Fares Expenses for each of the 12 companies 33.74 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Lake Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700788 Account number: 60135360 Invoice date: May 22, 2014 Payment requested by: May 23, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Lake Concrete Ltd. for the period to April 30, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 6,060.00 Disbursements 28.16 Total fees and disbursements 6,088.16 GST 304.41 Total due 6,392.57 * Please Note change to the remittance information below. New bank accounts and new address. CAD Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO APRIL 30, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 3.5 450 1,575.00 MANAGER MATSUDA, Lucas 3.5 350 1,225.00 SENIOR ASSOCIATE LINNEN, Blair 10.6 250 2,650.00 ADMINISTRATOR CHAHAL, Kirandeep 3.9 150 585.00 TECHNICIAN CIMMERS, Celeste 0.2 125 25.00 Total 21.7 6,060.00 TOTAL FEES 6,060.00 DISBURSEMENTS - Schedule 1.1 28.16 TOTAL FEES AND DISBURSEMENTS 6,088.16 GST 304.41 TOTAL AMOUNT DUE 6,392.57

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description Hours Charged MATSUDA LUCAS 4/17/2014 0.3 emt/emf Donato re approval of sale of ICL interest 3.5 4/22/2014 1.2 emt/emf ICL and their counsel re closing documents and final payment, tt/tf Blakes re process, provide direction as required 4/23/2014 0.5 emt/emf/tf Blakes re closing documents to be signed, review emails from ICL's counsel re closing 4/24/2014 1.3 emt/emf Blakes re closing documents and process for ICL interest, execute documents and return to Blakes 4/28/2014 0.2 confirm wire transfer of deposit funds and notify Blakes CHAHAL KIRANDEEP 4/2/2014 0.2 Issue cheque 3.9 4/14/2014 0.2 March 2014 bank reconciliation 4/22/2014 0.7 Work on bankruptcy documents in Ascend. 4/23/2014 0.8 Work on bankruptcy documents in Ascend. 4/24/2014 1.3 Post deposit; Work on bankruptcy documents in Ascend; e-file documents with 4/25/2014 0.2 Post deposit 4/28/2014 0.3 Email to RBC to retrieve April 2014 account activity; Issue cheque 4/30/2014 0.2 Issue cheque LINNEN BLAIR 4/1/2014 0.7 Work on WCB Q1 return; update waterfall for statements received. 10.6 4/2/2014 0.5 Update waterfall for statements received; work on GST issues and lengthy discussion with CRA. 4/3/2014 0.1 Complete Q1 WCB return and request cheque. 4/4/2014 0.2 Reconcile cash at December 31st in financial statement preparation. 4/8/2014 0.5 Compile information for accounts passing to Wolfco. 4/9/2014 0.4 Prepare the Q1 PST information and pass internally for filing. 4/10/2014 0.5 Working on report, schedule and appendices, updates as necessary; meeting with P. Rubin (Blakes) re: same. 4/11/2014 0.3 Lengthy discussion re: status of RT0001 refund; preparing appendix for report and revisions re: same. 4/17/2014 0.1 Pay DIP and Admin CCAA charges; request for website update. 4/21/2014 1.7 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/22/2014 1.7 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/23/2014 1.4 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/24/2014 1.5 Work on updating R&D and waterfall for SOA and other bankruptcy documents. 4/25/2014 0.5 Work on distribution. 4/28/2014 0.3 Filing Bankruptcy documents to BRSP. 4/30/2014 0.2 File March GST return. PALLEN RICHARD 4/7/2014 0.2 tt,tf Peter Rubin re status of court application, approval of CCAA fees, ; whether we might get sale of North Shore in same application; emf Jay Scott re info on one piece of equipment; emf,t Dave Johel re property purchase; emf,t Dan Marchall OSB; emf Neva Beckie re lack of cash in IEL and issues therein; correspondence re dike holdbacks and terms thereof; emf,t internal staff re dike work; 4/8/2014 0.1 tt David McNeil re potential bankruptcy of companies and letter required; tt Stephanie Sieber for ISCU re: priority issue with BDC; tf,tt Andre Masse, BDC re priority issue with ISCU; review of remaining a/r and accounts to refer to Wolfco with internal staff; 4/9/2014 0.2 compile schedule of potential bankruptcy inversion, interested creditor, assets available to unsecured creditors and summary of issues; email same to Peter Rubin with list of issues for discussion; am Aaron of Wolfco Bailiff re a/r status and refer new accounts; review BDC/ISCU priority agreement; tt (vm) Sieber to correct that the priority agreement did not affect a/r and inventory; emt P Rubin re priority agreement; 3.5 Page 1 of 3

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description 4/10/2014 0.6 emf,,emt Tom Todesco re particulars by entity re potential bankruptcies, creditor lists and answer all his queries; emf,t Donato Petriello re ICL audit conf'n; am Peter Rubin to review issues and need for supplemental report; issues re access to 8800 North Shore Road; emt all parties re forthcoming Supplemental Report and request for instructions on bankruptcy; tt S Sieber, A Masse, and Will Roberts re instructions on bankrupting entities; draft Supplemental Report; tf Alan Brown re Caterpillar; corresp with Tom Todesco re site issues; tf Helen SeverOaks re flow of applications, term. of CCAA, continue receiverships, bankrupt co's; stay some of the bankruptcy administrative proceedings til Receiver pays over assets or discharges; 4/11/2014 0.3 tf Rhea, BoM with instruction to bankrupt, error on p.1 of waterfall; tf Doug Hyndman, for BDC re: CSL; 2x emt Verbrugge re presenting BLG accounts in report; complete draft of supplemental report and emt counsel for review; 4/14/2014 0.2 tt, emf Peter Rubin re comments on draft report and court times available; emf Helen Sevenoaks with comnmets, incorporate comments into report and finalize; receive and review Notice of Application and draft Order; 4/15/2014 0.2 emf,t Peter Rubin, emf,t Kibben Jackson re dip loan; har copy reports to Blakes; correspondence with creditors and counsel re application; tf, am Jerry Doman re CVBPL and jointly owned property; tf, emt Jas re dike works and arrange a date to inspect with engineer; emf,t Brad Archibald re enviro issue; emf Maynards and update DIP loan to April 17; 4/16/2014 0.3 tf Dave Johel 2x re: finance together, wants core properties within JBC and 505 and title to stay in their names, review of report and motion mat'l; conference with Stephanie Sieber and Doug Hyndman re source of remaining CSL funds; conferences with P Rubin re: GST priority and tomorrow's application; corresp with Brad Archibald, Helen Oaks, Janine Scheurmann and S Sieber re amendment to extend, approved for 2 weeks; emf Jas, emt Dave Renard re inspecting dike for deficiency work; emf,t Ronnie Doman re CVBPL; ; 4/17/2014 0.2 prepare for and attend in Court with Peter Rubin; execute and distribute Amendment #3 on 8800 North Shore; corresp with Surj and David Renaud re dike; tf realtors Brian Hibberd and Stuart Garneau re 116 acre aggregate site; repay DIP; repay Admin charge; emt Dave McNeill re bankrupting Cougar Crushing & Screening; correspondence with lenders and counsel after circulation of order; ff McNutt Enterprises with offer on 116 acre parcel, emt Jenta of McNutt to acknowledge receipt; emf,t Dave McNeil re CVContracting; emt Jannine Scheurmann, ISCU re: offer on 38 acres; 4/21/2014 0.2 review and approve Hayes McNeill invoices (54 pages); review status of various matters, tt Dave Johel re many things and confirm with emt Dave Johel; file emails and documents received over past 2 weeks; 4/23/2014 0.2 emf J Cockbill re lands; 2x emf,t Kevin French re: $50k security on Solid Waste Facility; tt,tf Peter Rubin re GST priority query; emf,t Dave Renard re: dike deficiencies, tt Dave Johel re same and seek hydro seeder id and contact info; 2x emf D McNeill re docs; 2x tt Tom Todesco re alarm systems; emf,tt Bill Steward re JIL investment in Cherokee; review draft bankruptcy docs (1.0); emf,t J Scheurmann, ISCU; emf,t Brad Archibald re 8800 North Shore Rd; 4/24/2014 0.3 detailed review of bankruptcy docs, still not good, propose numerous edits and different approach (1.5); tf S Sieber with ISCU instructions on North Pit counter, easement/cpl issue and status of North Shore Rd sale; 3x tf Brad Archibald; and Purchaser re enviro contam; emt,f Tom Todesco re pics; emt McNutt employee Jenta re counter offer, create file note and file docs; emt Peter Rubin re easement/cpl process; emt S Sieber with Amendment #3; sent S Sieber with copy of McNutt counter; 4/25/2014 0.1 tf,tt Julie, OSB; 2x tf,tt Gary Sam, OSB all re: OSB concerns re: ambiguity; ;5x emf, emt Tom Todesco re enviro issues and re: CCSL; emf,tt Peter Rubin re OSB position; tf Jenta Madsen, McNutt Enterprises re: counter offer on North Pitt; emf,t internal staff re OSB comments; Hours Charged Page 2 of 3

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO APRIL 30, 2014 Name Date Hours Description 4/29/2014 0.2 2x emf Peter Rubin re: OSB position, review E&Y orders re: SEFC; consider options; emf Ken Rowley, emf Doug Hyndman; emt all lenders and counsel re OSB position and delay in distribution; emf,t Daniel Shouldice re: potential property amalgamation in Lake Cowichan; am Bill Stewart re: TAL/JIL interests in Cherokee Land; try to copy pictures from Tom to BRS dbase; tt Gary Sam, set up meeting with he and Thomas Kwan with Peter Rubin and me; Hours Charged 4/30/2014 0.2 prepare for and attend meeting with OSB; communicate to staff; emt lenders and counsel affected; emt,f Tom Todesco, emt,f,t Dave Johel re property records on Cherokee Land Investment Ltd.; CIMMERS CELESTE 4/14/2014 0.2 finalize court report 0.2 TOTAL 21.7 21.7 Page 3 of 3

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO APRIL 30, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description MATSUDA LUCAS 3/6/2014 12.96 Lunch with Jas Sandhu of Johel Group Per Diems or Meals 3/6/2014 10.97 Snacks for office staff cleaning up Per Diems or Meals 3/6/2014 26.64 Fuel for rental car Car Rentals 3/6/2014 201.92 Return flight from Vancouver to Nanaimo Fares 3/6/2014 85.47 Car rental for Lake Cowichan trip Car Rentals Total Expenses for the period 337.96 Expenses for each of the 12 Companies 28.16 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Lake Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701127 Account number: 60135360 Invoice date: July 18, 2014 Payment requested by: July 19, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Lake Concrete Ltd. for the period to May 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 1,707.50 Disbursements 18.37 Total fees and disbursements 1,725.87 GST 86.30 Total due 1,812.17 CAD Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO MAY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 0.9 450 405.00 MANAGER MATSUDA, Lucas 0.4 350 140.00 SENIOR ASSOCIATE LINNEN, Blair 4.0 250 1,000.00 ADMINISTRATOR CHAHAL, Kirandeep 1.0 150 150.00 TECHNICIAN OR, Samantha 0.1 125 12.50 Total 6.4 1,707.50 TOTAL FEES 1,707.50 DISBURSEMENTS - Schedule 1.1 18.37 TOTAL FEES AND DISBURSEMENTS 1,725.87 GST 86.30 TOTAL AMOUNT DUE 1,812.17

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MAY 31, 2014 Name Date Hours Description MATSUDA LUCAS 5/1/2014 0.1 receive and file Certificate of Appointment for Bankruptcy proceedings 5/2/2014 0.2 prepare cheque requisitions for payout, execute cheques, send 5/9/2014 0.1 review and approve disbursements CHAHAL KIRANDEEP 5/7/2014 0.4 Issue cheques 5/8/2014 0.4 Issue cheques 5/14/2014 0.2 April 2014 bank reconciliation OR SAMANTHA 5/28/2014 0.1 Assist with R&D schedule. LINNEN BLAIR 5/1/2014 0.3 Work on distribution schedules. 5/6/2014 0.1 Consider issues for file wrap-up and summarize. 5/7/2014 0.6 Complete and file Proof of Claim re: Cougar Crushing & Screening; prepare for payment re: secured employee claims. 5/8/2014 0.1 Review WEPP statements and prepare payments for secured employee claims. 5/9/2014 0.4 Working on updating R&D for financial statement preparation. 5/13/2014 0.5 Updating waterfall for payments made to secured creditors; preparing R&Ds. 5/15/2014 0.5 Update R&D; compile information re: EI overpayment for Service Canada. 5/16/2014 0.1 Compile information re: EI overpayment for Service Canada. 5/26/2014 0.4 Update R&D to May 26/13 in preparation for settlement of intercompany borrowings; receive CRA assessment notices and calculate assessed amount and interest/penalties. 5/27/2014 0.5 Working on R&D re: CRA notices; bank account transfers re: settlement of intercompany amounts. 5/28/2014 0.2 Compiling asset information for secured creditor update. 5/30/2014 0.3 Prepare and file April GST return. PALLEN RICHARD 5/1/2014 0.1 emf,t OSB re acceptance of re-filed assignments; instructions to staff; receive certificates of app't; update to lenders; review payment calculations; approve document for cheque calculations; emf,t Kevin French re introducing new costs and int calc'ns; internal corresp re same; 5/5/2014 0.2 tf, tt Doug Hyndman re payment and source of funds; 4x emf,emt Jas Sandhu re clean up of on site oils; planning discharges; emt D Johel re: dike progress; emt P Rubin re timing discharge of Monitor and re discharging collateral mortgage from D Johel; emf,t Bill Stewart as financier to TAL Developments; 5/6/2014 0.1 tt Brad Archibald re: status of 8800 North Shore Rd, re: listing of PID 018-831- 265, and re: co listing Lake Cowichan properties on South Shore Road; emf D Johel re dike; emf K French, emf McNeil re CCSL data; instruct internal staff on tasks, by entity; 5/12/2014 0.2 emf,t Dave Johel re creditor payments; correspondence re PPR registrations not removed, remind internal staff of Maynards power and responsibility; enquire on accounting/banking status; 5/28/2014 0.3 emf,t Peter Rubin re ISCU foreclosure on PID 000-027-693; report to BDC and ISCU by email; shore up and correct issues; tf Alan Brown re equity ($100k+) in two pieces of CAT equipment, request confirming by email; tf Graham McMillan, realtor, re pit property; TOTAL 6.4 Page 1 of 1

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO MAY 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description Linnen Blair 2/26/2014 11.36 Harbour Air delivery of cheques. Postage/Courier 3/6/2014 8.99 Parking - working late Car Parking 3/10/2014 21.97 Parking - working late. Car Parking 3/10/2014 8.99 Parking - working late. Car Parking 3/20/2014 8.99 Parking - working late. Car Parking 3/23/2014 10.43 Parking - working late. Car Parking 3/26/2014 19.52 Taxi home - working late. Taxi Fares 3/27/2014 8.99 Parking - working late. Car Parking 3/30/2014 10.43 Parking - working late. Car Parking 3/31/2014 8.99 Parking - working late. Car Parking 4/2/2014 8.99 Parking - working late. Car Parking 4/2/2014 21.97 Parking - working late. Car Parking 4/8/2014 19.90 Taxi home - working late. Taxi Fares 4/10/2014 8.99 Parking - working late. Car Parking 4/21/2014 18.85 Taxi home - working late. Taxi Fares 4/24/2014 14.04 Parking - working late. Car Parking 4/24/2014 8.99 Parking - working late. Car Parking Total Expenses for the period 220.39 Expenses for each of the 12 Companies 18.37 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Lake Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701188 Account number: 60135360 Invoice date: July 25, 2014 Payment requested by: July 26, 2014 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Lake Concrete Ltd. for the period to June 30, 2014, as detailed in the attached schedules 1 & 2. CAD Fees 3,400.00 GST 170.00 Total due 3,570.00 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JUNE 30, 2014 Fees Total Hours Rate ($) MANAGER MATSUDA, Lucas 0.1 350 35.00 SENIOR ASSOCIATE LINNEN, Blair 13.1 250 3,275.00 ADMINISTRATOR CHAHAL, Kirandeep 0.6 150 90.00 Total 13.8 3,400.00 TOTAL FEES 3,400.00 GST 170.00 TOTAL AMOUNT DUE 3,570.00

