Eligible Dividend Designation:

For purposes of the enhanced dividend tax credit rules contained in the Income Tax Act (Canada) (the “ITA”) and any corresponding provincial and territorial tax legislation, all dividends paid by Finning International Inc. or any of its subsidiaries in 2006 and thereafter are designated as “eligible dividends” (as defined in 89(1) of the ITA), unless otherwise indicated.

Please consult with your own tax advisor for advice with respect to the income tax consequences to you of Finning International Inc. designating dividends as “eligible dividends”.

Dividends paid since 1998.

Dividend rate per share and annual dividend amounts reflect two for one share split on May 30, 2007.