Name Changes Details

Effective August 14, 2006, NAV Energy Trust merged with Clear Energy Inc. and changed its name to Sound Energy Trust. At this time, unitholders of NAV received 0.3333 shares of an new exploreco named Sure Energy Inc. and 0.085 Sure Energy warrants. This is recorded as a special distribution of $0.26354 per NAV unit which was deemed to be return of capital. The distribution of Sure shares to the Exchangeable Shareholders was effected by way of a dividend and reported on the 2006 T5 slip.