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JUNE 30, 2014 Name Date Hours Description Hours Charged MATSUDA LUCAS 6/25/2014 0.1 tf CRA re bankruptcy date 0.1 CHAHAL KIRANDEEP 6/9/2014 0.3 Post interest in Ascend and emails with Sophia Ho, RBC regarding the same; 0.6 issue cheque. 6/12/2014 0.1 Post transfer between accounts in Ascend. 6/18/2014 0.2 May 2014 bank reconciliation LINNEN BLAIR 6/2/2014 0.1 Emt. N. Beckie re: T4 discrepancy amounts assessed on account. 13.1 6/6/2014 0.3 Update and reconcile general account; allocate interest posted to account. 6/13/2014 0.5 Working on intercompany matrix re: debt held and paid per waterfall. 6/16/2014 0.3 Working on intercompany matrix re: debt held and paid per waterfall. 6/17/2014 5.8 Working on pre-bankruptcy financial statements. 6/18/2014 5.9 Compiling pre-bankruptcy GL transactions and reconciling cash for financial statements/tax returns; working on pre-bankruptcy financial statements; filing to BRSP. 6/27/2014 0.2 Boxing records for filing. TOTAL 13.8 13.8 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Lake Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134701378 Account number: 60135360 Invoice date: August 29, 2014 Payment requested by: August 30, 2014 PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Lake Concrete Ltd. for the period July 1, 2014 to completion, as detailed in the attached schedules 1 & 2. CAD Fees 5,230.00 Disbursements 30.49 Total fees and disbursements 5,260.49 GST 263.02 Total due 5,523.51 Remittance information Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9 Account name: PricewaterhouseCoopers LLP Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD JULY 1, 2014 to completion Current Hours Estimated Hours Rate Total Total Hours ($) ($) MANAGER MATSUDA, Lucas 3.0 3.0 350 1,050.00 SENIOR ASSOCIATE LINNEN, Blair 9.3 6.0 15.3 250 3,825.00 ADMINISTRATOR CHAHAL, Kirandeep 1.2 0.8 2.0 150 300.00 TECHNICIAN CIMMERS, Celeste 0.5 0.5 110 55.00 Total 10.5 10.3 20.8 5,230.00 TOTAL FEES 5,230.00 DISBURSEMENTS - Schedule 1.1 30.49 TOTAL FEES AND DISBURSEMENTS 5,260.49 GST 263.02 TOTAL AMOUNT DUE 5,523.51

Schedule 2 re Johel Group Receivership - Cowichan Lake Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD JULY 1, 2014 to completion Name Date Hours Description CHAHAL KIRANDEEP 7/8/2014 0.2 Post deposit 7/9/2014 0.4 Issue cheques 7/29/2014 0.2 Post deposit 8/19/2014 0.2 Issue cheque 8/21/2014 0.2 July 2014 bank reconciliation LINNEN BLAIR 7/15/2014 0.6 Prepare Statement of R&D to July 15th; summarize assets. 7/17/2014 0.7 Prepare email to secured lenders; prepare Receiver 246(2) report and fax to OSB. 7/18/2014 0.3 Prepare distribution, T4A and letter to employee re: secured claim. 7/21/2014 0.2 Fill out revised Proof of Claim re: Cougar Crushing & Screening Ltd. 7/22/2014 0.2 Allocate interest from General account (auction proceeds) and prepare requisition and deposit request to transfer funds. 7/24/2014 2.4 Working on pre-bankruptcy tax return. 7/31/2014 1.1 Tcf. CRA re: date of bankruptcy in system and returns requested; prepare letter and fax to CRA re: same. 8/1/2014 0.7 Prepare and file June and July 2014 GST returns. 8/15/2014 0.8 Preparing list of tasks to complete for discharge and internal meeting re: same. TOTAL 8/18/2014 2.1 Prepare and send letter re: waste permit deregistration; send CVC Precast cheque via Harbour Air; tcf C. Stanley re: bankruptcy date incorrect per CRA (tcf in response to fax sent July 31/2014); internal discussion re: final invoices and report. 8/21/2014 0.1 Send Receivership Order to C. Stanley evidencing date of Receivership (CRA had incorrectly entered date into system). 8/22/2014 0.1 Prepare hours estimate for Receiver's final invoice. 10.5 + 10.3 = 20.8 hours

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO JULY 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description PALLEN RICHARD 7/10/2014 188.56 AIRFARE TO NANAIMO Fares 7/10/2014 71.61 CAR RENTAL Car Rentals 7/10/2014 84.08 LUNCH WITH CLIENT Per Diem 7/10/2014 21.57 FUEL FOR CAR RENTAL Car Rentals Total Expenses for the period 365.82 Expenses for each of the 12 Companies 30.49

APPENDIX I Invoices of PwC Inc., Receiver of Cowichan Valley Concrete Ltd.

In the Matter of the Receivership of Cowichan Valley Concrete Ltd. Summary of Receiver Fees Invoice # Invoice Date Period Fees ($) Disb. ($) Subtotal ($) GST $ Total ($) VN133701992 18-Dec-13 29-Oct-13 30-Nov-13 20,545.00 1,211.54 21,756.54 1,087.83 22,844.37 VN134700089 21-Jan-14 01-Dec-13 31-Dec-13 12,890.00 261.78 13,151.78 657.59 13,809.37 VN134700259 14-Feb-14 01-Jan-14 31-Jan-14 7,645.00-7,645.00 382.25 8,027.25 VN134700414 19-Mar-14 01-Feb-14 28-Feb-14 5,642.50 244.16 5,886.66 294.34 6,181.00 VN134700601 17-Apr-14 01-Mar-14 31-Mar-14 7,090.00 33.74 7,123.74 356.19 7,479.93 Totals 53,812.50 1,751.22 55,563.72 2,778.20 58,341.92

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Valley Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN133701992 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Valley Concrete Ltd. for the period to November 30, 2013, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: December 18, 2013 Payment requested by: December 19, 2013 Fees 20,545.00 Disbursements 1,211.54 Total fees and disbursements 21,756.54 GST 1,087.83 Total due 22,844.37 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO NOVEMBER 30, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 11.6 450 5,220.00 MANAGER MARSHALL, Patricia 0.2 350 70.00 MATSUDA, Lucas 14.4 350 5,040.00 SENIOR ASSOCIATE LINNEN, Blair 35.4 250 8,850.00 ADMINISTRATOR CHAHAL, Kirandeep 9.1 150 1,365.00 Total 70.7 20,545.00 TOTAL FEES 20,545.00 DISBURSEMENTS - Others/Office Supplies 1,211.54 TOTAL FEES AND DISBURSEMENTS 21,756.54 GST 1,087.83 TOTAL AMOUNT DUE 22,844.37

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description MARSHALL PATRICIA 10/30/2013 0.2 Internal discussion & direction re: steps with internal staff, consider best approach for set up of multiple estates. MATSUDA LUCAS 10/30/2013 0.2 meeting with marty eakins at hayes stewart in duncan; initial meeting with dave to discuss go-forward plan, meeting with employees re: receivership, contact locksmith and meet at johel office, tour site and order locks and keys, review and approve disbursements, 10/31/2013 1.2 prepare and make deposit to RBC Lake Cowichan, emt/emf/tt/tf Levelton re concrete mix review 10/31/2013 0.5 attend company office, meeting with shop employees, get petty cash and float amounts, emt/emf/tt/tf Kathy Janzen at RBC re temporary account set up and deposits, prepare termination and rehire letters for Dave and Cindy, discussion with Danielle Scheffer re working on contract basis, make arrangements to have payroll cheques sent over from vancouver, meet with locksmith for new keys and locks 11/1/2013 0.2 emt/emf/tt/tf Levelton re payment for concrete mix analysis, emt/emf duncan paving re collection of A/R 11/1/2013 0.2 attend company office, confirm and get locks changed and keys cut, distribute keys, review and approve disbursements, meetings with shop foreman, discussions with employees re vacation pay and other matters, discucss, prepare and finalize contract for Danielle Scheffer 11/4/2013 0.1 emf Levelton re concrete mixture report 11/5/2013 1.8 review and approve disbursements, prepare cheque requisitions, tt lehigh hanson re account, prepare credit applications for RDP's signature, contact Donato from Independent Concrete re his interest in batch plant and certain equipment 11/5/2013 0.4 review and approve disbursements, provide for receiver's gst numbers to be set up, emt/emf company re Dr. Green repairs and costs, send credit applications to respective contacts, tt suppliers to discuss go-forward plan, 11/6/2013 0.9 review and approve disbursements, work out procedure for ordering products, prepare corporate registry form 7 for signature and submission 11/7/2013 0.4 review form 87, emt/emf lehigh re wire transfer for order 11/7/2013 0.1 review and approve disbursements, prepare and help with mailout to creditors 11/8/2013 0.3 review and approve disbursements, emt/emf Jenny re setting up PAP's for ICBC and Intact, 11/12/2013 1.1 emf/emt wade re orders from lehigh and BASF, emt/emf lehigh re order and wire confirmation, prepare letter/emt BASF re receivership and supply going forward 11/12/2013 0.2 review and approve disbursements 11/13/2013 0.2 discussions re update to lenders, review and approve disbursements, review auction agreements and amendments 11/14/2013 0.3 review and approve disbursements, review auction proposals and prepare calculations and graph of net proceeds based on range of gross proceeds, tt/tf/emt/emf LMG and company re icbc change requests and payment 11/15/2013 0.1 receive wire confirmation of lehigh payment and forward to lehigh, wade 11/15/2013 0.8 review and approve disbursements, review A/R letters, prepare update for key lenders on auction proposals and sale progress 11/18/2013 0.3 review and approve disbursments, conference call with key lenders to discuss auction proposals and core land sale process, draft ppsa 20-day notice for sale of assets 11/19/2013 0.2 review and approve disbursements, emt/emf company re rrsp contributions, emt/emf Jas re traffic tickets and payment, emt/emf LMG Pringle re bank accounts and vehicle registration, update auction proposal analysis, research contruction companies on the island to send invitation for offers to. 11/20/2013 0.1 review and approve disbursements 11/20/2013 0.4 review and approve disbursements, make arrangements for retrieval of server image, review emf key lenders re cat's understanding of the ccaa order, review BMO application for order nisi, review asset list and prep for PPSA notices 11/21/2013 0.5 review and approve disubursements, emt/emf lmg re bank account changes and updated fleet list, tt/tf/emt/emf air liquide re account information update and payment of invoices by receiver, review asset list re internal staff email to key lenders with comments on auction proposals, emt/emf Tom Todesco re specific asset details, emf/ Tom re scale on first nations land, make preparations, sign cheques for large cheque run (payroll, suppliers, etc.) Hours Charged 0.20 14.40 Page 1 of 7

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/22/2013 0.4 review and approve disbursements, review columbia accounts, make proposal to columbia for payment and send cheques over, review emails from key lenders re auction proposals, follow up on asset list and details, tt/tf suppliers re go forward Hours Charged 11/25/2013 0.1 review calculations re allocation of disbursements to various entities from general receivership account 11/25/2013 0.2 review and approve disubursements, emt/emf Columbia fuels and Dave Johel re leased fuel tanks, confirm courier delivery with columnbia, emf Jack webster re conditions of CWB's offer re auction plan, emt/emf Gloria re icbc ticket payment 11/26/2013 1.5 review and approve disbursements, tf Jas re rider permit for moving crusher back to lake cowichan, tt/emt/emf LMG pringle insurance re rider permits, review telus invoices and disconnection notices, emt telus re receivership and accounts to change to receiver's name 11/27/2013 0.3 review and approve disbursements, review miller electric invoices and emt Gloria for more information, emf/emt pringle insurance re rider policy and costs, emt/emf Bayside re invoice issues 11/28/2013 1.0 review and approve disbursements, prepare termination letters and employee information for merging letters, review BDC asset list and provide comments on certain equipment, discussion with company re gst filing, 11/29/2013 0.4 review and approve disbursements, finalize termination letters CHAHAL KIRANDEEP 10/30/2013 0.4 Calls and emails to banks regarding freezing accounts and opening new 9.10 accounts at RBC. 11/5/2013 0.8 Email to RBC regarding new bank accounts; post deposits; issue cheques; prepare and fax wire request to RBC and post in Ascend. 11/6/2013 0.3 Post new bank accounts in Ascend; call to RBC regarding confirmation for Lehigh wire; issue cheques. 11/7/2013 1.0 Issue cheques; post deposits; follow-up with RBC regarding bank accounts; land title searches on various properties. 11/8/2013 0.1 Mailing form 87 to creditors and fax to OSB; follow-up emails and calls to RBC regarding wire request. 11/13/2013 0.2 Issue cheques; review RBC company account balance and give RBC intructions on the corresponding receiver accounts for transfer. 11/14/2013 0.8 Issue cheques; post deposits in Ascend. 11/15/2013 0.5 Prepare and email wire request for Lehigh Hanson to Raphael at RBC and post in Ascend. 11/19/2013 0.3 Post deposits; set-up Ascend files for 12 estates 11/20/2013 1.2 Issue cheques 11/21/2013 1.5 Issue cheques 11/26/2013 0.2 Post deposits; issue cheques 11/27/2013 1.0 Follow-up email to RBC regarding online accounts; post deposits; issue cheques. 11/28/2013 0.6 Post deposits; issue cheques. 11/29/2013 0.2 October 2013 bank reconciliation LINNEN BLAIR 10/29/2013 0.3 Preparation for Receivership filing; create go-forward plan; considering information needed from Company for statutory requirements; internal meeting re: go-forward. 10/30/2013 1.2 Request for website update re: Receivership filing; prepare letters to freeze and close RBC, BMO and ISCU bank accounts; prepare letter to open new accounts with RBC; emt/tcf K. Janzen re: accepting payment via merchant account; provide direction to D. Scheffer re: same; emt/tcf K. Janzen re: GICs and Letter of Guarantee held by Company; provide direction re: Receivership job codes; tct WCB re: filing and continuation of operations under Receiver-Manager appointment. 10/31/2013 0.9 Numerous emails re: opening new RBC accounts and issues with inability to use funds; request for petty cash amounts; prepare newspaper advertisement and send to Victoria Times Colonist for publication; working on asset/liabilities of all entities for Form 87 requirements; set up Ascend file with temporary account; prepare cheque requisitions for salaried employee payroll; prepare package to send and drop at Harbour Air for delivery; numerous tct BMO re: status of accounts and confirmation of freezing/closing accounts; emt R. Taylor re: account balances and merchant account; tcf/emf WCB re: receivership filing and new accounts. 11/1/2013 0.7 numerous emt/emf Times Colonist re: notice in upcoming publication; prepare information for WCB accounts; responding to creditor enquiry; working on Form 87. 35.40 Page 2 of 7

