Retirement Plan for Employees of Repla Ltd. and Akna Industries - January 11, 2006

IN THE MATTER of the Pension Benefits Act, R.S.O. 1990, c. P.8, as amended (the Act);

AND IN THE MATTER of a Proposal of the Superintendent of Financial Services to make an Order under section 69 of the Act, respecting the Retirement Plan for Employees of Repla Limited and Akna Industries Ltd. (the Plan) Registration Number 0942862.

TO:

Melissa Lambert
Plan Design Specialist
Manulife Financial
P.O. Box 396
Delivery Station KC6
Waterloo, ON N2J 4A9

Administrator

AND TO:

Anne Molgaard
Plan Administrator
Repla Limited
482 South Service Road East
Oakville , ON U0J 2X6

Employer

AND TO:

Christopher Porter
BDO Dunwoody Limited
33 City Centre Drive, Suite 680
Mississauga, ON L5B 2N5

Trustee in Bankruptcy

ORDER

NO request requiring a hearing was delivered to the Financial Services Tribunal within the time prescribed by subsection 89(6) of the Act respecting a Notice of Proposal to make an Order to wind up the Plan.

IT IS THEREFORE ORDERED that the Plan be wound up in full effective January 15, 2005 for the following reasons:

The employer is bankrupt within the meaning of the Bankruptcy and Insolvency Act (Canada).

DATED at Toronto, Ontario, this 11th day of January, 2006.

Tom Golfetto
Director, Pension Plans Branch
by Delegated Authority from
the Superintendent of Financial Services