EXHIBIT 6.1
COMPUTATION OF PER SHARE EARNINGS (LOSS)
Fiscal Year Ended December 31
-------------------------------------
1999 1998 1997
----------- ----------- -----------
Earnings (Loss)(1) 4,487,000 1,497,000 (3,291,000)
Shares Outstanding - Basic(2) 50,710,343 44,226,875 44,226,875
Shares Outstanding - Fully Diluted(3) 64,717,395 56,327,549 44,226,875
Earnings per Share - Basic $ 0.088 $ 0.033 ($0.074)
Earnings per Share - Fully Diluted $ 0.081 $ 0.032 ($0.074)
NOTES:
(1) Based on Canadian GAAP.
(2) Refers to average number of common shares outstanding during the period
indicated.
(3) Includes outstanding option securities that are dilutive at the end of
the period indicated.
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