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/4/2013 0.8 emt prospective purchaser; emt realtors re: receivership filing; work on payments to be made; work on creditor list. 11/5/2013 1.1 Work on creditor list; organize payments to be made and request cheques; emt WCB with account requests. 11/6/2013 1.0 Compile documentation for cheques issued; filing. 11/7/2013 1.1 Issuing numerous cheques and organizing delivery to Johel office; work on creditor list. 11/8/2013 0.8 Finalize creditor list and form 87; prepare and complete mailing; organize Form 87 delivery to OSB; filing to BRSP. 11/12/2013 1.7 Work on reconciliation of transactions in temporary RBC account; prepare cheque requisitions; request for website update re: Johel Investments receivership order. 11/13/2013 1.4 Prepare payroll tables; request cheques re: hourly payroll, employee expenses, source deductions; request for website update re: Form 87; prepare affidavit of mailing for Form 87, emf/emt Wells Fargo; request for RBC loan repayment; update breakout of temporary RBC account. 11/14/2013 1.5 Return creditor phone calls; emt BC Hydro; emt Emil Anderson re: Receiver's WCB accounts; prepare affidavit of mailing for Form 87 mailings; sort cheques to be delivered; deliver package to Harbour Air; update accounting for temporary RBC account. 11/15/2013 0.9 Prepare statement of R&D to November 14; prepare journal entries for new RBC accounts; finalize A/R demand letters and prepare for merge into document; filing. 11/18/2013 1.8 Create POC form and send per request of J.R Pallan, Leigh Cement; file POCs received to date in BRSP; prepare mailing of Notice of Receiver to those requesting notice and not contained within books and records; compile employment related obligations; filing pre-filing WCB correspondence; correspondence re: A/R collection notices and information needed; creditor correspondence with Cowichan Tribes, Valley Remediation, Operating Engineers; account deposits and filing to BRSP re: same; file bank recs. 11/19/2013 0.6 Receive updated Aged A/R schedules and update for merge into collection notices; prepare and complete mailing; request for website update. 11/20/2013 3.1 File POC received from Valley Remediation; prepare cheque requisitions for hourly staff payroll; calculate CRA source deductions and prepare cheque requisitions; request for website update; prepare list for follow up re: A/R letters and receive correspondence re: same; correspondence re: RBC LOC fees and accounts; numerous tcf/emt Kinetic re: bank account transfers and collections. 11/21/2013 2.9 Filing emails to BRSP; set up A/R tracking spreadsheet; check to statements and update tracking for invoices issued after Oct 29, 2013; layer in receipts since appointment; receive numerous tcf customers with collection notices; follow up with Cowichan Tribes re: contra cheques; various emt/emf Company re: pre-filing employee related obligations; request for A/R information still needed; various cheque requisitions. 11/22/2013 2.3 Prepare and mail A/R collection notices to those with information provided; add same to tracking spreadsheet and file in BRSP; drop off package at Harbour Air for delivery to office; update account reconciliation and accounting in temporary account; prepare cheque reconciliations and deposits for transfers; consider where borrowings should occurr from; receive numerous tcf customers with A/R notices. 11/25/2013 2.9 Numerous emf/emt tcf/tct customers re: A/R collections; correspondence with G. Belcourt re: same; follow up with D. Johel re: AR collection notices; review detailed WCB calculations; trace deposits to A/Rs; emt A. Boland of Farris re: Telus dispute; fill out forms for Moneris account information; emt G. Belcourt re: cash deposited Nov 1. 11/26/2013 2.9 Tct/tcf Minister of Finance re: MSP group enrolment; receive numerous tcf customers re: A/R collections; cheque requisitions; internal discussion re: PST returns and Receiver's account in post period. 11/27/2013 3.3 Emt. G. Belcourt re: ISCU property tax payment; receive cheques and process in Ascend; forward same to G. Belcourt; numerous discussions and correspondence with customers for A/R collection; request for website update; reconcile General account; re-send A/R collection notices to Adam's Tool and Tarp, Active Waste Management; Tal Developments. Hours Charged Page 3 of 7

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/28/2013 0.7 Process payroll and CRA remittances for salary payroll PPE Nov 30; emt/tct RBC re: daily account statements; fax request re: same; process cheques received and post in Ascend; emt: G. Belcourt re: same; receive bank activity for accounts to date and reconcile to Ascend; compile list of possible contracts for termination; follow up with A. Boland of Farris re: Telus dispute; emt/tcf R. Taylor of BMO re: cheques and account statements; internal discussion re: GST returns in post period; file to BRSP. 11/29/2013 1.5 Drop of cheques at Harbour Air; work on list of contracts to terminate; prepare letter to CRA with final GST returns; numerous calls and emails with customers re: AR collections; forward invoices as requested by customers. PALLEN RICHARD 10/30/2013 0.8 Allocation of meetings with groups and individual employees; banking arrangements; meetings with McNeill & Partners Ltd. staff and instructions thereto; instruct employees and iniitial review of contracts in progress; correspondence with Sue Waterman re insurance; banking facility coordination including debit card and merchant VISA facilities; 10/31/2013 1.0 Allocation of: review of RBC draft order; emt Peter Rubin; review Maynards order, emt Peter with comments, meeting with maintenance staff; emf,tt Union business Agent USW 1-1937; PO approvals; instr staff to identify suppliers where we should establish credit; corr re getting R/M app't on CValley Concrete; am HMP staff re inventory status; emf Sue W re insurance; coverage; instr D Johel re data needed for core property CIM - aggregate estimates (reserves and inventory), building particulars, etc; emt Auctioneers for proposals; emt major cdreditors re equipment required to complete contracts and 6 chattels that ought to be sold with the core property; problems getting bank accounts opened and funds transferred (and distribute a payroll); emf,t D Hydman re properties excluded under JIL order; emf J Webster, D Hyndman and P Vaartnou re J Webster position; draft response to J Webster, emt,tt Peter Rubin; several times; difficulty with alarm; 11/1/2013 0.8 at prem 7:40-3:00; conf call with ISCU, RBC and Bill Kaplan; seek credit: Kal Tire, Finning, others; corresp with Jack W to clarify our ask and whether there is an agreement; corresp with K Janzen re loan; review of RBC order and confirm; disc with worker accidents with Sandeep and procedures for reporting to Worksafe BC; review and approve various purchases; terminate Cindy Johel; review and execute contracts for Dave Johel and Danielle; corresp with Ritchie Bros; emf,t Dan Lazaro re grinder; disc'ns with D Johel re descriptions required for core property; 11/4/2013 0.7 at prem 9:45-6:00 pm; emt,tt Peter Rubin re use oif equipment and no response from JW; affirm contracts with various customers; consider and list data to be assembled for sale of core properties, emt Hayes McNeill and D Johel re same; discns with tom Todesco re equipment inventory and confirm instructions to D McNeill; 2x am Ritchie Bros personnel re inspection of equipment on site; review of PO's and approvals; discussions with Jenny Johel re list of employees and start dates, issues, her and Sandeep's availability for continued work, WEPPA issues affecting both; tt Aaron Robins, Wolfco Bailiffs re collection of old a/r portfolio; many meetings with Gloria and internal staff delineating accounting responsibilities; office security issues - awaiting ADT response; learn alarm zone issues; 11/5/2013 0.5 review of equipment inventory progress and exceptions with Tom Todesco; am Surj re: long term contracts; am Ted re server copy; am Goria re accounting progress to Oct 29 cut off; review and approve various purchase orders; execute and send off credit applications; emf,t (2x) tt Dan Lazaro re: Bandit Beast grinder; tour "North Pit" (part of industrial site) re wood waste operation; tour dike project and disc progress with supervisor; review draft BDC/ISCU order; follow up on banking arrangements; emt,f Chris Thody, Century Services; emf,t Kibben Jackson re equipment use payment; emt Pat Kinney, USW 1-1937 business agent; corresp with Maynards re equipment inspection, seek Tom's list with locations; circulate corrected list of equipment required (simply eliminated duplications); @ Johel premises 7:30-5:30 11.60 Hours Charged Page 4 of 7

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/6/2013 0.5 at Johel 7:30-1:00 pm; 2x emf J Webster, fwd to Peter Rubine with comment; corresp with Peter Rubin re appropriate response; am Tom Todesco rto review equip inventory findings to date and issues; emt Maynards, Century and RB Auctions with interim invnetory and pictures; emf,t Chris Thody, Century Services re them not proposing; am Mike Siebold, Maynards; am Wade re tenure; supply requirements; am Jenny and Surjeet re termination and vac'n pay; discns w Gloria re: cash collections; disc w Serj and Dave J re: CIM data requirements; emt Tom re sawmill; emt CVRD re payments and intentions; receive, review, execute Form 7's; emf,t D Toigo re Maynards order; 11/7/2013 0.4 start drafting invitation for offers; demand info from D Johel; emt Tom Todesco re particulars on some of the chattels; review and approval of payments; tf,tt emt Bruce Marshall of Joiner Sales; review of status of chattels to be excluded from auction with Wayne of RBA; corresp re tidy tanks; emf J Webster, tt P Rubin re same; corresp re vihelce repairs required; corresp with Sanjeet re weekend delivery and his termination date; emf M Verbrugge with complaint from Mr. Doman re vehicle acquired from CVBPL; 11/8/2013 0.4 work on invitation for offers on core property: Parcel definiition; advertisement, draft of descriptions of wash plant and cement plant; tt Wade Reddington and D Johel re same; corresp with Todesco re various items; draft form of offer; draft of Purchase and Sale terms; emt Peter Rubin for review of draft; review of purchase orders; corresp with Sandjeet re weekend loads; corresp with John Willliams re: Canadian Public Auction; emt Mike Siebold, Maynards re chattels to be sold with core; emt Wayne of RBA re chattels to be sold with core; emf Aaron Stewardson with crusher sale issue on magnet; 11/12/2013 0.3 tf, emf D Johel re status of various matters; his contract, asset descriptions, crusher sale issue re magnet; tf Aaron/Mike Siebold re various equipment found, not listed; various equipment missing; 2 portable offices on job site; emt,f Tom Todesco re equipment issues; deal with purchase requests; update Offering document, tt Peter Rubin re same; id pot'l purchasers; tf Donato Petriello, Island Concrete; emt Dave Johel with particulars required for info package; emt Dave and Surj Johel re status of projects; re old a/r: tf Aaron Robins of Wolfco, emt Dave and Gloria re his planned attendance at office; tt Peter Rubin re Invitiation for Offers, receive and incorporate suggested changes; receive and review Maynards auction proposal; 11/13/2013 0.4 2x tt TimberWest (Eldon, then Don Holmes); emt D Holmes; tt Jason Adair, CVRD re contracts; emt,f S Johel re CVRD; tt Aaron Stewardson re Maynards proposal and comment thereon - no straight sale commission, titles, timing comments; 2x tf Wayne, Ritchie Bros; receive, review and comment on CPA auction proposal, tt John Williams re buyer premium, timing, excluded assets, tax compliance, etc; instruct internal staff re compliance with CAIRP practice standard on liquidators; consider claim by Cowichan Lumber (R Doman) re sawmill and instruct; receive other equipment info from D Johel; emf,tt S Sieber re status; payroll queries and issues; tf Gordon Tuck re his (subordinate) interest in TD225; draft confidentiality statement; corresp with D & S Johel re estimated crushed aggregates in yard; edits to Invitation for Offers; emf Maynards with amended auction proposal; Hours Charged 11/14/2013 0.3 review Maynards revised proposal in detail; receive and review amended proposal by CPA; am Ritchie Bros; receive and review Ritchie Bros proposal; emt Surj re crushed agg inventory, seek calculations and map of stockpiles; brief internal staff on report on auction proposals; receive estate no's from OSB; tt Jason Adair, CVRD (lvm); 2x review corresp from Tom Todesco re equipment invnetory; identify issues for correction or pursuit; corresp w D Johel re Aaron Robin of Wolfco; emf Surj with update on contracts status; emf J Webster, fwd to Peter Rubin; emt P Rubin re: court applications and status of receivership orders;monitor purchase requiests; emf Don Holmes, TimberWest with refusal for any consideration of offering up its road maintenance contract for possible assignment; Page 5 of 7

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/15/2013 0.4 emf,t Wayne of RBA re refurbishment budge within proposal; emt D Johel re o/s information and points; emf,t Don Holmes re TimberWest position on assignment of contract;; cor with Tom Todesco re various issues; draft report to lenders; amend Invitiation for Offers; emt/f G Belcourt re accounting progress and cut-off of pre receivership g/ls; emt lenders; conf call invite to lenders; emf J Webster re rental charges, fwd same to P Rubin; corresp with Wayne Jackson, RBA re allocation of NMG; corresp with D Johel re: pot'l sale of trail crest property and process; corresp re: purchases and delays in getting turbo to crusher; Hours Charged 11/18/2013 0.3 correspondence with Ritchie Bros re: getting NMG segregated to CWB, BDC, lists of assets by lender and permission to release full proposal; corr with Maynard Insdustries re: NMG base commission not reduced for $300k reduction in assets not to be auctioned, permission to release; scheduyles of assets re BDC, CWB; emf,t Peter Rubine; permission to release appraisal; conference call with lenders'; issue re TD225 repair; corresp with Dave Johel re engineer estimate on pit reserves; instruct re getting estimates of operating hours by machine, actual and projected for Nov; review of unremitted union benefits and instruct; emf,t Peter Vaartnou re measuring useage hours by operating entity and issues; corresp with Tom Todesco re: sales package, equipment and explosives inventory; corresp with D Johel re cellular tower lease; 11/19/2013 0.2 2x tf Alan Brown re CAT; emt P Rubin re same; emf,t K Janzen, RBC and prepare separate list of equipment over which they appear to hold 1st charge; edit Invitation for Offers; get internal staff to review; get appendices in shape for conversion to PDF; tt Dave Johel re: interest in Trailcrest property; status of crusher job; explosives, Maynards request re magnet, status of aggregate reserves estimate; 11/20/2013 0.2 emf J Webster; tf, emf Peter Rubin re: PSA, security reviews and apparent gap in CCAA order; review and reconcile Maynards and RBA asset lists; correspondence with Wayne Jackson regarding problems and seeking corrected lists and revised NMG's; also confirmed, as he had rebundled some asset descriptions, that none of the concrete or wash plants were within his auction proposal; draft email to all parties with comparison of Maynards and RBA NMG proposals; 2x emf D Johel re aggregate reserves; tt engineer re expected letter/report on aggregagte reserves; "finalize" Invitation for Offers; circulate hard and soft copies; tf,emt,tt, emt Muriel Grath of VFS re position; emt Wayne, RBA re concrete product inventory, parts inventory, shop and office equipment and furniture and how much NMG was attributed to same; emf D Hyndman and S Seiber re: CCAA order and attachment of charges to non BDC and CWB assets; 11/21/2013 0.2 emf,telephone internal staff regarding employment related obligations; emf P Rubin with draft PSA, review and emt P Rubin and Ian Hmphries re same; emt internal staff re BDC securtity clarification; emt Aaron Stewardson re extent of 'smalls' in their proposal; emt,f Aaron Robins, Wolfco re a/r collections proposal; tf Ronnie Doman; prepare file note re various claims advanced and evidence in hand; review and sign payments to suppliers; complete analysis of NMG proposals; some followup on security conflicts; corresp with Tom Todesco re Cowichan Tribes seeking payment for access to remove scale; emt Alan Brown re position on his interpretation of CCAA Order of Oct 29; research regulations on disposal of explosives, em to Tom Todesco with info found; receive and review estimated in service times for equipment; query same and clarify; seek concrete plant hours; 11/22/2013 0.3 emf,t Peter Rubine; emf,t Ken Rowley; emf Peter Vaarnou approving Maynards proposal; conf w Ian Humpphries, Blakes, re PSA; tt D Johel re a/r data, job status, R Doman, sanders, p/u's, etc.; finish & distribute report on equipment useage to secured lenders; conference with Aaron Robins, Wolfco re collecting old a/r; review Telus claim materials and instruct internal staff; emf,t Wayne Mariotte re maintenance tasks and direction; tf Tom Todesco re s/n's and descriptions on select equipemnt; Page 6 of 7

