I/We ____________________________________ of ____________________________________________________  do hereby constitute and appoint J.W. Smith Customs Broker Ltd. of 2630 Skymark Ave., Suite 301, Mississauga, Ontario, L4W 5A4, my true and lawful attorney to tranact business on my behalf in matters relating to:

1. Customs that may be transacted by a Customs Broker licensed under the Customs Act; and
2. Excise under the Excise Act and ant tax or levies under the Excise Tax Act;
   including all matters relating to the accounting for and payment and refund of customs and/or excise duties, excise tax, sales tax and goods and services tax in respect of imported goods released or to be released under such legislation at the customs office(s) located in ________________________________________________

AND IN CONNECTION THEREWITH:

1. to execute, sign, seal, deliver and endorse for me and in my name all bonds, entries, bills of lading, bills of exchange, warehouse receipts or other means of payment or collateral security which comes into his possession and to use same, including drawbacks and claims of any nature for reimbursement of customs duties, sales and excise taxes and the like;
2. to receive all such payments and sums of money as are now due or may hereafter become due and payable to me by way of rebate, refund or remission on the order of Revenue Canada, Customs, Excise and Taxation relative to the foregoing; and to endorse on my behalf and as my attorney and to deposit to and for his own account all such payments from the Government of Canada

I acknowledge that any duties, charges or other amounts paid on my behalf or to my account by my attorney or sub-agent shall be a debt due by me to my attorney or sub-agent and any refund, rebate, or remission of such duties, charge or other amounts shall be the property of my attorney or sub-agent and I direct and authorize any government agencies collecting same to deliver such rebate, refund or remission to my attorney or sub-agent.

I, the said (Name of Client) _____________________________________________________, hereby certify that, to the best of my knowledge, all documents and/or information that will be provided to my aforesaid attorney by myself or on my behalf, in connection with this mandate, will be true, accurate and complete.

I further grant my attorney full power and authority to appoint any other person whom a license to transact business as a Customs Broker has been issued under the Customs Act as a sub-agent to transact the aforesaid business on my behalf at any of the aforementioned Customs offices, and to revoke any such appointment and to appoint any other person who holds such a license as a sub-agent in the place of any sub-agnet whose appointment has been revoked, as he, my attorney, shall from time to time think fit.

I, the said (Name of Client) _____________________________________________________, hereby agree that all transactions hereunder shall be governed by the Standard Trading Conditions of the Canadian Society of Customs Brokers, which have been read by the undersigned.

I hereby ratify and confirm and agree to ratify and confirm all that my said attorney may do by virtue hereof.

This Power of Attorney shall be and remain in full force and effect, until due notice of its revocation shall have been given to my aforesaid attorney, in writing by registered mail.

IN WITNESS WHEREOF (Corporate Name) _________________________________________________ has caused these presents to be sealed with its corporate seal, attested to by the signature of its duly authorized officials at (Name of Municipality) ____________________________________ in (Name of Province) ___________________________, this ______________________ day of _________________________________, 19_______.

Signature:__________________________________

Signature:__________________________________

___________________________________
(Title)

_____________________________________________ _________________________________
(Name of Customs Broker)                                                (Date)