Consolidated Abitibi Resources Ltd.

MRRS Decision

Headnote

Mutual Reliance Review System for Exemptive Relief Applications - Reporting Issuerdeemed to have ceased to be a reporting issuer - Issuer having only one securityholder

Applicable Ontario Statutory Provisions

Securities Act, R.S.O. 1990, c.S.5, as am., s.83


IN THE MATTER OF THE SECURITIES LEGISLATIONOF BRITISH COLUMBIA, SASKATCHEWAN, ONTARIO AND QUÉBEC

AND

IN THE MATTER OF
THE MUTUAL RELIANCE REVIEW SYSTEM FOR EXEMPTIVE RELIEF APPLICATIONS

AND

IN THE MATTER OF
CONSOLIDATED ABITIBI RESOURCES LTD.

MRRS DECISION DOCUMENT


WHEREAS the Canadian securities regulatory authority or regulator (the "DecisionMaker") in each of British Columbia, Saskatchewan, Ontario and Quebec (the "Jurisdictions")has received an application from Consolidated Abitibi Resources Ltd. (the "Filer") for adecision pursuant to the securities legislation of the Jurisdictions (the "Legislation") that theFiler be deemed to have ceased to be a reporting issuer or the equivalent under theLegislation in each of the Jurisdictions;

AND WHEREAS pursuant to the Mutual Reliance Review System for Exemptive ReliefApplications (the "System"), the Ontario Securities Commission is the principal regulator forthis application;

AND WHEREAS the Filer has represented to the Decision Makers that:

1. The Filer is a corporation amalgamated under the Business Corporations Act (Ontario)with its head office in Ontario and is a reporting issuer or the equivalent under theLegislation in each of the Jurisdictions.

2. The Filer is not in default of any requirement of the Legislation.

3. Pursuant to an amalgamation completed on November 19, 1999, Aur Resources Inc.acquired all of the Filer's issued and outstanding common shares (the "Shares").

4. The Filer has no securities outstanding other than the Shares.

5. None of the Filer's securities are traded on any securities market and the Filer doesnot intend to make an offering of its securities to the public; and

6. The Filer no longer has any of its securities listed or quoted on any exchange ororganized market;

AND WHEREAS under the System, this MRRS Decision Document evidences thedecision of each Decision Maker (collectively, the "Decision");

AND WHEREAS each of the Decision Makers is satisfied that the test contained in theLegislation that provides the Decision Makers with the jurisdiction to make the Decision hasbeen met;

The Decision of the Decision Makers pursuant to the Legislation is that the Filer isdeemed to have ceased to be a reporting issuer or the equivalent under the Legislation ineach of the Jurisdictions.

January 17th, 2000.

"Margo Paul"