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO NOVEMBER 30, 2013 Name Date Hours Description 11/25/2013 0.3 emf,t tt Aaron Robins, Wolfco; payroll related queries; emf,t Jannine Scheurmann re requests for info from Gloria Belcourt; tt Ken Rowley re position on auciton proposals (lvm); tt Dave Johel re: a./r queries o/s, union contract; crushing status (finished, movng back to yard), Dike (extensions don't fit), Columbia fuel and tanks, native demands re removal of scale, Trailcrest property offer; corresp with internal staff re BC TEl a/r and re: City of Duncan issues in a/r; emf Jack Webster re Maynards proposal and his terms; fwd same to Peter Rubin with comments; correspondence with Tom Todesco on various points; Hours Charged 11/26/2013 0.4 review of sundry corresp; emt,fcam engineer, re aggregate reserves est; receive and file his report; tt Peter Rubin and review J Webster conditions; tt Jack to clarify; emt secured creditors with my views; foll up calls to Stephaie Sieber for ISCU; K Janzen for RBC, D Hyndman for BDC; review of payments; corrrespondence re Austin Powder trying to pick up explosives inventory; tt Dave Johel re meeting party driving the Trailcrest property offer, other matters; emt Larry Gwozd re TAL Order approving sale and whether sale closed; review and execute cheques; 11/27/2013 0.2 tf, tt Bob McDonald, CVRD; emt Secured Lendersre selection of auctioneer; tt K Janzen, P Vaartnou, A Masse and D Hyndman re selection of Auctioneer; review and comment on second draft of PSA; map out issues to deal with on site; tf, tt John Williams, CPA; tf,tt Ian Maxwell interested in assets; 2x emf,t, tt Andrew Masse re BDC security and their approval of selection of auctioneer; 11/28/2013 2.0 at premises 7:30 am - 6:00 pm; am Surj, Dave J, Tom T re status and direction; tt,tf S Sieber, OK'd Maynards; tt,tf (4x) Aaron Stewardson, Maynards; tt Wayne Jackson, tt Adam Prusse, RBA; emt J. Williams, CPA; review of status of jobs and equipment returns; issues on a large concrete sale now deferred to next week - cold weather issues and material required; 40 tonnes of cement in the silo; lots to sell; return calls to Ian Maxwell (interested in assets); Bob McDonald (CVRD waste mngnt); staff meeting with all; emf,t Larry Gwozd; issues in dealing with powder; am Gloria re GST reporting, accounting progress, payroll; all staff meeting to review status and direction, issues re which staff to retain for cement op's, equipment maintenance, accounting and clean up of records, buildings; analysis of James Peter invoicing and whether this is truly a lienable claim; draft PIPA consent letter for staff; am Dave Aichele re layoff, magnet; crusher related issues; am Jas re: billing work to be done, fuel handling, maintenance and security; 11/29/2013 1.0 at Johel premises 7:30-2:00pm; am Surj re Dike, a/r, small claims, stay of proceedings, operations shutdown; am John, rep for Euro funds; tf Bill of Austin Powder, tf,emf Rodrigue Boulay, tf Bob McDonald, CVRD re wood and ashpalt waste; tf Pat from USW; am Wayne Marriette; corresp with Tom Todeco re various; update of CCAA fees to G Belcourt; am D Johel, G Belcourt re terminations and retentions; empahsize office clean up and record storage issues; disc'ns w Wade re using up cement inventory; rview of James Peter billing history and role on dike contract with D Johel, agree to settlement and get Surj to document settlement (receive proof of agreement); instruct re repairs to be effected and inspection renewals on equipment; distribute termination letters and staff discussions related thereto; emf internal staff with Delucchi vmial re RBA complaint; TOTAL 70.7 70.7 Page 7 of 7

RE: Johel Group Receivership - Cowichan Valley Concrete Ltd. EXPENSES FOR THE PERIOD TO NOVEMBER 30, 2013 5% ON FEE AMOUNT FOR THIS PERIOD + below items * Project Exp Date Exp Amt Exp Desc Exp. Code Description MATSUDA LUCAS 11/1/2013 1,211.54 cost for engineering report on concrete mixture to be used in CVRD contract so contract can proceed Supplies - Office 1,211.54 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Valley Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700089 Account number: 60135360 Invoice date: January 21, 2014 Payment requested by: January 22, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Valley Concrete Ltd. for the period to December 31, 2013, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 12,890.00 Disbursements 261.78 Total fees and disbursements 13,151.78 GST 657.59 Total due 13,809.37 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO DECEMBER 31, 2013 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 6.2 450 2,790.00 MANAGER MATSUDA, Lucas 9.9 350 3,465.00 SENIOR ASSOCIATE LINNEN, Blair 25.1 250 6,275.00 ADMINISTRATOR CHAHAL, Kirandeep 2.4 150 360.00 Total 43.6 12,890.00 TOTAL FEES 12,890.00 DISBURSEMENTS - Schedule 1.1 261.78 TOTAL FEES AND DISBURSEMENTS 13,151.78 GST 657.59 TOTAL AMOUNT DUE 13,809.37

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description MATSUDA LUCAS 12/2/2013 1.4 review and approve disbursements, tf Tiptons re invoices, review collective agreement and provide suggestion for revision of Invitation for Offers 12/3/2013 0.1 review termination letters, make adjustments as required, resend to Gloria 12/4/2013 1.9 review and approve disbursements, tf/tt Bill Wilde re silica shipment, tt/tf BASF re use of Wade's credit card, emt/emf/tt Wade re issues and followup, finalize review of collective agreements, provide summary schedule 12/5/2013 0.3 emf/emt Wade re silica order, delivery, review and approve disbursements 12/9/2013 0.2 review and approve disbursements 12/10/2013 0.1 update asset list 12/11/2013 0.2 update asset list 12/12/2013 0.7 review and approve disbursements, tf/tt Bill Wilde re cancelled cheque from august 2013 invoice, review august invoice and discussions with Bill, prepare termination letter for nellystin 12/13/2013 1.2 review and suggest changes to auction agreement, ensure agreement is put together and send to internal staff for distribution, tt/tf Ian Maxwell re interest in Independent concrete shares and loan, prepare confidentiality agreement and send to Ian, receive CA and send IC documents to Ian 12/16/2013 0.7 review and approve disbursements, review auction agreement, emt/emf/tt/tf Moneris re transaction fees owing 12/17/2013 0.8 review and approve disbursements, review union dues notice, review WEPP schedule 12/19/2013 2.3 emt/emf/tt/tf Moneris re service charges and need of terminal, calculate payment and prepare cheque requisition, sign cheques, emt/emf Canadian linen re invoices and payment terms, sign cheques CHAHAL KIRANDEEP 12/5/2013 1.0 Issue cheques 2.4 12/6/2013 0.4 Post deposit; Nov 2013 bank reconciliation 12/10/2013 0.6 Post deposit; issue cheques 12/13/2013 0.4 Post deposits LINNEN BLAIR 12/2/2013 1.2 Emf/emt numerous customers re: A/R letters; correspond with G. Belcourt re: same; process cheques received and forward same to G. Belcourt; respond to enquiry of OSB; receive GST returns for pre and post October periods and prepare letter to CRA re: same. 12/3/2013 3.0 Numerous emf/emt customers re: ARs and forwarding same to G. Belcourt and J. Sandhu; corresponding with Maynards and Faskens re: legal fees for GST return; 12/4/2013 1.7 Request for website update; emt J. Sandhu re: Living Stone; receive JBCC GST return; finalize letter to CRA re: same and fax pre-filing returns to CRA; prepare letters re: post returns and prepare cheque requisition; process cheques received and forward to G. Belcourt; respond to creditor enquiry of Imperial Welding re: Warren Gross AR; receive Hourly payroll for PPE Nov 30; prepare cheque requisitions; calculate CRA remittances, prepare letters and cheque requisitions; input vacation pay for payroll paid by Receiver and prepare cheque requisitions. Hours Charged 9.9 25.1 12/5/2013 4.6 Process cheques in Ascend; review S. Johel response re: Telus claim and request further information from S. Johel re: location of incident and other locate reports; respond to creditor enquiry of Austin Powder; provide direction to J. Sandhu re: Living Stone; emf/emt CVRD re: customer accounts; request for website update; fill out and send MSP forms for enrolment of Receiver accounts; consider immediate cancellation of same given terminations; process cheques received by Receiver and forward to G. Belcourt; prepare cheques for sending to Johel office; print cheque registers. 12/6/2013 3.2 Deliver cheques to Harbour Air; review Revenue GL for post-filing items and amend A/R collection worksheet for same; consider intercompany items and settling of same; request copy of PST GL; process cheques received and forward to G. Belcourt. 12/10/2013 0.6 Request website update re: BMO Receivership Order; process cheque received from Kevin Gillard, update AR tracking and emt G. Belcourt. 12/11/2013 3.0 Emt. R. Taylor of BMO re: November bank statements; process cheque received from Palladian, reconcile amounts collected via JBC terminal; prepare cheque from JBC and deposit re: same. 12/12/2013 3.2 Detailed review of GL and comparison to AR collection schedule; work on statement of R&D to December 11. 12/13/2013 1.2 Prepare and request transfer re: JBC company account (CVConcrete payments received via terminal); process cheques received from Coastal Concrete, Jornic and send to G. Belcourt; prepare summary of assets and priority claims; request for website update re: Order Nisi. Page 1 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/16/2013 0.8 Finalize statement of R&D; process documents re: secured creditors and add to summary of assets and liabilities; request for website update re: Receiver's report. 12/17/2013 0.9 Work on employee BIA/WEPP claims; reconcile cheque received from BMO with November statements provided by G. Belcourt; prepare and enter journal entry to Ascend for adjustments. 12/18/2013 0.1 Work on WEPPA information. 12/19/2013 0.8 Work on WEPP source information; process payroll and issue cheques. 12/20/2013 0.6 Drop off cheques at Harbour Air; Prepare WEPP letters and mailing to employees with POC. 12/23/2013 0.2 WEPP mailing. PALLEN RICHARD 12/2/2013 0.5 emt Bob McDonald, CVRD; am with internal staff to allocate tasks: interest in ICL pot'l sale to Maxwell; WEPPA compliance; explosives; emt Surj re ashpalt; tt Peter Rubine re CCAA order for sale of equipment, re GST, re RRSP contributions; tt Ian Humphries, Blakes re: PSA; emt Dave Johel re various; tt John Bohlen, MSPBC re continued coverage; emf,t Surj re dike Stat Dec'n; arrange payment of James Peter charges; follow up email to Dave on various issues; emf Davis with corresp re Raibmon; 12/3/2013 0.4 emf D Johel, emt,f John Karlsson; corresp with Gloria re: term'n letters, Palladian a/r; vacation pay; 2x emf S Seiber re lease of TD225 to Tuck Bros; emt Dave/Surj re relase of vehicle, tt Gord Tuck; emf,t Surj re moving the CAT 980; emf,tt Ian Humphries, Blakes, review draft PSA agreement and propose 1 edit; 2x tt, emt Dave Johel re performance and outstanding requests; tf Aaron Stewardson re: instructions to Wayne and helper, on the ground on Monday; 12/4/2013 0.4 emf Aaron Stewardson; tf,emt Rod Boulet (re explosives handling), get tip re independent dealer of explosives; review, discussion and emt,f Peter Rubin re disclosure of collective agreements within Invitation for Offers; corresp with S Johel, Wayne Marret re movement of equipment and repairs; instructions re WEPPA calculations; emf Tom Todesco re viewings and other matters; emf,tt Andrew Masse re en bloc sale process; emf,t Cory Hay on interest in Bandit Beast; 12/5/2013 0.5 emf Wayne re various repairs; emf Surj Johel re: small claims actin against City of Duncan settlement conference and fwd to Aaron Robins; internal discussion re Jas settlement of Living Stone a/r; emf D Johel re acquisition of Hino from CVBPL, emf Gloria with CVBPL 2011 GL, consider same and save documents to file note; emf D Johel with docs re: ICL and save to file note; corr re acquisition of materials for cold concrete; edit Invitation for Offers and instruct re distribution and web posting; 12/6/2013 0.2 emf Gloria re Wolfco a/cs; imf P Vaartnou and S. Sieber confirming CWB terms; emf Will Roberts re foreclosure, file his materials; emt D Johel with outstanding items to deliver; corresp with S Johel on dike status; Wayne Marriette re repairs; conf call with Aaron Stewardson, Danielle Toigo and K Jackson re structure of auction agreement and pot'l court order; emf D Johel re: ICL shares; emf,t Gloria re cleaners; emf,t Gloria re Paul Watson boathouse work in 2010; emf,t Phillip Wong; 12/9/2013 0.4 emf Philip Wong, HSBC; emt,f,t Brad Archibald re Trail Crest listing; review Maynards proposal, emt Danielle and Aaron Stewardson w comments; tf Mike MacIntosh Maynards; corresp with "Surj re personal assets; produce Proof of Claim Property; concrete issues (pour now tomorrow); some machines moving - small dike clean up w slinger, truck loads of gravel, 5 loads of sand going tomorrow for Lake Cowichan RD; review explosives inventory and Austin Powder invoice; tt Jennifer Cockbill; emt Philip Wong re status of CLDC; tt Dave re Lhigh contact, a/r particulars, other o/s information; emf Danielle Toigo with further revised auction agreement and fwd to Peter Rubin for review and comment; emt Philip Wong with particulars of how other listing got in place; tt Alan Brown, draft email to other "PMSI" style interests; Hours Charged 6.2 Page 2 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/10/2013 0.6 emf P Rubine with comments; edit auction agreement and emt Danielle Toigo with comments; emf,t Mike McIntosh; correspondence with Aaron Stewardson, Peter Rubin and Danielle Toigo on Agreement for Auction Services; corresp with Gloria Belcourt re further terminations; emf,t CDW consulting re work on reserves estimate; emf J Cockbill with Ryan Mortgage foreclosure order and fwd to D Johel and Brad Archibald; emf G Belcourt with WEPPA data; emf Tom Todesco re viewings; emf,t Doug Hyndran re: CRA 3rd party demand; fwd email to other key lenders to fwd copies to Receiver; emf Peter Vaartnour re: JBCL; tf Kathy Janzen re status; emf,t Jay Wolf re: other Tel Aviv brokers; receive, file and distribute BoM Order, request web posting of same; tf, emt Ian Maxwell re: mixers and ICL; emt Dave Johel re lack of performance on tasks assigned; draft Receiver's first report; instruct internal staff. 12/11/2013 0.2 corresp with Mike McIntosh re" agreement for auction services; re: revenue on non Johel equipment sold at site; re: missing equipment and M Siebold additions to list; follow up on missing equipment; emt Ronnie Doman re: CVBPL, sawmill, and Hino truck and general access to records; emf,t Jerry Doman re CVBPL; 2x emt CWB branches re access to view assets for client; emf,t Will Roberts re realtor recommendation; emf D Johel re $50k promissory note, fwd to internal staff with instructions; emf internal staff showing company in receivership 1 year prior to advance; corresp with Tom Todesco and internal staff re: getting our equipment list in shape and re: lost equipment; all issues resolved except LD583 a CAT 980G; corresp with Dale of Palladian and a/r payments; emf D Johel with ICL f/s; emf,t Dave re Austin Powder; review of Agreement for Auction services; emt,f Peter Rubin for advice on DIP paydown and consequences; drafting of report; advise P Rubin, Danielle Toigo on status of report; Hours Charged 12/12/2013 0.2 emt D Johel re debtor on $50k promissory note in receivership before loan made, look into director; correspondence with Daniele Toigo and Mike McIntosh re auction agreement: revenue sharing; missing LD583, contract terms, tiing and schedules; investigate Caterpillar claim to security on AR390, filed their financing statement in April 2013, after we had done our seardhes; emt RBC and counsel re finding and impact; advise P Rubin and amend our schedules; corressp with Peter Rubin re Caterpillar insists it does not have to account/remit; instruct Peter re same; emt/lt other PMSI interests; Austin Powder: emf,tt D Johel re personal demand; fwd email to internal staff and coach on negotiating a deal through Austin's counsel; emf Dave re boiler inspection; tt Dave Johel re expense report rejection, scope of authority, and a variety of matters; emf,t,tf Jerry Doman: lengthy conversation re CVLP issues (records access, Hino), joint ownership of property and encumbrance Dave put on waterfront family property; agreed on time frame and order to resolve issues; emf,tt Helen SevenOaks re form of order re auction agreement; emt Mike McIntosh to confirm NMG in view of corrections to Maynards incorrect additions, the review of our list and the assumption that CAT will withdraw its equipment; series of emails with Danielle re circulation of unredacted auction agreement to major lenders, timing and sundry issues; 12/13/2013 0.2 edit lt Wells Fargo, GMAC and Resmor; emf Mike McIntosh w his schedules and review same; tt re NMG adjustment proposed and need to agree on values of other PMSI interests; instruct internal staff re schedule corrections (AG617), edits and formatting; report drafting; review of draft order w Peter Rubin and Danielle Toigo; corresp re service list; emf,tt Steve Harty, arrange viewing of service list; tf same group re contracts with CVRD; tf Krystoff Trucking and unpaid invoice for early October services; get legal review of report by Peter; emt John Karlsson re Trail Crest; emf,t Murielle Graff VFS; emf internal staff re: corresp with Caterpillar and possible change of mind; emt Secured Lenders with auction agreement and proposed order; Page 3 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO DECEMBER 31, 2013 Name Date Hours Description 12/16/2013 0.3 tf Peter Rubin; report, edit auction agreement; get redacted copy prepared; changes to R&D; edits to Financial Summary; review Century v. MNR; tf John Hall; tf another employee; tf Alpine re grinder offer 2x; report edits; conference with Gloria and Jas re o/s issues, progress and challenges - wood/asphalt piles; record boxing; emt Peter Vaartnou; emt Doug Hyndman; determine which Pacific Scale Wells Fargo held security over and emt internal staff re same; emt,f Danielle to determine that redaction was sufficient; emf Aaron Stewardson re refurbishments required, review same and offer corrections to Aaron; review draft Notice of Application; complete report and send out to P Rubin and Helen Sevenoaks for distribution with NOA and draft order; Hours Charged 12/17/2013 0.2 sign hard copy reports; emf,t Jas Sandhu re pot'l dozer job; emf D Johel with offer; open offers; conf call with BDC and ISCU tp consider offers; emf D Johel with JIL sept 2012 bank statement, emt D Johel - not revealing, fwd to internal staff for bank support; emf Jas re: 3rd party property; emft Jas Sandhu re: wood and asphalt to be gound; emf D Johel with Proof of Claim property to many small items; emf S Johel with copy of final inspection notes on dike, instruct to get done asap; ; emf,t Will Roberts re priorities; emf,t Ilse Sarady, CVRD re asphalt contract; 4x emf Aaron Stewardson re refurbishment; emf Jack Webster; emf,t Danielle Toigo re J Webster concerns; 12/18/2013 0.5 emt, tf Aaron Stewardson re putting all equipment in (some subject to sale by Receiver) with full NMG restored; emt Jack Webster et al re status and direction; tt Danielle Toigo re amendments; review draft and seek further amendments; corresp re refurbishments; tf Peter Rubin re Alan Brown not making application; review Asphalt contract with CVRD and extensions; emt Ilse @ CVRD; tt Jas Sandhu re: cement, dike, asphalt status, close down Dec 27; tt Wade re concrete work, ensure enough for slab pour, make some blocks but don't do 1/2 pour; tt Dave Johel re John Klassen, re: Surj; other matters; corresp with D Toigo to finalize auction agreement; distribute to secured creditor group for review/approval; 12/19/2013 0.4 corresp with Gloria re Palladian a/r; tf Peter Rubin re tomorrow's application and clarify some points; emt Surj Johel re Mining Inspection and seeking anything from MOE; emt Surj re stay of proceedings;; corresp with Wayne and Maynards re getting repairs done and ordering; Auction agreement: dun secured creditors re: approval of agreement, receive positive responses from RBC, CWB, BDC;, emf,t Danielle with execution copy; tf Ilse, CVRD; emf,t Brian Dinnison of CVRD affirming agreement on terms; emf internal staff re Telus dispute and emt Surj Johel re same; tt, 2X emt,tf Dave Johel with termination; tt Surj re termination effective Dec 31; 12/20/2013 1.2 emf t Wells Fargo (Ms. Lanteigne) re auction and general issues; prepare for and attend at Court; emf J Webster; tt, emt Wade Radcliffe re termination and status of ops; emt,f internal staff, emf,t Jas Sandhu re assets of Westcoast and others who owe us money; emt Gloria Belcourt spelling out employment changes, supervision responsibilities and office tasks to be completed; review of WEPPA documents 2x and disc same with internal staff; tf,tt Butsy Sangha re interest in entire operation, disc assets, staff and last season; work on repairs and facilitating payments on repairs; tf,tt Tom Todesco; TOTAL 43.6 43.6 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR THE PERIOD TO DECEMBER 31, 2013 * Project Exp Date Exp Amt Exp Desc Exp. Code Description LINNEN BLAIR 10/31/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/6/2013 258.60 Hotel during stay November 4-6/2013. Hotel /Accommodation 11/6/2013 143.50 Per diem for Nov 4-6/2013. Full day reimbursement for Nov 4 Per Diems or Meals and Nov 5 ($60/per day). Partial day reimbursement for Nov 6 (breakfast $12 plus lunch $15). 11/7/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/14/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/22/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 11/29/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/6/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier 12/20/2013 10.35 Harbour Air delivery of cheques to Nanaimo. Postage/Courier MATSUDA LUCAS 10/30/2013 100.96 flight from Vancouver to Nanaimo for trip to Johel's office Fares 11/01 10/31/2013 264.42 cost to change locks at office and have spare keys cut Supplies - Office 11/1/2013 17.00 get spare keys to premises cut Supplies - Office 11/1/2013 100.96 flight from Nanimo to Vancouver 10/30 Fares 11/1/2013 221.40 rental car for trip to johel's office from oct 30 to nov 1, 2013. Car Rentals 11/1/2013 47.12 fuel for rental car Car Rentals 11/1/2013 232.75 hotel for 2 nights in Duncan, bc 10/30-11/01 Hotel /Accommodation 11/5/2013 10.35 payroll cheques to Nanaimo by Harbour Air Fares 12/13/2013 10.35 sending payroll cheques to Nanaimo for pickup Supplies - Office PALLEN RICHARD 12/20/2013 162.64 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 257.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 200.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 29 DATED 2013-12-02 AIRFARE 12/20/2013 34.73 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Client Entertainment NO 29 DATED 2013-12-02 BREAKFAST 12/20/2013 175.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 213.84 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 29 DATED 2013-12-02 HOTEL 12/20/2013 20.34 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 29 DATED 2013-12-02 CAR FUEL 12/20/2013 400.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 28 DATED 2013-11-18 EXPENSES 12/20/2013 85.00 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 PER DIEM MEALS Per Diems or Meals 12/20/2013 87.55 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 29 DATED 2013-12-02 CAR RENTAL 12/20/2013 25.35 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 28 DATED 2013-11-18 EXPENSES Car Rentals Car Rentals Total Expenses for the period 3,141.35 Expenses for each of the 12 Companies 261.78 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Valley Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700259 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Valley Concrete Ltd. for the period to January 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: February 14, 2014 Payment requested by: February 15, 2014 Fees 7,645.00 GST 382.25 Total due 8,027.25 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO JANUARY 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 3.3 450 1,485.00 MANAGER MARSHALL, Patricia 0.3 350 105.00 MATSUDA, Lucas 1.6 350 560.00 SENIOR ASSOCIATE LINNEN, Blair 20.3 250 5,075.00 ADMINISTRATOR CHAHAL, Kirandeep 2.8 150 420.00 Total 28.3 7,645.00 TOTAL FEES 7,645.00 GST 382.25 TOTAL AMOUNT DUE 8,027.25

