Order: In the Matter of Borealis International Inc. et al.

      WHEREAS on November 15, 2007, the Ontario Securities Commission (the “Commission”) made an order pursuant to sections 127(1) and (5) of the Securities Act, R.S.O. 1990, c. S.5., as amended, in respect of Borealis International Inc. (“Borealis”), Synergy Group (2000) Inc. (“Synergy”), Integrated Business Concepts Inc. (“IBC”), Canavista Corporate Services Inc. (“Canavista Corporate”), Canavista Financial Center Inc. (“Canavista Financial”), Shane Smith (“Smith”), Andrew Lloyd, Paul Lloyd, Vince Villanti (“Villanti”), Larry Haliday (“Haliday”), Jean Breau (“Breau”), Joy Statham (“Statham”), David Prentice (“Prentice”), Len Zielke (“Zielke”), John Stephan (“Stephan”), Ray Murphy (“Murphy”), Derek Grigor (“Grigor”), Earl Switenky (“Switenky”) and Alexander Poole (“Poole”) (the “Original Respondents”) that all trading in securities by and of the Original Respondents, with the exception of Poole, cease, and that any exemptions contained in Ontario securities law do not apply to the Original Respondents, with the exception of Poole (the “Temporary Order”);

      AND WHEREAS the Temporary Order also provided that pursuant to clause 1 of section 127(1), the following terms and conditions were imposed on Poole’s registration: Poole shall be subject to monthly supervision by his sponsoring firm which, commencing November 30, 2007, will submit monthly supervision reports to the Commission (attention: Manager, Registrant Regulation) in a form specified by the Manager, Registrant Regulation, reporting details of Poole’s sales activities and dealings with clients;

      AND WHEREAS on November 15, 2007, the Commission issued a Notice of Hearing and Statement of Allegations in this matter;

      AND WHEREAS on November 28, 2007, the Commission ordered that the Temporary Order be continued in respect of the Original Respondents, except Borealis, Synergy, IBC, Canavista Financial, Smith, Villanti, Haliday, Breau, Paul Lloyd, Zielke, Grigor and Switenky, until May 27, 2008;

      AND WHEREAS on November 28, 2007, the Commission ordered that in respect of Borealis, Synergy, IBC, Canavista Financial, Smith, Villanti, Haliday, Breau, Paul Lloyd, Zielke, Grigor and Switenky, the Temporary Order be continued until January 11, 2008;

      AND WHEREAS on January 11, 2008, the Commission ordered that in respect of the Original Respondents, the Temporary Order be continued until May 27, 2008;

      AND WHEREAS on May 22, 2008, the Commission issued an Amended Notice of Hearing and an Amended Statement of Allegations by which, inter alia, the following individuals were added as respondents: Michelle Dickerson (“Dickerson”), Derek Dupont (“Dupont”), Bartosz Ekiert (“Ekiert”), Ross Macfarlane (“Macfarlane”), Brian Nerdahl (“Nerdahl”), Hugo Pittoors (“Pitoors”), and Larry Travis (“Travis”) (collectively the “New Respondents”).

      AND UPON HEARING submissions from Paul Lloyd, on his own behalf and on behalf of Canavista Financial, from counsel for Staff of the Commission and from counsel for Borealis,Synergy, IBC, Smith, Villanti, Haliday and Breau, and on behalf of Dickerson, no one appearing for Canavista Corporate, Andrew Lloyd, Statham, Prentice, Zielke, Stephan, Murphy, Poole, Grigor, Switenky, Dupont, Ekiert, Macfarlane, Nerdahl, Pittoors and Travis;

      AND WHEREAS Paul Lloyd, on his own behalf and on behalf of Canavista Financial, and Borealis, Synergy, IBC, Smith, Villanti, Haliday and Breau consent to a continuation of the Temporary Order until June 18, 2008;

      AND WHEREAS Dickerson consents to an order that trading by her in any securities shall cease and any exemptions contained in Ontario securities law shall not apply to her and to a continuation of that order until June 18, 2008;

      AND WHEREAS the Commission is of the opinion that it is in the public interest to make this order;

      IT IS ORDERED THAT:

1. trading in any securities by Dickerson, Dupont, Ekiert, Macfarlane, Nerdahl, Pittoors and Travis shall cease and any exemptions contained in Ontario securities law shall not apply to them, and this Order shall be continued until June 18, 2008 or until further order of the Commission;

2. the Temporary Order is continued until June 18, 2008 or until further order of the Commission to provide that trading in any securities of and by the Original Respondents, including Poole, shall cease and that any exemptions contained in Ontario securities law shall not apply to the Original Respondents, including Poole;

3. this matter shall return before the Commission on June 17, 2008 at 10:00 a.m.; and

4. any websites operated by the Original Respondents and the New Respondents, including:

- http://www.borealisfinancial.com
- http://www.borealisglobal.com
- http://www.borealisglobal.com/synergy.htm
- http://www.synergygroup2000.com/Borealis.htm
- http://www.synergygroup2000.com
- http://www.synergywestcoast.com
- http://www.synergygroupbc.com
- http://synergyadvisorforums.com
- http://www.canavista.ca
- http://www.ibc101.com


shall forthwith display the Temporary Order, the Orders dated November 28, 2007 and January 11, 2008 and this Order prominently and continuously on the home page until further order of the Commission.

DATED at Toronto this 27^th day of May, 2008.

" Wendell S. Wigle " Wendell S. Wigle, Q.C.

" David L. Knight " David L. Knight, FCA