TigerTel Inc.

MRRS Decision

Headnote

Mutual Reliance Review System for Exemptive Relief Applications - Reporting Issuerdeemed to have ceased to be a reporting issuer - Issuer has one security holder

Applicable Ontario Statutory Provisions

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


IN THE MATTER OF THE SECURITIES LEGISLATION OF ALBERTA,
BRITISH COLUMBIA, NEWFOUNDLAND,NOVA SCOTIA,
ONTARIO, QUEBEC AND SASKATCHEWAN

AND

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

AND

IN THE MATTER OF
TIGERTEL INC.

MRRS DECISION DOCUMENT


WHEREAS the local securities regulatory authority or regulator (the "DecisionMaker") in each of Alberta, British Columbia, Newfoundland, Nova Scotia, Ontario, Quebecand Saskatchewan (the "Jurisdictions") has received an application from TigerTel Inc. (the"Filer") for a decision under the securities legislation of the Jurisdictions (the "Legislation")that the Filer be deemed to have ceased to be a reporting issuer or the equivalent thereofunder the Legislation;

AND WHEREAS pursuant to the Mutual Reliance Review System for ExemptiveRelief Applications (the "System"), the Ontario Securities Commission is the principalregulator for this application;

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

1. The Filer is incorporated under the Canada Business Corporations Act (the"CBCA") and its principal executive office is located in Toronto, Ontario.

2. The Filer's authorized capital consists of an unlimited number of common sharesand an unlimited number of preference shares. The Filer currently has 7,504,745common shares (the "Common Shares") issued and outstanding and no preferenceshares issued or outstanding.

3. The Filer is a reporting issuer in each of the Jurisdictions and is not in default ofany requirement of the Legislation.

4. An offer to purchase (the "Offer") the Common Shares was made on December 2,1999 by AT&T Canada Corp. ("AT&T Canada"), a wholly-subsidiary of AT&TCanada Inc. Pursuant to the Offer, AT&T Canada offered to purchase eachCommon Share at a price of $9.25 cash. The Offer expired at 5.00 p.m. (Torontotime) on December 30, 1999.

5. More than 97% of the Common Shares were deposited under the Offer (the"Deposited Common Shares"). On January 6, 2000, AT & T Canada took up andpaid for the Deposited Common Shares and exercised its right under section 206of the CBCA to acquire the remaining Common Shares not deposited under theOffer.

6. AT&T Canada is the sole beneficial owner of the Common Shares.

7. Other than the Common Shares, the Filer has no outstanding securities.

8. The Common Shares are no longer available for trading on the Canadian DealingNetwork.

9. The Filer does not intend to offer securities to the public.

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 inthe Legislation that provides the Decision Maker with the jurisdiction to make the Decisionhas been met;

THE DECISION of the Decision Makers under the Legislation is that the Filer bedeemed to have ceased to be a reporting issuer or the equivalent thereof under theLegislation.

March 9th, 2000.

"Howard I. Wetston"      "J. F. Howard"