do hereby constitute and appoint The Canadian Customs House Ltd., my/our true and lawful attorney to transact business on all matters relating to:1. Customs that may be transacted by a customs broker licensed under the Customs Act.2. Excise under the Excise Tax Act and any tax or levies under the Excise Tax Act.3. Matters relating to the accounting for payment and refund of Customs and/or excise duties,excise tax and goods and services tax in respect to imported goods released or to be released under such legislation, at the following customs office(s): ALL CUSTOMS OFFICES IN CANADA4. Arranging all Exports from Canada with respect to C.B.P. or United States Customs Service and in connection therewith:(a) to execute, sign, seal, deliver and endorse all bonds, entries, bills of lading, bills of exchange, warehouse receipts or other means of payments 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;(b) 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 the Department of National Revenue (Customs & Excise) 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 debt due by me or 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 Governmental Agencies collecting same to deliver such refunds, rebates or remissions to my attorney.