Correspondent Bank Terms and Conditions Effective: January 1, 2014



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Page 1 of 6 Correspondent Bank Terms and Conditions Effective: January 1, 2014 What s inside... General Terms and Conditions for Correspondent Bank Accounts and Services

Page 2 of 6 SECTION A: General Terms and Conditions for Correspondent Bank Accounts and Services Notes and Interpretation All services offered remain subject to CIBC s ability to provide such services based on legal, regulatory and internal policy requirements and standards. All rates shown in this schedule are subject to change without prior notice unless otherwise agreed by CIBC. Unless otherwise instructed, payments expressed in a foreign currency are payable at CIBC s buying rate for demand drafts on the country of the currency on the date the payment is processed. Additional charges may apply in certain circumstances to cover any out-of-pocket expenses or for additional actions required to carry out any services. Where additional charges other than out-of-pocket expenses are to be charged, CIBC will provide you with notice of those charges and they will become effective immediately unless otherwise required by law or regulation. Account Services Accounts are available in Canadian and United States dollars. Account maintenance Statements Drafts drawn on your account Servicing of cheques/drafts with no MT110 instructions on file (The issuance of SWIFT MT110s is required for ALL cheques/drafts drawn on your account) $30 Stop Payments on your drafts/cheques: Via MT111 $15 Via Sundry SWIFT $30 Miscellaneous: Account Balance reporting with prior arrangement $15 Credit Information $50 per report Audit Confirmation $25 per report Investigations: Under 3 months Free 3-6 months $50 Over 6 months $75

Payment Processing Page 3 of 6 All payment processing is centralized with CIBC Payment & Treasury Operations group in Toronto. SWIFT is our preferred method of receipt of payment instructions. Payment instructions should be sent to: CIBC, Toronto Payments to Financial Institutions in Canada should contain the branch address and transit number where the beneficiary maintains their account. To allow a SWIFT MT103 Customer Transfer to be processed straight through, the Canadian Sort Code should be included in Field 57D. This 9-digit Canadian Sort Code is a unique code that identifies the correct financial institution and branch of account. The identifier code //CC must precede the Financial Institution Number and the Branch Transit Number where the beneficiary has an account. //CC = Auto Routing Code 4 Digits = Financial Institution Number 5 Digits = Branch Transit Number E.g. //CC001000002 - CIBC Main Branch CIBC may, at its discretion, convert any payments to Financial Institutions in Canada into Canadian or United States dollars. To guarantee same day value for payments to points in Canada, CIBC must receive your instructions prior to the following times (unless otherwise agreed by CIBC in writing): All Customer Payments All Financial Institution Transfers All Financial Institution Transfers on our books All Foreign Currency payments (except U.S. dollars) Cancellations/Amendments for Same Day Value Payments Cancellations/Amendments for Future Value Payments 16:30 hrs. ET 16:30 hrs. ET 18:00 hrs. ET 15:00 hrs. ET (value day-1) Best-efforts basis 17:00 hrs. ET (value day-1) Instructions received after these times will be executed on a best-efforts basis. Fully qualified payments can be processed on a straight-through basis until the close of Canada s Large Value Transfer System at 18:00 hrs. ET. Customer Payments (charges BEN ) Payments of less than $50 charges are waived Customer Payments (charges OUR ) $15 (deducted from proceeds) Customer Payments (charges OUR with 71G) As per arrangements (Min. $15) Financial Institution Transfers for credit to an account with our Bank Financial Institution Transfers for credit to an account with another Bank Note: For United States dollar payments, charges are deducted in USD. Charges for Foreign Currency wire payments are deducted using the Canadian dollar equivalent. Payments Outside Canada (any currency) $20 Bulk Payment Service Amendment or cancellation instructions $25 Inquiries due to incorrect tests $25 Inquiries due to insufficient/incorrect details to effect payment $25

Page 4 of 6 Deposits Cash Letters Deposits may be sent to CIBC for all cheques drawn on Canada in CAD or USD, for immediate credit to your CIBC account, subject to final payment. Other currencies will be handled on a collection basis, unless prior arrangements have been made. Deposits for immediate credit to your account on our books without advice of ultimate payment and with full recourse in the event of dishonour for any reason Encoded Cash Letter deposit slips Cheques in any currency returned unpaid SWIFT MT456 (Advice of Return) for items returned unpaid of $2,500 or more Subject to certain conditions and prior arrangements Free $10 per cheque $7 per advice issued Cash Letter parcels should be addressed to: Intria Items Inc. Toronto West Processing Centre 155 Britannia Road East Mississauga, Ontario CANADA L4Z 4L3 Attention: Cheque Processing Clean Cheque Collections Clean Cheques: includes drafts and traveller s cheques. For credit to your CIBC account (Includes SWIFT MT400 advice) 0.125% Min. $40, Max. $175 per cheque For other methods of settlement 0.125% Min. $50, Max. $175 per cheque Clean Cheque Collections should be addressed to: Payment and Treasury Operations Canadian Imperial Bank of Commerce Atrium on Bay 595 Bay Street, Suite 700 Toronto, Ontario Canada M5G 2M8 Attention: Clean Cheque Collections Note: Your attached letter to CIBC must include the following instructions: Enclosed find [Clean Collection Item particulars] and credit the proceeds after final payment under advice to us. This Collection is subject to the Uniform Rules for Collections, International Chamber of Commerce, Publication No. 522.

