Business Paradigms, Inc.
	Average Exchange Rates Prescribed by Revenue Canada
	Year		U.S.		Canadian
	2003		$           1.00	=	$1.40146175
	2003		$ 0.71354070	=	$           1.00
	2002		$           1.00	=	$1.57035976
	2002		$ 0.63679676	=	$           1.00
	2001		$           1.00	=	$1.54841633
	2001		$ 0.64582114	=	$           1.00
	2000		$           1.00	=	$1.48520000
	2000		$ 0.67330999	=	$           1.00
	1999		$           1.00	=	$1.48584024
	1999		$ 0.67301987	=	$           1.00
	1998		$           1.00	=	$1.48310319
	1998		$ 0.67426192	=	$           1.00
	1997		$           1.00	=	$1.38438685
	1997		$ 0.72234145	=	$           1.00