Deloitte & Touche LLP
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Mississauga ON. L5B 1M2
Canada

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Auditors' Report

To the Board of Directors of
Occupational Health Clinics for
Ontario Workers Inc.

We have audited the statement of financial position of Occupational Health Clinics for Ontario Workers Inc. as at December 31, 2004 and the statements of operations, changes in net assets and cash flows for the year then ended. These financial statements are the responsibility of the Clinics' management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.

In our opinion, these financial statements present fairly, in all material respects, the financial position of the Clinics as at December 31, 2004 and the results of their operations and their cash flows for the year then ended in accordance with Canadian generally accepted accounting principles.

Chartered Accountants
Mississauga, Ontario
March 4, 2005

Annual Report 2004   Financial Statements    Auditor's Report   Table of Contents    Financial Position    Operations    Changes in Net Assets    Cash Flow   Notes to the Financial Statements