Documentary Credits Page 5 of 6 For USD and CAD transactions, fees quoted are in the currency of the transaction. For all other currencies, fees are collected based on the Canadian dollar equivalent at CIBC s prevailing rate of exchange. Notes Where reimbursement for payment of sight drafts on us, or maturing term drafts bearing our acceptance, is to be obtained by redrawing or claiming by mail or cable on another bank, interest from date of payment to date of receipt of cover will be for your account. Our out-of-pocket expenses, where applicable, are for your account. CIBC may charge beneficiaries or potential beneficiaries of your credits such additional fees as it may agree with such beneficiaries or potential beneficiaries from time to time and may, in advance of any presentation of documents under your credits, agree to perform the functions which you request that CIBC perform under those credits and to discount instruments and payment obligations arising thereunder. In no event however, will any fees or expenses that CIBC charges to beneficiaries or potential beneficiaries be for your account notwithstanding any practice among banks or any provision of the Uniform Customs and Practice for Documentary Credits, 1993 revision or any subsequent revision thereof to the contrary, unless you otherwise agree. For advising your credits $50 When pre-advised Add $25 For confirming your credits Rates on application (Min. $150) Amendments $50 Document Examination 0.125% (Min. $125) Negotiation/ Payment Rates on application (Min. $200) Acceptance/ Deferred Payment Commission Rates on application (Min. $125) Reimbursement $100 Transfer 0.1875% (Min. $250) Credits cancelled at your request or credits expiring unutilized $50 Discrepancy Fee $50 Assignment of Proceeds 0.1% (Min. $150) Tele-transmission fees $20

Documentary Collections Page 6 of 6 For USD and CAD transactions, fees quoted are in the currency of the transaction. For all other currencies, fees are collected based on the Canadian dollar equivalent at CIBC s prevailing rate of exchange. Notes Where a collection remains open for longer than six (6) months, or where any exceptional amount of work is involved, an additional charge may be levied. Partial settlement of a collection will be regarded as a separate item. In the case of items payable with charges, no deduction will be made for commission unless payment of the charges is refused, then commission at the rates eligible will be deducted. Documentary Collections or Clean Bills of Exchange documents or bills of exchange against payment, acceptance, delivered free or returned unpaid/unaccepted Shipment by air or parcel post consigned to the Bank $50 Endorsements of ocean Bills of Lading consigned to the Bank $50 Amendments and/or extension of due dates Tele-transmission fees for all wires/cables/payments, etc $20 Preparation of promissory notes, bills of exchange, letters of undertaking, trust receipts, etc Any other special handling request 0.25% (Min. $100, Max. $250) $75 each occasion $100 each item Rates on application Documentary Collections should only be directed to CIBC s Trade Finance Centres or as CIBC may otherwise advise in writing. We will not be responsible for items sent to any other location. Trade Finance Centres Strategically located across Canada, our Trade Finance Centres (TFCs) are fully qualified to handle all of your Documentary Credits and Documentary Collection requirements. Documentary Credits and Documentary Collection transactions should be sent directly to the local TFC or to any other location as CIBC may advise in writing. Toronto New Brunswick, Newfoundland, Nova Scotia, Ontario & Prince Edward Island 595 Bay St., 7 th Floor Toronto, ON M5G 2M8 Fax: +1 (416) 217-8607 Montreal Quebec 1155 boul. Réné-Levesque Ouest, 12 th Floor Montréal, PQ H3B 3Z4 Fax: +1 (514) 876-2022 Vancouver Alberta, British Columbia, Manitoba, Saskatchewan, North West Territories, Nunavut & Yukon Territory 400 Burrard St., 6 th Floor Vancouver, BC V6C 3A6 Fax: +1 (604) 665-2925 CIBC Global Banks Contact Information 161 Bay Street. BP-8th Floor Toronto, Ontario, Canada M5J 2S8 Phone: + 1 (416) 980-2586 Fax: + 1 (416) 594-7678 E-mail: banks@cibc.com Terms and Conditions These General Terms and Conditions for Correspondent Accounts and Services are in addition to the CIBC Correspondent Bank Accounts and Services Operating Terms and Conditions applicable to your account(s) (including the CIBC Correspondent Bank Account Agreement) and any other written agreement you enter into with CIBC. For a copy of all such terms applicable to your account(s), please speak to your Relationship Manager or contact CIBC Global Banks at the above address.