Financial Services Commission of Ontario

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Registered Pension Plan for Employees of Siematic (Canada) Limited Partnership and Participating Affiliates - May 3, 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 Registered Pension Plan for Employees of Siematic (Canada) Limited Partnership and Participating Affiliates (the Plan) Registration Number 0923250;

TO:

Audrey Humphrey
Plan Finals Associate
Sun Life Financial
227 King Street South
P.O. Box 1601 STN Waterloo
Waterloo, ON N2J 4C5

Administrator

AND TO:

Lori Stotts
Administrator
Siematic (Canada) Limited Partnership
353 Manitou Drive
Kitchener, ON N2C 1L5

Employer

AND TO:

Robert Bougie
Senior Vice President
Deloitte & Touche
79 Wellington Street West
Suite 1900
Toronto, ON M5K 1B9

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 May 15, 2005 for the following reasons:

There is a cessation or suspension of employer contributions to the pension fund.

The employer fails to make contributions to the pension fund as required by this Act.

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

A significant number of members of the pension plan ceased to be employed by the employer as a result of the discontinuance of all or part of the business of the employer or as a result of the reorganization of the business of the employer.

DATED at Toronto, Ontario, this 3rd day of May, 2006.

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