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IN THE MATTER OF THE SECURITIES ACT
R.S.O. 1990, c. S.5, AS AMENDED

- and -

BOREALIS INTERNATIONAL INC., SYNERGY GROUP (2000) INC.,
INTEGRATED BUSINESS CONCEPTS INC., CANAVISTA CORPORATE
SERVICES INC., CANAVISTA FINANCIAL CENTER INC.,
SHANE SMITH, ANDREW LLOYD, PAUL LLOYD,
VINCE VILLANTI, LARRY HALIDAY, JEAN BREAU,
JOY STATHAM, DAVID PRENTICE, LEN ZIELKE,
JOHN STEPHAN, RAY MURPHY, ALEXANDER POOLE,
DEREK GRIGOR and EARL SWITENKY


TEMPORARY ORDER
(Sections 127(1) and (5))


      WHEREAS it appears to the Ontario Securities Commission (the “Commission”) that:
  1. The individual respondents are Canadian residents;

  2. The corporate respondents are neither reporting issuers nor registrants in Ontario;

  3. With the exception of Alexander Poole (“Poole”), none of the respondents is registered with the Commission to trade in securities;

  4. The respondents have traded in investments which appear to be “securities” as defined in section 1(1)(n) of the Securities Act, R.S.O., 1990 c.S.5, as amended (the “Act”);

  5. Staff are conducting an investigation of the respondents. Based on Staff’s investigation to date, it appears that:

    1. the respondents have traded in securities and participated in unlawful distributions of securities, contrary to sections 25 and 53 of the Act; and

    2. certain directors or officers, including de facto directors and officers, have authorized, permitted or acquiesced in non-compliance with Ontario securities law;

  6. Borealis International Inc., Synergy Group (2000) Inc., Len Zielke, David Prentice, Shane Smith, Derek Grigor and Earl Switenky are respondents in a proceeding and subject to cease trade orders issued by the Alberta Securities Commission;

  7. It further appears that Shane Smith and Andrew Lloyd have breached Orders of the Commission dated December 7, 2006, December 20, 2006 and June 14, 2007; and

  8. The Commission is of the opinion that it is in the public interest to make this order and that the time required to conclude a hearing could be prejudicial to the public interest.
      AND WHEREAS by Commission Order made April 4, 2007 pursuant to section 3.5(3) of the Act, the Commission authorized each of W. David Wilson, James E. A. Turner, Lawrence E. Ritchie, Robert L. Shirriff, Harold P. Hands, Paul K. Bates and David L. Knight, acting alone, to exercise the powers of the Commission to make Orders under section 127 of the Act;

      IT IS ORDERED pursuant to section 127(5) of the Act that:
  1. pursuant to clause 2 of section 127(1), all trading in securities of the respondents, with the exception of Poole, shall cease;

  2. pursuant to clause 2 of section 127(1), trading in any securities by the respondents, with the exception of Poole, shall cease;

  3. pursuant to clause 3 of section 127(1), any exemptions contained in Ontario securities law do not apply to the respondents, with the exception of Poole; and

  4. pursuant to clause 1 of section 127(1), the following terms and conditions are 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.
      IT IS FURTHER ORDERED that pursuant to section 127(6) of the Act this order shall take effect immediately and shall expire on the fifteenth day after its making unless extended by order of the Commission.

DATED at Toronto this 15th day of November, 2007.


" W. David Wilson "
W. David Wilson




IN THE MATTER OF THE SECURITIES ACT
R.S.O. 1990, c. S.5, AS AMENDED

- and -

BOREALIS INTERNATIONAL INC., SYNERGY GROUP (2000) INC.,
INTEGRATED BUSINESS CONCEPTS INC., CANAVISTA CORPORATE
SERVICES INC., CANAVISTA FINANCIAL CENTER INC.,
SHANE SMITH, ANDREW LLOYD, PAUL LLOYD,
VINCE VILLANTI, LARRY HALIDAY, JEAN BREAU,
JOY STATHAM, DAVID PRENTICE, LEN ZIELKE,
JOHN STEPHAN, RAY MURPHY, ALEXANDER POOLE,
DEREK GRIGOR and EARL SWITENKY


ORDER
(Sections 127(7))


      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 “Respondents”) that all trading in securities by and of the Respondents, with the exception of Poole, cease, and that any exemptions contained in Ontario securities law do not apply to the 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 are 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 UPON HEARING submissions from counsel for Staff of the Commission and from counsel for Borealis, Synergy, IBC, Smith, Villanti, Haliday and Breau and from Paul Lloyd on his own behalf and on behalf of Canavista Financial, no one appearing for Canavista Corporate, Andrew Lloyd, Statham, Prentice, Zielke, Stephan, Murphy, Grigor, Switenky and Poole;

      AND WHEREAS Borealis, Synergy, IBC, Canavista Financial, Smith, Villanti, Haliday, Breau, Paul Lloyd, Zielke, Grigor and Switenky consent to a continuation of the Temporary Order until January 11, 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. the Temporary Order is continued in respect of the Respondents, except Borealis, Synergy, IBC, Canavista Financial, Smith, Villanti, Haliday, Breau, Paul Lloyd, Zielke, Grigor and Switenky, until May 27, 2008 or until further order of the Commission;

  2. in respect of Borealis, Synergy, IBC, Canavista Financial, Smith, Villanti, Haliday, Breau, Paul Lloyd, Zielke, Grigor and Switenky, the Temporary Order is continued until January 11, 2008;

  3. this matter shall return before the Commission on January 11, 2008 at 10:00 a.m.; and

  4. any websites operated by the 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 and this Order prominently and continuously on the home page until further order of the Commission.