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description Hours Charged MARSHALL PATRICIA 1/15/2014 0.3 Review PST issue. 0.3 MATSUDA LUCAS 1/6/2014 0.5 emt/emf Jas re storage policy on all equipment and trucks, prepare PPSA 20-day 1.6 notice form and data, prepare termination letters as required 1/7/2014 0.2 emt/emf Jas re fleet policy change, tt LMG Pringle re policy change, PPSA 20- day notice 1/8/2014 0.1 vmf/vmt Donato re account information and payment options 1/13/2014 0.3 emt Jas re concrete inventory and westcoast forms, emt/emf moneris re terminal and post-receivership fees 1/14/2014 0.2 review and approve disbursements 1/21/2014 0.1 review and approve disbursements, 1/24/2014 0.1 review and approve disbursements, 1/29/2014 0.1 review and approve disbursements, payroll cheques to Harbour Air CHAHAL KIRANDEEP 1/8/2014 0.2 Issue cheque 2.8 1/9/2014 0.2 Issue cheque 1/13/2014 0.6 Post deposit; Issue cheques 1/16/2014 0.2 Dec 2013 bank reconciliation 1/20/2014 0.6 Post deposit; issue cheques 1/23/2014 0.8 Issue cheques 1/31/2014 0.2 Post deposit LINNEN BLAIR 1/2/2014 1.1 Process cheques; process hourly payroll; delivery to harbour air. 20.3 1/6/2014 1.7 Review revenue and GST payable; preparation for GST return; deposit cheques received. 1/7/2014 2.5 Review GST ITCs; file GST return; prepare entries for deposits received by company; calculate wages for WCB filing; prepare WEPPA letters and POCs for employees terminated Jan 6, 2014. 1/8/2014 0.6 Request statement of account activity re: company bank (JBC collections on behalf of CVConcrete); tcf/emf employees re: WEPP and POC. 1/9/2014 0.9 Copy and send invoice copies to G. Belcourt; tct Telus re: disconnection notices and receivership; calculate and prepare WCB payment. 1/10/2014 0.1 F/up with RBC re: account transfer. 1/13/2014 2.2 Internal discussion re: WEPP and severance claim; emt. H. Sevenoaks; prepare Q4 PST return. 1/14/2014 0.2 Prepare GST remittance summary for Oct 30-31, 2013 and send to G. Belcourt; tcf. H. Sevenoaks re: WEPP severance issue and discuss internally. 1/15/2014 2.1 Discuss PST collection issue internally; amend PST return; Enter eif information for employees with submitted proof of claims; email re: same. 1/16/2014 1.8 Work on bank reconciliation; record deposits. 1/17/2014 1.8 Emf. G Belcourt re: Marpole, search communication and respond; email TIF form to employee; review notice of reassessment and agree to RT filing; review December revenue GL and update for AR tracking. 1/20/2014 0.8 Enter TIF information for employees with submitted proof of claims; email re: same; process deposit and emt G. Belcourt; emt. RBC re: account activity; reconcile General account to current. 1/21/2014 0.5 File to BRSP; update general account reconciliation; work on November intercompany transactions; prepare cheque requisitions/deposits re: same. 1/22/2014 0.6 Tcf/emf Moneris re: account charges; reconcile charges between JBC/CVConcrete; prepare cheque requisition re: same; finalize November intercompany transactions and requisitions/deposits; work on December GST returns. 1/23/2014 0.6 Work on December GST return. 1/24/2014 2.2 Post deposits. 1/31/2014 0.6 Prepare and file GST returns, payment at RBC; review of GL. PALLEN RICHARD 1/6/2014 0.4 emf W Marriette re repairs; emf,t W Mariette re security concern; emt,f internal staff re security; emf,t Tom Todesco re vehicle returns D&S Johel related matters; tf,tt, emt Micael Labrava of Sunbelt Network re availability of assets, package and timing; emf Dave Renard re dike holdback; emt internal staff re same, and developing strategy to get done; tf,tt Jerry Doman re meeting; emf,t internal staff re RBC taking over GMAC/Resmor liens; 3.3 Page 1 of 3

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/7/2014 0.3 fwd Sunbelt queries with some answers to internal staff for response; corr with internal staff re ICBC fleet insurance; emf,t Aaron Stewardson after consulting with Peter Rubin on disclosures re sales/finance to new Johel entity; emf,t Michael Naprava; emf,t K Janzen, RBC re: Receiver's Certificate, fwd to internal staff; tf Dave Johel re vehicles, offer on Trailcrest property drafted and seeking meeting to review, equipment offer; emf,t internal staff re vehicles; emf J Webster, emf K Jackson re: presales and Maynard financing of Johel entity; emf,t internal staff re: demand on $50k advance; Hours Charged 1/8/2014 0.2 emf K Jackson, J Webster, tf,tt Stephanie Sieber, tf,tt Doug Hyndman all re: Maynard pre-sale; monitor correspondence with Sunbelt; monitor equipment repair issues with Wayne Marriette and Mike McIntosh; emf,t internal staff re 20 day notices (waived by court order), emf,t Tom Todesco re: new codes and status generally; 1/9/2014 0.3 tf,tt, emf,t Broker Michael Naprawa 4x re: scope of interest, re process, re asphalt contract, re mine inspection, re principal, re 'protection' from offer being shopped; re:approval process; am Dave Johel re info from Gloria, status of cleaning up office; status of his offers, re new players interested in core property; tt Aaron Stewardson re: Michael Naprawa; emt,f Peter Rubin re J Brown availability re: mid Feb 2014; maintenance corresp from Wayne M; tf,tt Jas Sandu re "visitors"; consider position re powered with internal staff; corresp re dike holdback resolution between internal staff and Renard; am Dave Johel and John Karlsson re Trail crest property and Paldi property; 1/10/2014 0.2 emf,t Dan Lazaro re pit materials; emf Wayne Maririette re repairs; emf G Belcourt re office clean up status; emf,t internal staff re secured creditor legal costs and account cut-off; tt Jerry Doman re meeting next week; tt Buncy Sangha,(Island Concrete) re interest level; update register of pot'l purchasers; instr internal staff re contacting others; tf Andrew Masse, BDC; tf Larry Gwozd re: interest in Trailcrest and Paldi lands; much crresp w Michael Naprawa re: various issues and thoughts on bundling a deal; emf,t Brad Archibald, Colliers re: pit property; 1/13/2014 0.1 prepare file notes for auction agreement and Dec 20 court order; tt Aaron Stewardson to consider enbloc offer for all equipment; disc re WEPPA and severance denied if termination is post receivership; emf,t Brad Archibald re property sale process; corresp with Michael Naprawa re: pot'l pond liability and regulation surrounding pond, get background info from Jas; emt Mike Scott, Terrace with info package, leave vm to confirm package sent; seek business license copies; emf,t Wayne Marriette confirming benefit coverage and clearing rumour of denied coverage; emf,t Tom Todesco re viewings; corresp with Aaron Stewardson re: competing pre sale positions, attitude and interest of pot'l purchaser; trip preparation and map out negotiation points 1/14/2014 0.3 emf Wayne advising D Johel instructed Tony to not move his tools; fwd same to Aaron and query status of earlier proposed sale of equipment - nothing other than finance received 10k deposit toward loan; Aaron would contact D Johel to tell him no deal and not to instruct staff; much corresp with Gloria regarding G.L completion issues, a/r dunning, office clean up, etc; emt Micheal Naprawa with businsess license; emf Mike McIntosh with draft brochure; emf Jas Sandhu with mines inspection reports; tf Dave Johel re other potential purchaser and scope; re his life insurance policy, re BMO position; tf,tt Peter Rubin re pot'l purchaser and position; complaint from union personal they weren't paid Boxing Day when office was; explain why; 1/15/2014 0.1 emf,t Larry Gwozd re Cherokee; review of current payroll hours, tt Jas re same - extra's in maintenance and repair; tt Aaron re DJ deal vs. big deal; tt Michael Naprawa; review payroll; tt, emf Jas Sandhu as to why hours were so high - shop maintenance work 1/16/2014 0.5 corresp with Michael Naprawa and employees while enroute; at Johel premises 12:30 to 6:30, am Dave Johel; 2x am Jas Sandhu, tour yard, touch base with employees; am Gloria and Cindy re boxing records, am Gloria re g/l's; emf Tom Todesco; am Michael Naprawa 3:30-5:30, without his principal, receive and reject initial offer of $6m for parcel one plus all equipment, continue discussions ; am Dave Johel re him getting his act together. Page 2 of 3

