Our Commitment
Under Multilateral Instrument 52-110 from the Canadian Security Administrators, CCS Income Trust ("CCS") is required to establish procedures for (a) the receipt, retention and treatment of complaints received by the issuer regarding accounting, internal accounting controls, or auditing matters; and (b) the confidential, anonymous submission by employees of the issuer of concerns regarding questionable accounting or auditing matters.

CCS is responsible for and committed to providing accurate and reliable financial reporting. At CCS we uphold the highest standards of ethical business and personal conduct, integrity and professionalism. We are a responsible corporate citizen. While reaching our business goals is critical to our success, equally important is the way we achieve them.

To support that goal we have established this communication channel for employees and other unitholders to report their concerns regarding the integrity of CCS accounting, internal accounting controls or auditing matters ("Financial Matters").

What to Report
This reporting system is intended to be used for reporting concerns regarding Financial Matters.

It does not replace the other methods employees or other stakeholders have traditionally used to communicate with CCS. Feedback on other matters such as privacy issues, human resources matters and customer complaints should continue to be made using existing communication channels such as the Leadership Guide.

How to Report
Bison Security Group is an independent, third party supplier that has been selected by CCS to provide a confidential and anonymous communication channel for reporting concerns about our Financial Matters. You may file a report by one of two methods:

1) By clicking the "File a Report" link
2) By Calling Confidence Line: 1-800-661-9675

Receiving and Review of Concerns
Reports detailing concerns will be sent by the service provider on a timely basis to a Committee of three senior CCS executives, as well as the Chairman of the Audit Committee. The Committee will consist of the CEO, the VP Human Resources, and the VP of Operations, or such other executives as designated by the Audit Committee. This structure is in place to address any potential conflicts of interest. Subject to the oversight and direction of the Audit Committee, the Committee will determine how concerns are investigated and responded to on an individual basis.

You Are Protected
This reporting system is confidential and anonymous so you should feel comfortable using it. Caller ID is not utilized by Bison Security Group. Investigation of incidents will also be done in a confidential fashion. If you wish to receive follow-up details on your report, procedures are in place to ensure you can receive these anonymously.