DATED at Toronto this 28th day of November, 2007.

" Wendell S. Wigle "
Wendell S. Wigle, Q.C.
" David L. Knight "
“David L. Knight



BOREALIS INTERNATIONAL INC., SYNERGY GROUP (2000) INC., INTEGRATED
BUSINESS CONCEPTS INC., CANAVISTA CORPORATE SERVICES INC.,
CANAVISTA FINANCIAL CENTER INC.,
SHANE SMITH, ANDREW LLOYD, PAUL LLOYD,
VINCE VILLANTI, LARRY HALIDAY, JEAN BREAU,
JOY STATHAM, DAVID PRENTICE, LEN ZIELKE,
JOHN STEPHAN, RAY MURPHY, ALEXANDER POOLE,
DEREK GRIGOR and EARL SWITENKY


ORDER
(Sections 127(7))

      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 “Respondents”) that all trading in securities by and of the Respondents, with the exception of Poole, cease, and that any exemptions contained in Ontario securities law do not apply to the 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 are 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 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 UPON HEARING submissions from Paul Lloyd on behalf of Canavista Financial and his on own behalf and from counsel for Staff of the Commission and from counsel for Borealis, Synergy, IBC, Smith, Villanti, Haliday and Breau, no one appearing for Zielke, Grigor and Switenky;

      AND UPON REVIEWING a letter dated January 9, 2008 from Switenky and a letter dated January 10, 2008 from Zielke;

      AND WHEREAS Paul Lloyd, Canavista Financial, Borealis, Synergy, IBC, Smith, Villanti, Haliday, and Breau consent to a continuation of the Temporary Order until May 27, 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. in respect of the Respondents, the Temporary Order is continued until May 27, 2008 or until further order of the Commission;

  2. this matter shall return before the Commission on May 27, 2008 at 2:30 p.m.; and

  3. any websites operated by the 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 Order dated November 28, 2007 and this Order prominently and continuously on the home page until further order of the Commission.

DATED at Toronto this 11th day of January, 2008.


" Wendell S. Wigle "
Wendell S. Wigle, Q.C.
" David L. Knight "
David L. Knight, FCA


IN THE MATTER OF THE SECURITIES ACT
R.S.O. 1990, c. S.5, AS AMENDED

- and -

BOREALIS INTERNATIONAL INC., SYNERGY GROUP (2000) INC., INTEGRATED
BUSINESS CONCEPTS INC., CANAVISTA CORPORATE SERVICES INC.,
CANAVISTA FINANCIAL CENTER INC.,
SHANE SMITH, ANDREW LLOYD, PAUL LLOYD,
VINCE VILLANTI, LARRY HALIDAY, JEAN BREAU,
JOY STATHAM, DAVID PRENTICE, LEN ZIELKE,
JOHN STEPHAN, RAY MURPHY, ALEXANDER POOLE,
DEREK GRIGOR, EARL SWITENKY,
MICHELLE DICKERSON, DEREK DUPONT,
BARTOSZ EKIERT, ROSS MACFARLANE, BRIAN NERDAHL,
HUGO PITTOORS and LARRY TRAVIS


ORDER
(Sections 127(1), (5) and (7))

      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 27th day of May, 2008.


" Wendell S. Wigle "
Wendell S. Wigle, Q.C.
" David L. Knight "
David L. Knight, FCA


BOREALIS INTERNATIONAL INC., SYNERGY GROUP (2000) INC., INTEGRATED
BUSINESS CONCEPTS INC., CANAVISTA CORPORATE SERVICES INC.,
CANAVISTA FINANCIAL CENTER INC.,
SHANE SMITH, ANDREW LLOYD, PAUL LLOYD,
VINCE VILLANTI, LARRY HALIDAY, JEAN BREAU,
JOY STATHAM, DAVID PRENTICE, LEN ZIELKE,
JOHN STEPHAN, RAY MURPHY, ALEXANDER POOLE,
DEREK GRIGOR, EARL SWITENKY,
MICHELLE DICKERSON, DEREK DUPONT,
BARTOSZ EKIERT, ROSS MACFARLANE, BRIAN NERDAHL,
HUGO PITTOORS and LARRY TRAVIS


ORDER
(Sections 127(1), (5) and (7))

      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 WHEREAS on May 27, 2008, the Commission ordered that all trading in securities by Dickerson, Dupont, Ekiert, Macfarlane, Nerdahl, Pittoors and Travis cease and that any exemptions contained in Ontario securities law not apply to them and that the Order be continued until June 18, 2008 or until further order of the Commission;

      AND WHEREAS on May 27, 2008, the Commission ordered that in respect of the Original Respondents, including Poole, the Temporary Order be continued until June 18, 2008;

      AND WHEREAS on June 17, 2008, counsel for Staff of the Commission (“Staff”) and counsel for Borealis, Synergy, IBC, Smith, Andrew Lloyd, Villanti, Haliday and Breau appeared and made submissions before the Commission, no one appearing for the remaining Original Respondents and New Respondents;

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

      IT IS ORDERED THAT:

      1.  the hearing on the merits shall commence on Monday, May 4, 2009 and continue for four weeks;

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

      3.  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, January 11, 2008, May 27, 2008 and this Order prominently and continuously on the home page until further order of the Commission; and

4. Staff of the Commission shall not be required to serve nor otherwise notify the respondent Switenky of any further steps in this proceeding.

DATED at Toronto this 17th day of June, 2008.


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