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO JANUARY 31, 2014 Name Date Hours Description 1/17/2014 0.3 @ JBBC offices 7:30 to 12:00; review aggregate sales reports with Holly and Gloria; emt Michael Naprawa with same; emt Jerry Doman to confirm info being provided and meeting today; tt M Naprawa (lvm) re sale of other equipment going to proceed unless they object); emt,tf Aaron Stewardson re completing sale to CID and finalizing auction brochure; emt internal staff re boxing records; text to/fr John Karlsson re: Trailside property; meeting with Jas and Holly re a/r collections; tour concrete building offices with Cindy; scope out paper recyclers; am Jerry and Ron Doman in Chemainus; 1/23/2014 0.1 corresp re stat Dec on dike; corresp re: site security; 3x emf,t Michael Naprawa re: information on structure and data; 3x tt,tf Michael re price levels and underlying issues for valuation re: Parcels 1, 2, and 3 as well as all the office furniture and equipment; 1/24/2014 0.1 prepare for call with Aaron re: price for all smalls and re discussion with Naprawa; tf Aaron re broker and knowledge of NJG; emf Naprawa stating Johel dieal not closed and offering to buy that too; emt Aaron/M Siebold re status and confirm it is done except for some transfer docs; lengthy conversation with Naprawa where we discussed his allocation of price. Will not go over $6.8 for Parcel 1 and all equipment; discussed valuation of Parcel 1 as agreed and remaining alue of equipment; invited to make offer; emt Aaron re status; emt Johel whether he will get his deposit in to us; 1/27/2014 0.1 2x emf,t tt Michael Naprawa re: data/software; do comparative analyses of offers; tt, emt, 2x tf Aaron Stewardsson re auction costsa if auction cancelled; 2x emf,t, tt M Naprava re data and info; tf, am Dave; provide DJ with 2 copies of his offer; emf,t internal staff re a/r; tt Peter Rubin with update as to status of offers and discussions with lenders; coresp re dike - Engineer wants an invoice matching their agreement; emf,t Tom Todesco regarding his role and continuation; emt Andrew Masse and Janine Scheurmann and their counsel with comparative analysis of offers; recap of progress to date and status; conference call re same; and tf Janine Scheurmann re rumour mill in Lake Cowichan; Hours Charged 1/28/2014 0.1 emf M Naprawa re closing taxes; research PTT, emt Naprawa with some ideas on allocation; emt D Johel; emt Gloria Belcourt re: CVBP logging particulars; emf,t Gloria Belcourt re progress on general ledgers, packing and general; review of legal bills of Blakes and emt Peter Rubin regarding same; 1/29/2014 0.1 2X emf,t Gloria; emt Ronnie and Gerry Doman re logging revenue and other docs; emt,f,t M Naprawa on status and general business issues re Johel: ie. Shut down, long term contracts; market, etc.; tf Aaron Stewarson re wiring funds and deal status; powder deal closed today; investigate background of John C Karlsson, held out to be agent for financing several matters in Cowichan Valley; 1/30/2014 0.1 emf Gloria Belcourt re: further detail on CVBPL; emt Gerry Doman re whether he wants to sell his interest or buy our interest; instr internal staff re pursuit of life policies and particulars now; lengthy call with Michael Naprawa re: whether this guys going ahead or not, rates him @ 50% now and likely he'll just go after Parcel 1 plus office/shop equip and Parcel 2; tt,tf Dave Johel re status of his financing; TOTAL 28.3 28.3 Page 3 of 3

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Valley Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700414 Account number: 60135360 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Valley Concrete Ltd. for the period to February 28, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Invoice date: March 20, 2014 Payment requested by: March 21, 2014 Fees 5,642.50 Disbursements 244.16 Total fees and disbursements 5,886.66 GST 294.34 Total due 6,181.00 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO FEBRUARY 28, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 2.9 450 1,305.00 SENIOR ASSOCIATE LINNEN, Blair 16.1 250 4,025.00 ADMINISTRATOR CHAHAL, Kirandeep 2.0 150 300.00 TECHNICIAN OR, Samantha 0.1 125 12.50 Total 21.1 5,642.50 TOTAL FEES 5,642.50 DISBURSEMENTS - Schedule 1.1 244.16 TOTAL FEES AND DISBURSEMENTS 5,886.66 GST 294.34 TOTAL AMOUNT DUE 6,181.00

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description Hours Charged CHAHAL KIRANDEEP 2/3/2014 0.8 Post deposits 2.0 2/4/2014 0.2 Issue cheque 2/5/2014 0.2 Post deposit 2/7/2014 0.2 Jan 2014 bank reconciliation 2/11/2014 0.2 Issue cheque 2/25/2014 0.4 Issue cheque; post deposit OR SAMANTHA 2/26/2014 0.1 Draft court report. 0.1 LINNEN BLAIR 2/1/2014 2.5 Post deposits; prepare cheque requisitions. 16.1 2/3/2014 3.0 Request transfer of money in JBC company account (collected on behalf of CVConcrete), prepare requisitions and deposit forms; apply payments. 2/4/2014 0.6 Review invoices received from Telus, return email to request revised invoices; review of GL. 2/6/2014 0.6 Prepare journal entry re: PST commission; process Moneris merchant payment. 2/7/2014 4.3 Reconcile CVConcrete AR schedule to Ascend due to missed record of settling intercompany account and subsequent credit issued (bad time - write off). 2/11/2014 1.3 Send G. Belcourt GL export in excel; provide copies of invoices/remittances as requested; emt G. Belcourt re: account cancellations. 2/14/2014 0.2 Process request for Canada Post mail redirection. 2/17/2014 0.7 Review GL, summarize issues outstanding, consider accounts to pass to Wolfo or for adjustment. 2/19/2014 0.1 Scan and send January bank statement to G. Belcourt. 2/20/2014 0.3 Emf G. Belcourt, review CRA remittance and respond re: 2013 cutoff. 2/21/2014 0.6 Prepare cheque requisition re: Konica Minolta; follow up with Telus; file to BRSP. 2/24/2014 0.3 Prepare and file January GST return. 2/25/2014 0.3 Record deposit and prepare deposit form. 2/26/2014 0.6 Emf/emt G. Belcourt re: disbursements and invoice copies; file T4s and T4 summary to BRSP; consider tasks to complete by remaining employees, prepare list, discuss internally, call to G. Belcourt re: same. 2/27/2014 0.5 Internal review and discussion re: contracts to terminate; work on statement of R&D. 2/28/2014 0.2 Filing to BRSP. PALLEN RICHARD 2/4/2014 0.1 tt Carrie re records progress, ff RBC confirming funds transfer; tt Gloria re g/ls, T4's, other, am internal staff re Satgur and efforts to frustrate collection; emf Maynards with DIP interest invoice; create file note for same; am internal staff re Ian Maxwell and Independent Concrete; tf Ian Maxwell re availability of cement mixers; tf Jas re industrial site; tt Jas Sandhu re: recycling mat'l status and staying on top of it; emf,t Bernise of Wells Fargo re status; emt Michael Naprawa on status; tt Dave Johel re $; emf,t Andrew Masse; 2/5/2014 0.1 a/.r - correspondence with Wolfco and internal staff re Satgur; review of ICL offer and recent f/s, look at satellite view of operation, non arms' length transactions, need for affidavit and how to then approach Maxwell re interest; disc with internal staff re update of G/Ls and finalization of their accounting, say to Dec 31 or Jan 31; tf, emt Aaron Stewardson re Maxwell offer on mixers and that I told him I doubted you would pre sell in view of extent of interest; offer is 59% > OLV!; advised Aaron to seek CWB approval; review schedule of repair labour/materials to be charged to Maynards, instruct on adding more detail; emf Michael Naprawa - no contact with his client; 2/6/2014 0.5 tt, emt,tf Dave Johel re need to vacate recycling contracts; tt Jas Sandhu re recycling and proposed time frame; tt, 2X emf Gloria re g/ls and trying to update to Dec 31; emt,t Ilse Saraday of CVRD re proposed cut-off date and clean up issues; review of updated a/r, re sort data and highlight issues to be addressed and am internal staff re same; review of refurbishment expenses due from Maynards, emt Aaron Stewardson re same; emf,t Jay Scott re concrete forms owned by 3rd party; confer with internal staff re ICL offer and Remax interest; create file note and analyze known issues regarding Countrywide Village Realty Ltd; emf Jas Sandhu re 3rd party material on site; emf,t internal staff re Satgur a/r; 2.9 Page 1 of 3

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/11/2014 0.2 emf Ilse re CVRD and recycling facility closure; tf Aaron Stewardson re activity of the Beast and related equipment; tf D. Johel re whether he will get funds in hand, CVRD contracts disclaimed as of 14/2; equipment sales to date, auction prep incl removal of all personal items, consider position and approach re realizing ICL interests and timing; instr internal staff on records, g/l's, records to Butler vs office; emf Jay Scott Maynards; 2/12/2014 0.2 review and endorse many cheques; emf,t J Doman re CVBPL; tf Peter Rubin re my comments on Blakes accounts; review of real estate portfolio for anything 'unattended'; review of real estate portfolio for any titles under our control that were not being attended to; tt Dave Johel re: progress, computer purchase Maynards presale of trailer TR819; progress on a/r; Hours Charged 2/13/2014 0.3 create filenote re jointly owned property; tt Gloria Belcourt re: electronic copies of g/l's, Meagre Creek/CVBPL/505 requirements amd T4 status amd documentation; tt Jas re program for final deliveries, grind, truck and mix and clean up of equipment back in yard and gate to north pit; a/r issues re City of Duncan - disc w Jas then internal staff; tf Aaron Stewardson update; tf Dave Johel - Jay Soctt advising him I said not to sell office f&e to him - untrue; emf,t Jay Scott re: LD565 erroneously advertised by Maynards; emf,t Aaron, tt Jas re gravel movements and return of equipment to yard post clean up of processed recycling; follow up on CVRD h/b cheque, redirection of mail, other a/r collections; 2x emf,emt Jerry Doman re banking authorities, billing to Rogers and Hino truck; create file notes for equipment presales; 2x emf,t Jerry Doman re CVBPL future; 2/17/2014 0.2 emf,tt Tom Todesco; tt Jas re status of North Pit and clean up; corresp re getting dike holdback released from joint account; review of Maynards presale list; emt Jay re exceptions noted; 2x emf G Beclcourt with particulars re: 505396 BC Ltc tax billing and accounting and lease copy; emt,f Jerry Doman re same; emf Peter Rubin with substantive defense by Satgur regarding debt; review same and forward with comment to Saul Rubin, Wolfco and Jas Sandhu/Dave Johel of Johel group; prepare file note to collect all docs re: security held by CVRD for recycling closure/performance; follow up on status of tasks; ef,tt Jay Scott re "Hentry of Columbia Fuels (aka Harry of Coast Environmental) being threatening; tt Dave Johel re: Satgur a/r issue, re: f&e; re: financing for his offer, etc; emt Maynards to confirm f&e sale; start drafting letter to CVRD for return of security; 2/18/2014 0.3 emf internal staff with queries on nature and status of various investments, security deposits and prepaids; review and comment thereon; emf Saul Rubin, Wolfco; tf,tt Craig Beveridge, counsel for Jerry Doman re pulling Hino from auction or setting proceeds aside; at Johel premises 2:30 to 6:30: meetings with Maynards people, Jas, tour yard, speak with employees; tf,tt Al Horseman interested in office/main shop, etc and invited him to make offer; am D Johel and receive offer, push for deposit, wire/draft or? at least bank conf'n it was on its way; emt secured lenders and counsel re same; 2/19/2014 0.2 '@ Johel Group site 7:30 am to 1:00 pm; try to confirm whether D Johel money arrived - it did not, instr Mike MacIntosh @ 8:30 am to proceed with auction of all items; am D Johel re same; am Tom Todesco; review auction set up, monitor Coast Env rep (Harry); 2x emf J Webster; 2x emf,t Kibben Jackson; tf Andrew Masse; emf,t Stephanie Sieber; am various buyers; am Donato of Indep Concrete; emt all secured parties with status of auction; @ tf,tt Helen Sevenoaks, conference with Peter Rubin re document for offers, incl contract terms, for sale of ICL interests; update from Maynards regarding sale; 2/20/2014 0.2 review preliminary auction results; analysis of patterns and 3 bidders likely to be Johel nominees; 3x emt,f Mike McIntosh/Aaron Stewardson; report out results to secured lenders; calls with several secured creditors; review draft invitation for offers and draft PSA re ICL shares, edit in track changes and fwd to internal staff with comments on closing schedule, construction, confirmation and deposit; internal meetings re following up on receivables, life insurance, mail redirection, allocation questions; emf,t Brian Archibald re status pf ;amds; tf Larry Gwozd re Cherokee Lands Page 2 of 3

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO FEBRUARY 28, 2014 Name Date Hours Description 2/24/2014 0.2 emf,t Jack Webster on status; emf,t Brad Archibald re listings; emf Helen Seven Oaks re documents for sale of Independent Concrete interest; emf,t Mike McIntosh with party interested in Core property; emt Construction Equipment Supermarket, Winnipeg with Sale package; update list of real estate holdings, emt,tt Brad Archibald re listing CVPL and Paldi properties with joint owners, Brad has client interested in PID 009 994 645 with office buildings and on the South Shore properties; 2x emf Maynards re one party needs BDC to provide a discharge; 2/25/2014 0.2 f/u with internal staff re life ins and records inventories; am internal staff re WEPPA problem (late TIFF's no extension from Service Canada); corresp with Brian Archibald; receive and review offer from Pro Cut Lumber, investigate who was owner; confirm owner/president with Brad Archibald; challenge terms with Brad, they are workable; emt ISCU Jannine Scheurmann and counsel with offer and commentary; 2/26/2014 0.1 consider disclosures to date on life insurance; coach internal staff on alternatives for realization; disc'n with internal staff and K Janze, RBC re cash collateral held for CVRD l/c; discns with internal staff and Gloria re fwd tasks and time frames for completion - out by March 7; tt Ilse Saraday, CVRD; Hours Charged 2/27/2014 0.1 review Maynards accounting; prepare comparative analysis, identify 3 issues, emt Aaron Stewardson re same; receive and review corrected Maynards accounting; consider liquidation options for life insurance and instruct internal staff; tf Andrew Masse re discharge of PPR security to accommodate a purchaser's financier; TOTAL 21.1 21.1 Page 3 of 3

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO FEBRUARY 28, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description PALLEN RICHARD 2/24/2014 101.04 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 RENTAL CAR 2/24/2014 121.08 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Hotel /Accommodation NO 33 DATED 2014-02-03 HOTEL 2/24/2014 180.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Fares NO 33 DATED 2014-02-03 AIRFARE 2/24/2014 38.52 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Car Rentals NO 33 DATED 2014-02-03 FUEL 2/24/2014 84.96 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE Per Diems or Meals NO 33 DATED 2014-02-03 MEALS LINNEN BLAIR 12/30/2013 10.35 Harbour Air delivery of cheques. Postage/Courier 1/2/2014 10.35 Harbour Air delivery of cheques. Postage/Courier 2/12/2014 11.36 Harbour Air delivery of cheques. Postage/Courier 2/13/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 125.67 Canada Post mail forwarding Postage/Courier 2/17/2014 2,100.60 Canada Post mail forwarding Postage/Courier 2/17/2014 8.99 Parking - working late Car Parking MATSUDA LUCAS 1/29/2014 10.35 Courier payroll cheques to Nanaimo for delivery to Johel Postage/Courier Office Total Expenses for the period 2,929.90 Expenses for each of the 12 Companies 244.16 Page 1 of 1

