Oct 10, 2013 6:08 AM

RE: REMITTANCE addressed to ROBERT E. CORMIER (account # 481770 — 001) by WATERLOO NORTH HYDRO INCORPORATED through CANADA POST.

To whom it may concern:

I have come to learn that the number 96, which is prominently printed on the bottom right hand corner of the REMMITTANCE you sent, identifies consumable goods and services, and, that it is an EXCHANGE CODE for CANADIAN BANKING NEWORKS. It is provided to identify consumable goods and services.

Additionally, I have also come to learn that the CANADIAN PAYMENT ASSOCIATION is the body which governs Rules Pertaining to the Inter-financial Institution Exchange and Settlement of Bill Payment Remittances.

On page 18 of the CANADIAN PAYMENT ASSOCIATION document entitled:

H6 RULES PERTAINING TO THE INTER FINANCIAL INSTITUTION EXCHANGE OF BILL PAYMENT REMITTANCES FOR THE PURPOSE OF CLEARING AND SETTLEMENT, which is identified as being BASED ON ASC X12 VERSION RELEASE 003030, section 2.0, 2.1, and, 2.2, reads in part, as follows:

2.0 SPECIFICATIONS FOR INTERCHANGE OF PAPER-BASED REMITTANCES

2.1 INTRODUCTION

This section describes the specifications for the application of CPA Standard 006: "Standards and Specifications for MICR Encoded Documents", to paper-based Remittances. As such, it should be read in conjunction with CPA Standard 006. The following additions/exceptions shall be followed:

2.2 MICR ENCODING ON REMITTANCES

Detailed diagrams of the placement of information to appear in the MICR reserved area appear in Appendices I and II of Part II of this Rule. All specifications contained in CPA Standard 006 remain applicable; however layout changes are as follows:

(a) Amount Field: Character positions 11-2 inclusive shall be reserved for the Remittance Amount.

(b) On-Us Field: “