Invoice PricewaterhouseCoopers Inc. Court Appointed Receiver of Cowichan Valley Concrete Ltd. 700-250 Howe Street Vancouver BC Canada V6C 3S7 Invoice number: VN134700601 Account number: 60135360 Invoice date: April 17, 2014 Payment requested by: April 18, 2014 For Professional Services Rendered in our capacity as Court Appointed Receiver of Cowichan Valley Concrete Ltd. for the period to March 31, 2014, as detailed in the attached schedules 1 & 2. PricewaterhouseCoopers Inc. PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC, Canada V6C 3S7 Telephone: +1 604 806 7000 Facsimile: +1 604 806 7806. Contact: Michael Vermette Telephone: +1 604 806 7675 Email: michael.j.vermette@ca.pwc.com Fees 7,090.00 Disbursements 33.74 Total fees and disbursements 7,123.74 GST 356.19 Total due 7,479.93 CAD Remittance information Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9 Account name: PricewaterhouseCoopers LLP Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070 Email payment details, including invoice number and amount paid, to: accounts.receivable@ca.pwc.com. Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment. Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2 GST registration # 86747 0486 RT0001

Schedule 1 RE: Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 1 - TIME ANALYSIS BY STAFF MEMBER FOR THE PERIOD TO MARCH 31, 2014 Fees Total Hours Rate ($) SENIOR VICE PRESIDENT PALLEN, Rick 5.6 450 2,520.00 MANAGER MATSUDA, Lucas 0.5 350 175.00 SENIOR ASSOCIATE LINNEN, Blair 17.0 250 4,250.00 ADMINISTRATOR CHAHAL, Kirandeep 0.8 150 120.00 TECHNICIAN CIMMERS, Celeste 0.2 125 25.00 Total 24.1 7,090.00 TOTAL FEES 7,090.00 DISBURSEMENTS - Schedule 1.1 33.74 TOTAL FEES AND DISBURSEMENTS 7,123.74 GST 356.19 TOTAL AMOUNT DUE 7,479.93

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description MATSUDA LUCAS 3/3/2014 0.1 review tipton's invoice, tt Jay re termination of accounts, process final invoices for payment 3/4/2014 0.1 review tipton's invoice, tt Jay re termination of accounts, process final invoices for payment Hours Charged 0.5 3/11/2014 0.2 tf/tt Donato re sale status, forward Donato's documents to Blakes 3/12/2014 0.1 receive confirmation of march 2014 payment from ICL CHAHAL KIRANDEEP 3/12/2014 0.2 Issue cheque 0.8 3/14/2014 0.4 Post deposits 3/24/2014 0.2 Feb 2014 bank reconciliation LINNEN BLAIR 3/3/2014 0.6 Work on statement of R&D; review accounts to be closed 17.0 3/4/2014 0.6 Work on revisions to R&D; work on updating Maynards refurbishment costs. 3/5/2014 2.6 Working with G. Belcourt on updating A/R and A/P records to current. 3/6/2014 0.7 Work on detail auction proceeds report; make revisions to R&D. 3/7/2014 1.0 Finalize summary and detail auction proceeds reports; make final revisions to R&D; prepare summary of assets and liabilities; prepare cheque requisitions; send emails re: closing accounts and returning leased/rented equipment. 3/10/2014 1.0 Review, record, and file statements received from Receiver General, Minister of Finance, WEPP etc.; finalize Maynards refurbishment charges; prepare February GST returns; prepare and file 2014 T4 Summary. 3/11/2014 0.5 Work on RRSP contributions for post-filing period. 3/12/2014 0.5 Work on waterfall analysis. 3/13/2014 0.6 Work on waterfall analysis; update secured creditor debt balances. 3/14/2014 0.4 Reconcile company account to debit/credit receipts (JBC collections on behalf of CVConcrete), prepare letter and emt. RBC, prepare deposit request; attend on creditor call and update waterfall for GST trust/unsecured claim. 3/18/2014 0.7 Work on secured creditor claims and waterfall analysis; file February GST return. 3/19/2014 0.5 Work on secured creditor claims and waterfall analysis. 3/20/2014 1.6 Prepare and send response to Service Canada re: former employee earnings re: unemployment insurance; settle February and March intercompany transactions; work on secured creditor claims and waterfall analysis. 3/21/2014 0.5 Prepare Statement of R&D as at March 15th. 3/24/2014 0.8 Working on waterfall for Receivers report. 3/25/2014 0.8 Working on waterfall for Receivers report; working on A/R. 3/26/2014 0.9 Working on secured creditor updates for waterfall analysis. 3/27/2014 0.3 Working on Receivers report. 3/28/2014 1.6 Work on CRA Payroll Discrepancy request. 3/31/2014 0.8 Work on payroll discrepancy notice; review GST account; lengthy discussion with CRA; update waterfall for statements received. PALLEN RICHARD 3/3/2014 0.1 2x emf,t internal staff re Ministry of Labour; tf, tt Brenda Sillito, MoL re unpaid wages; tf Ilse Saraday, CVRD re vacating licensed recycling site and release of deposit, they will inspect and advise; emf,t Brad Archibald re office offer and interest in cell tower site; 5.6 3/4/2014 0.4 tf Jas Sandhu re termination, re gas, re brothers' interest in real estate; tt, emt Aaron Stewardson re accounting and D Johel; tt,lt Keith Nelson, re acquiring shares of Countrywide Village Realty; start drafting report; emt, tt Janinne Scheurmann, ISCU; tf Stephanie Sieber; 2x emf,t Brad Archibald re counter to his clients' offer on office property; review draft R&D and propose changes; tt P Rubin re: propose disclosure to secured parties this week (auction results,k R&D, updated balance sheets), offer alternative thoughts on priorities and allocation methods; re relative priorities of wages, get, pst, CCAA charges; re: Indep. Concrete status; re: CVBPL and advise re key man life policies; tf D Johel; looking at ins policies with broker in am, understands deadline; 3/5/2014 0.2 tf,tt Brad Archibald re main office property; will be making a decision soon; emf,t Jeffrey Visser, tf Aaron Stewardson re inadequacies in list; refer to initial lists used to consummate auction agreement; prepare current summary of lands and status; report drafting; Page 1 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/6/2014 0.2 review of Maynards accounting (Visser email of March 5, 4:00 pm) - identify and begin correcting issues: sold lots not paid for excluded; allocation of purchase price on bulk sales and CIDA sale not performed; missing items; included other consignors sales; pre-auction sales not integrated; lack of ownership and first charge creditor data; work on correcting; later instruct internal staff to continue, several calls and emt Geoffrey Visser re issues; 2x emf P Rubin re ICL interest; emf Jas Sandu re gas charges; emt Will Roberts re: ICL and seek approval of sale; emf Will and correct that BoM not in first place on Cowichan Lake Concrete; send same emt RBC, CWB and ISCU; emf Brad Archibald with counter offer of office property and some valuation points; consider same and fwd counter to ISCU with comment; emt Brad Archibald re counter and re his listing proposals; tf Peter Rubin and Joan (corp lawyer) re: governance issues/force liquidation of CVBPL; corresp with internal staff on site re various issues; emf,t Brad Archibald, tt Aaron Stewardson re his client 's asset removal deadline; emf,t Jerry Doman re CVBPL and status; Hours Charged 3/7/2014 0.5 2x emf Geoff Visser, Maynards; Review of auction results and compliation of estimated balance sheets, R&D, emt stakeholders; consider options and questions for discussion; tf Brad Archibald re offer; emf,t Peter Vaartnou; tf Aaron Stewardson re reselling items purchased by bidder 612; 3/10/2014 0.3 review refurbishment costs and forward to Maynards; start developing waterfall for payment of CCAA priorities, BIA priorities and then to lenders - specific and general interests; 2x emt,f Janine Scheurmann, ISCU re conference call and re counter offer: party now up to $1 million; 3/11/2014 0.6 emt,f Andrew Masse; emf,t Kibben Jackson re legal fees on DIP to ensure auction related fees excluded; emt Alan Brown re Caterpillar accounting; 3x emf,t Jannine Scheurmann, ISCU; complete first version of waterfall of security interests, re-review PPR searches; emt parties with rescheduled conference call; emf,t Jack Webster re same; 2x emf,t Brad Archibald re his clients offer of $1M; get instructions from ISCU to counter at $1.1 M; emf Jay Scott re absence of Tom Todesco; emt Tom and copies to all; several emails from Tom Todesco; confirm Kaatza can leave scale/table there while we are dealing on the building; emf,t J Webster re his counter for conf time; emf Jack Webster with his clients concurrence to ICL deal; corresp re rekeying lock to North Pit; emf,t Helen Sevenoaks re ICL deal; tt, emt Peter Rubin to go over draft waterfall; 3/12/2014 0.2 tf Russ Kowaski, San Juan Quarries re: North Pit; emf,t Brad Archibald, Colliers re North Rd offer @ $1.05 M; emt J Scheurmann, ISCU re new counter and comment; 3x emt,f Brad Archibald re unacceptable/unnecessary conditions and warranties and fixes thereof; conference with Peter Rubin re waterfall document and issues highlighted by it (.9); 2x emf,t Ken Rowley, CWB; corresp with internal staff and lenders re updated summaries on amounts; go over revisions to waterfall with internal staff; emf Jannine Scheurmann with instruction to pursue deal on property at $1.05M, tt, emt Brad Armstrong re same; 3x emf,t Tom Todesco re site security; 3/13/2014 0.3 emt,f Brad Archibald re office property; edit PSA and fwd to Peter Rubin for comment; tf D Johel re bug out orders, allocations, failure to pay for bid (Karlsson), insurance policies; emf J Group re notice of discontinuation; tf Peter Vaartnou for RBC and comments on receiverships and waterfall analysis; emt,f Tom Todesco re property records; emf,t Jerry Doman re CVBPL property listing proposal and my comments; emt,f Jerry Doman re likelihood of call on D Johel mtg on jointly owned family property; corresp with P Rubin/H Sevenoaks re: PSA; incorporate edits into track changes doc and emt Brad Archibald; emf,t D Hatter, circulate corrected waterfall displaying other debts not reversed by bankruptcy; emf,t D Johel re removal of remaining items; emf Neva Beckie re DoJ position and fwd to Peter Rubin; emf,t Jay Scott of Maynards re Maynards removing their people from site but still goods to be dealt with and how; Page 2 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/14/2014 0.2 prepare for and chair conference call with all parties to review waterfall and various issues; tt Peter Robin post call to debrief; tf,tt 4x texts from Russ of San Juan quarries re asphalt dumped over hill and seepage on top; tf, emt Russ with form of offer/agreement; emf,t internal staff re gravel sales; emf Brad Archibald with executed offer, in revised form, on 8800 North Shore road, review same and emt Brad Archibald; emf Alan Brown that CAT did not take possession of collateral; check auction list; emt,f Maynards that equipment still in yard; emt Alan Brown re same; 3/17/2014 0.2 review, execute and distribute Pro Cut Lumber PSA on main building; review and, where appropriate, execute annual resolutions/reports; review Maynards auction final list and query same; file and review pictures on North Pitt asphalt waste; emt,tf Dave Johel re same; tf,tt AG office re unpaid wages - they will do nothing; tf, emt Brian Greet, counsel for Armtec; corr with Brian Archibald re access to premises and building records; emf,t Pat Bion for ISCU; am Andrew Masse and Doug Hyndman re issues: rent of equipment, replacement charge; allocations, value of their unsecured claim, service of foreclosure docs; nature on inter loan guarantees and security; emf Tom Todesco, emt Tom and Jay Scott re concrete plant removal and insurance of persons removing; Hours Charged 3/18/2014 0.2 emf D Johel, fwd to internal staff re IEL dissolution proceeding; emf,t Aaron re pagment of auction proceeds; emf D Hydman with foreclosure docs, fwd same to Helen Sevenoaks and tt Helen; emf,t internal staff re Wolfco settlement idea; disc with internal staff re correspondence with challenged individual Karim Lakhani; emt,tf Jerry Doman re CVBPL and jointly owned property; instr'n to internal staff re payment to BDC of debt as negiated by secured lenders; emf,t Tom Todesco re CAT access to pick up equipment; review and execute cheques; 3/19/2014 0.2 emt Dave Johel, tf Jas re North Pit asphalt; file emails for past 3 months (1.0), emf Tom Todesco re building records @ place; emf,t Brad Archibald re ability to remove and instr Tom to get an inventory thereof; emf McMillan with Ryan Mortgage balances per foreclosure order;, fwd to internal staff; emf Jenny Johel with recent ISCU demands, fwd to internal staff ; 3/20/2014 0.3 drafting of next Court report; tf Aaron Stewardson re his concerns re proposed recompensation of Receiver expenses; summarize concerns re materials for further review, agree on Labour adjustment; tf 2x Bill of McNut Enterprises re North Pit and core properties; tt Peter Rubin re CRA non deemed trust priority and enforceability of default rate in DIP agreement; 3X emf,t Archibald re septic tank for office on neighboring property; 3/24/2014 0.4 4x emf,t Tom Todesco re site issues; emf,t Donato with executed ICL shareholder resolution; emf,t Jerry Doman re 505 property and CVBPL interests; report drafting re allocation of CCAA charges: increase in a/r, uses of cash, report drafting; review of updated R&D and waterfall; finalize invoice to Maynards and emt Aaron Stewardson; tf Dave Johel (2x) re radio licenses; 2x tf Peter Rubin re: DIP default interest and re CRA position; emfkt Helen Seven Oaks re ICL sale; emf,tf Brad Archibald re 8800 North Shore Rd 3/25/2014 0.4 tf Peter Rubin re 3rd party demands; emf Aaron Stewardson re payment of reimbursement of Receiver's expenses; review and schedule all 3rd party demands re payroll accounts; query whether post interest is secured; review and reallocation in waterfall model re updated payout figures and CRA data; tf, emf Brad Archibald re 8800 North Shore Rd and negotiate potential fixes; emf Brad with estimated size of easement/subdivision; emt Jannine Scheurmann, ISCU with problem and proposed solution; emt Johel service list with proposed way forward; R&D and Waterfall as at March 15; meeting invite to group for conf call; 3/26/2014 0.2 emf H Sevenoaks; review amendment, execute, fwd to Donato for execution and circulate; emf,t J Cockbill; work on report and assembly of appendices; review of latest iteratin of allocations; emf,t Tom Todesco re current status of various events; Page 3 of 4

Schedule 2 re Johel Group Receivership - Cowichan Valley Concrete Ltd. SCHEDULE 2 - SUMMARY OF TIME CHARGES FOR THE PERIOD TO MARCH 31, 2014 Name Date Hours Description 3/27/2014 0.6 prepare for and chair lender conference call 2.5; complete draft of report; deal with reclass of IEL a/r on schedules and other small issues; corresp with Jack Webster re DiP default rate and his unbilled wip; 2x emf,t D Hyndman re service issues; tf,2x emf S Sieber re: various issues and re: 8800 North Shore Rd;; emt,f Brad Archibald re 8800 North Shore Rd decision and process to get addendum together; tf D Johel re CIDA proposed offer on 3 properties, advised no credit - send full purchase price with offer to be held in trust pending court approval/vesting order; emf,t Kevin French, RBC re various; emf D Hyndman re dip default rate clause in comeback order, emt.tf Bill Kaplan re same; Hours Charged 3/28/2014 0.1 corresp with Peter Rubin and Bill Kaplan re report edits and whether CRA priority reinstated if CCAA proceedings "terminated"; review SCC decision on Ted LeRoy; emf,t Brad Archibald re North Shore Rd; tf Russ, San Juan Quarries re North Pit; CIMMERS CELESTE 3/28/2014 0.2 Finalize Court Report and send to print 0.2 TOTAL 24.1 24.1 Page 4 of 4

Schedule 1.1 RE: Johel Group Receivership SUMMARY OR EXPENSES FOR PERIOD TO MARCH 31, 2014 * Project Exp Date Exp Amt Exp Desc Exp. Code Description System Administrator - CA 4/9/2014 115.68 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 HOTEL 4/9/2014 61.92 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 PER DIEMS 4/9/2014 23.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 FUEL FOR RENTAL CAR 4/9/2014 53.40 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 CAR RENTAL 4/9/2014 150.48 A/P EXPENSE FROM RICHARD D. PALLEN - INVOICE NO 35 DATED 2014-03-03 AIRFARE Total Expenses for ther period 404.88 Hotel /Accommodation Per Diems or Meals Car Rentals Car Rentals Fares Expenses for each of the 12 companies 33.74 Page 1 of 1

APPENDIX J Summary of Legal Fees and Invoices of Blake, Cassels & Graydon LLP

In the Matter of the RBC Receivership Summary and Allocation of Legal Fees Invoice # Invoice Date Period Company Fees ($) Disb. ($) PST ($) Subtotal ($) GST ($) Total ($) Blake, Cassels & Graydon LLP Cougar Crushing & Screening Ltd. 1,320.00 4.80 92.40 1,417.20 66.24 1,483.44 Cowichan Valley Contracting Ltd. 1,320.00 4.80 92.40 1,417.20 66.24 1,483.44 1746785 31-Dec-13 29-Oct-13 31-Dec-13 Island Excavating Ltd. 1,320.00 4.80 92.40 1,417.20 66.24 1,483.44 Johel Brothers Contracting Ltd. 1,320.00 4.80 92.40 1,417.20 66.24 1,483.44 Johel Brothers Construction Corporation 1,320.00 4.80 92.40 1,417.20 66.24 1,483.44 6,600.00 24.00 462.00 7,086.00 331.20 7,417.20 Cougar Crushing & Screening Ltd. 925.00 1.70 64.75 991.45 46.33 1,037.78 Cowichan Valley Contracting Ltd. 925.00 1.70 64.75 991.45 46.33 1,037.78 1763570 15-Apr-14 1-Jan-14 31-Mar-14 Island Excavating Ltd. 925.00 1.70 64.75 991.45 46.34 1,037.79 Johel Brothers Contracting Ltd. 925.00 1.70 64.75 991.45 46.34 1,037.79 Johel Brothers Construction Corporation 925.00 1.70 64.75 991.45 46.34 1,037.79 4,625.00 8.50 323.75 4,957.25 231.68 5,188.93 Cougar Crushing & Screening Ltd. 925.00-64.75 989.75 46.25 1,036.00 Cowichan Valley Contracting Ltd. - - - - - - 1778574 30-Jun-14 1-Apr-14 31-May-14 Island Excavating Ltd. 925.00-64.75 989.75 46.25 1,036.00 Johel Brothers Contracting Ltd. 925.00-64.75 989.75 46.25 1,036.00 Johel Brothers Construction Corporation 925.00-64.75 989.75 46.25 1,036.00 3,700.00-259.00 3,959.00 185.00 4,144.00 Cougar Crushing & Screening Ltd. 308.00 0.87 21.56 330.43 15.44 345.87 Cowichan Valley Contracting Ltd. - - - - - - 1806257 25-Nov-14 1-Jun-14 24-Nov-14 Island Excavating Ltd. 308.00 0.87 21.56 330.43 15.44 345.87 Johel Brothers Contracting Ltd. 308.00 0.88 21.56 330.44 15.45 345.89 Johel Brothers Construction Corporation 308.00 0.88 21.56 330.44 15.45 345.89 1,232.00 3.50 86.24 1,321.74 61.78 1,383.52 Subtotal: Blake, Cassels & Graydon LLP 16,157.00 36.00 1,130.99 17,323.99 809.66 18,133.65 LaCroix Law 998 06-May-13 2013 Cougar Crushing & Screening Ltd. 215.00 50.89 15.58 281.47 11.13 292.60 788 07-Jan-14 2013 Island Excavating Ltd. 215.00 49.89-264.89 26.58 291.47 1360 17-Jan-14 2014 Island Excavating Ltd. 215.00 50.89 15.47 281.36 11.13 292.49 962 05-Apr-13 2013 Johel Brothers Contracting Ltd. 215.00 49.89 15.05 279.94 11.08 291.02 760 28-Dec-13 2013 Johel Brothers Construction Corporation 215.00 49.89-264.89 26.58 291.47 Subtotal: LaCroix Law 1,075.00 251.45 46.10 1,372.55 86.50 1,459.05 Total Cougar Crushing & Screening Ltd. 3,693.00 58.26 259.04 4,010.30 185.39 4,195.69 Cowichan Valley Contracting Ltd. 2,245.00 6.50 157.15 2,408.65 112.57 2,521.22 Island Excavating Ltd. 3,908.00 108.15 258.93 4,275.08 211.98 4,487.06 Johel Brothers Contracting Ltd. 3,693.00 57.27 258.51 4,008.78 185.36 4,194.14 Johel Brothers Construction Corporation 3,693.00 57.27 243.46 3,993.73 200.86 4,194.59 17,232.00 287.45 1,177.09 18,696.54 896.16 19,592.70

INVOICE Please write invoice number(s) on cheque Blake, Cassels & Graydon LLP Barristers & Solicitors Patent & Trade-mark Agents 595 Burrard Street, P.O. Box 49314 Suite 2600, Three Bentall Centre Vancouver BC V7X 1 L3 Canada Tel: 604-631-3300 Fax: 604-631-3309 PricewaterhouseCoopers LLP PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC V6C 3S7 Canada Attention: Richard D. Pallen Senior VP, Consulting & Deals Invoice: 1746785 Billing Lawyer: Kaplan, Bill HST/GST No.: Ri 19396778 Client: 00028438 Matter: 090004 December31, 2013 Re: RBC Receivership - Johel Group FOR PROFESSIONAL SERVICES RENDERED during the period ended December 31, 2013, as follows: Taxable Disbursement(s) Duplicating $ 24.00 Total Fees $ 6,600.00 $ 24.00 Provincial Sales Tax (7.0%) Goods and Services Tax (5.0%) TOTAL DUE IN CANADIAN CURRENCY 462.00 331.20 $ 7,417.20 CAD MONTREAL OTTAWA TORONTO CA..OARY VANCOUVER NEW YORK CFECAGO LONDON EAHRAIN ALKHOBAR BEUJNG SHANGHAI Aoc ated Uf'cp 3dke, Caaaes & Oaydon LLP bakes.com

04t2512014.. Blake, Cassels & Graydon LLP Barristers & SoScitors Patent & Trade-mark Agents 595 Burrard Street, P.O. 3ox49314 Suite 2600, Three Bet-eat Centre Vancouver8C V7X1L3 Canada Tel: 604-631-3300 Fax: 604-631-3309 INVOICE Please write invoice number(s) on cheque PricewaterhouseCoopers LLP Invoice: PricewaterhouseCoopers Place Billing Lawyer: 250 Howe Street, Suite 700 HST/GST No.: Vancouver, BC V6C 3S7 Client: Canada Matter: 1763570 Kaplan, Bill RI 19396778 00028438 090004 April 15, 2014 Attention: Richard 0. PaIlen Senior VP, Consulting & Deals Re: RBC Receivership - Johel Group FOR PROFESSIONAL SERVICES RENDERED during the period ended March 31, 2014, as follows: Total Fees $ 4625.00 Taxable Dlsbursement(s On-Line Service Fee Search Fees $ 150 7.00 $ 8.50 Provincial Sales Tax (7.0%) Goods and Services Tax (5.0%) TOTAL DUE IN CANADIAN CURRENCY Less Funds Held in Trust 323.75 231.68 $5,188.93 CAD 1,854.30 $ 3,334.63 CAD '1- ( U4,.S) 4L_L (I1O,Qr1EAL CTA\ QCN13 CLCAY 'ANCDuC \CVv ORK C _DD 9Afl9: FF; : NC NN. CMAI & StNcOfl ' I WaketcDm 2/5 Copy

07/09 /2 014 S ake, Cassels & Graydon LLP Bamsters & Solicitors Patent & rade-rnark Agents 055 Burrard St'eer, P.O. Box 49314 Suite 2600, "hree Bontall Centre Vancouver SC V7X L3 Cansea l: 604-631 -3300 Fax: 604-631 3309 INVOICE Please wnte invoice number(s) on cheque PricewaterhouseCoopers LLP Pr cewaterhousecoopers Place 250 Howe Street, Suite 700 Vancouver, BC V6C 387 Canada Invoice: 1778574 Billing Lawyer: Kaplan, Bill HST/GST No.: R119396778 Client: 00028438 Matter: 090004 June 30, 2014 Attention: Richard 0. Pallen Senior VP, Consulting & Deals Re: RBC Receivership -Johel Group FOR PROFESSIONAL SERVICES RENDERED during the period ended May 31, 2014. as follows: Total Fees Provincial Sales Tax (7.0%) Goods and Services Tax (5.0%) TOTAL DUE IN CANADIAN CURRENCY S 3,700.00 259.00 185.00 $4,144.00 CAD 2. L - Tofe. 191. 1< / -- c, '1 Ic 11 I O 1( 2ö. (o3t1. B2J. W O /v3,c r1 IT..A 'RNTQ.' lv'i -v.c). :n.c.' T;'. llc3o L':,ccN L.P ul,k.o,n 2/4 Copy

In the Matter of the BMO Receivership Summary and Allocation of Legal Fees Invoice # Invoice Date Period Company Fees ($) Disb. ($) PST ($) Subtotal ($) GST ($) Total ($) Blake, Cassels & Graydon LLP Cowichan Lake Concrete Ltd. 4,900.00-343.00 5,243.00 245.00 5,488.00 1746787 31-Dec-13 29-Oct-13 31-Dec-13 Cowichan Valley Concrete Ltd. 1,000.00-70.00 1,070.00 50.00 1,120.00 5,900.00-413.00 6,313.00 295.00 6,608.00 Cowichan Lake Concrete Ltd. 6,380.00 27.80 446.60 6,854.40 320.39 7,174.79 1763572 15-Apr-14 1-Jan-14 31-Mar-14 Cowichan Valley Concrete Ltd. 1,100.00-77.00 1,177.00 55.00 1,232.00 7,480.00 27.80 523.60 8,031.40 375.39 8,406.79 Cowichan Lake Concrete Ltd. 5,475.00 46.35 383.25 5,904.60 274.90 6,179.50 1783001 24-Jul-14 1-Apr-14 30-Jun-14 Cowichan Valley Concrete Ltd. 1,825.00 15.44 127.75 1,968.19 91.64 2,059.83 7,300.00 61.79 511.00 7,872.79 366.54 8,239.33 Cowichan Lake Concrete Ltd. 1,204.00-84.28 1,288.28 60.20 1,348.48 1806258 25-Nov-14 1-Jul-14 24-Nov-14 Cowichan Valley Concrete Ltd. - - - - - - 1,204.00-84.28 1,288.28 60.20 1,348.48 Subtotal: Blake, Cassels & Graydon LLP 21,884.00 89.59 1,531.88 23,505.47 1,097.13 24,602.60 LaCroix Law 960 05-Apr-13 2013 Cowichan Lake Concrete Ltd. 215.00 49.89 15.05 279.94 11.08 291.02 918 04-Mar-13 2013 Cowichan Valley Concrete Ltd. 215.00 49.89-264.89 26.58 291.47 1432 12-Mar-14 2014 Cowichan Valley Concrete Ltd. 215.00 50.89 15.47 281.36 11.13 292.49 Subtotal: LaCroix Law 645.00 150.67 30.52 826.19 48.79 874.98 Total Cowichan Lake Concrete Ltd. 18,174.00 124.04 1,272.18 19,570.22 911.57 20,481.79 Cowichan Valley Concrete Ltd. 4,355.00 116.22 290.22 4,761.44 234.35 4,995.79 22,529.00 240.26 1,562.40 24,331.66 1,145.92 25,477.58

INVOICE Please write invoice number(s) on cheque Blake, Cassels & Graydon LLP Barristers & Solicitors Patent & Trade-mark Agents 595 Burrard Street, P.O. Box 49314 Suite 2600, Three Bentall Centre Vancouver BC V7X 1 L3 Canada Tel: 604-631-3300 Fax 604-631-3309 PricewaterhouseCoopers LLP PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC V6C 3S7 Canada Attention: Richard D. Pallen Senior VP, Consulting & Deals Invoice: 1746787 Billing Lawyer: Kaplan, Bill HST/GST No.: R119396778 Client: 00028438 Matter: 000130 December 31, 2013 Re: BMO Receivership - Johel Group FOR PROFESSIONAL SERVICES RENDERED during the period ended December 31, 2013, as follows: Total Fees Provincial Sales Tax (7.0%) Goods and Services Tax (5.0%) TOTAL DUE IN CANADIAN CURRENCY $ 5,900.00 413.00 295.00 $ 6,608.00 CAD MONTRÉAL OTTAWA TORONTO CALGARY VANCOUVER NEW YORK CHICAGO LONDON BAHRAIN AL-KHOBAR' BEIJING SHANGHAI' 'AssocaaJ Office Blake, Caccels & Graydon LLP blakescom

04/29/2014 Blake, Cassels & Graydon LLP Barristers & SoIictors Patent & Trade-mark Agents 595 Burrard Street, P.O. Box 49314 Suite 2600, Three Bentall Centre Vancouver BC WX1L3 Canada Tel: 604-631-3300 Fax: 604-631-3309 INVOICE Please write invoice number(s) on cheque PricewaterhouseCoopers LLP Invoice: PricewaterhouseCoopers Place Billing Lawyer: 250 Howe Street, Suite 700 HST/GST No.: Vancouver, BC V6C 3S7 Client: Canada Matter: Attention: Richard 0. PaIlen Senior VP, Consulting & Deals 1763572 Kaplan, Bill Ri 19396778 00028438 000130 April 15, 2014 Re: BMO Receivership - Johel Group FOR PROFESSIONAL SERVICES RENDERED during the period ended March 31,2014, as follows: Taxable 0isbursement(i Total Fees Duplicating $ 3,75 Land Title Searches 7.55 Law Society of BC Trust Administration Fee 15.00 On-Line Service Fee 1.50 Provincial Sales Tax (7.0%) Goods and Services Tax (5.0%) TOTAL DUE IN CANADIAN CURRENCY Less Funds Held in Trust $748000 $27.80 523,60 375.39 $ 8,406.79 CAD 200.00 'In 40 3')o '71-.7 BALANCE OWING (2co)&c7f7J $ 8,206.79 CAD Tc I Mc\TtFL CkW OFOflO CA.iA-'F '"OLVEF N'T K C.4C1,GO 14DO 5/'1R.'iN t'l- O3N tang J A;scared Ot'ca ek, Caeis & Sr,ydon F 2/5 Copy

08/07/20 4 Blake, Cassels & Graydori LLP Baristers & Solcitors Patent & Tademark 4gents 595 Burrard Street, P.O. Box 49314 Suite 2600, Three Bentall Centre Vancouver BC V7X1L3 Caneda Tel: 604-631-3300 Fax: 604-631-3309 INVOICE Please write invoice number(s) on cheque PncewaterhouseCoopers LLP PricewaterhouseCoopers Place 250 Howe Street, Suite 700 Vancouver, BC V6C 357 Canada Attention: Richard D. Pallen Senior VP, Consulting & Deals Invoice: 1783001 Billing Lawyer: Kaplan. Bill HST/GST No.: R119396778 Client: 00028438 Matter: 000130 July 24, 2014 Re: BMO Receivership - Johel Group FOR PROFESSIONAL SERVICES RENDERED during the period ended June 30, 2014, as follows: Total Fees $7,300 00 Taxable Disbursement(s) Courier Duplicating Non-taxable Disbursement(sl Bank Charges $ 20.29 1050 $31.00 Provincial Sales Tax (7.0%) Goods and Services Tax (5.0%) $ 30.79 $31.00 511.00 366.54 TOTAL DUE IN CANADIAN CURRENCY $ 8,239.33 CAD F 'F',.-K O ri 4C IN - -4 HAl p P, blaka eon 2/5 Copy