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REPORT NUMBER: 101207560COQ-001b ORIGINAL ISSUE DATE: June 12, 2013 TEST REPORT EVALUATION CENTER Intertek Testing Services NA Ltd. 1500 Brigantine Drive Coquitlam, B.C. V3K 7C1 RENDERED TO Vipco Industries Inc. 3230 58 th Avenue SE Calgary, AB T2C 0B3 PRODUCT EVALUATED: ½ in. Fire Rated Vinyl Covered Gypsum Lay in Tile EVALUATION PROPERTY: Surface Burning Characteristics Report of testing ½ in. Fire Rated Vinyl Covered Gypsum Lay in Tile for compliance with the applicable requirements of the following criteria: CAN/ULC S102-10, Standard Method of Test for Surface Burning Characteristics of Building Materials and Assemblies This report is for the exclusive use of Intertek's Client and is provided pursuant to the agreement between Intertek and its Client. Intertek's responsibility and liability are limited to the terms and conditions of the agreement. Intertek assumes no liability to any party, other than to the Client in accordance with the agreement, for any loss, expense or damage occasioned by the use of this report. Only the Client is authorized to copy or distribute this report and then only in its entirety. Any use of the Intertek name or one of its marks for the sale or advertisement of the tested material, product or service must first be approved in writing by Intertek. The observations and test results in this report are relevant only to the sample tested. This report by itself does not imply that the material, product, or service is or has ever been under an Intertek certification program. 1

Report No. 10207560COQ-001b Page 2 of 14 1 Table of Contents PAGE 1 Table of Contents... 2 2 Introduction... 3 3 Test Samples... 3 3.1 SAMPLE SELECTION... 3 3.2 SAMPLE AND ASSEMBLY DESCRIPTION... 3 4 Testing and Evaluation Methods... 4 4.1 TEST STANDARD... 4 5 Testing and Evaluation Results... 5 5.1 RESULTS AND OBSERVATIONS... 5 6 Conclusion... 6 APPENDIX A Data Sheets...6 Pages REVISION SUMMARY

Report No. 10207560COQ-001b Page 3 of 14 2 Introduction Intertek Testing Services NA Ltd. (Intertek) has conducted testing for Vipco Industries Inc. to evaluate the surface burning characteristics of ½ in. thick fire rated drywall laminated with vinyl. Testing was conducted in accordance with the standard methods of CAN/ULC S102-10, Standard Method of Test for Surface Burning Characteristics of Building Materials and Assemblies. This evaluation began June 10, 2013 and was completed June 11, 2013. 3 Test Samples 3.1. SAMPLE CREATION Samples were submitted to Intertek directly from the client and were not independently selected for testing. The sample materials were received at the Evaluation Center on June 7, 2013. 3.2. SAMPLE AND ASSEMBLY DESCRIPTION Upon receipt of the samples at the Intertek Coquitlam laboratory they were placed in a conditioning room where they remained in an atmosphere of 23 ± 3 C (73.4 ± 5 F) and 50 ± 5% relative humidity. The sample product consisted of ½ in. thick fire rated drywall laminated with vinyl. The panels were identified by the client as "½ in. Fire Rated Vinyl Covered Gypsum Lay in Tile" and were white in colour. For each trial run, three 8 ft. long by 24 in. wide sample panels were butted together and placed on the upper ledge of the flame spread tunnel to form the required 24 ft. sample length. A layer of 6 mm reinforced cement board was placed over top of the samples, the tunnel lid was lowered into place, and the samples were then tested in accordance with CAN/ULC S102-10.

Report No. 10207560COQ-001b Page 4 of 14 4 Testing and Evaluation Methods 4.1. TEST STANDARD The results of the tests are expressed by indexes, which compare the characteristics of the sample under tests relative to that of select grade red oak flooring and inorganic-cement board. (A) Flame Spread Classification: This index relates to the rate of progression of a flame along a sample in the 25 foot tunnel. A natural gas flame is applied to the front of the sample at the start of the test and drawn along the sample by a draft kept constant for the duration of the test. An observer notes the progression of the flame front relative to time. The test apparatus is calibrated such that the flame front for red oak flooring passes out the end of the tunnel in five minutes, thirty seconds (plus or minus 15 seconds). (B) Smoke Developed: A photocell is used to measure the amount of light, which is obscured by the smoke passing down the tunnel duct. When the smoke from a burning sample obscures the light beam, the output from the photocell decreases. This decrease with time is recorded and compared to the results obtained for red oak, which is defined to be 100.

Report No. 10207560COQ-001b Page 5 of 14 5 Testing and Evaluation Results 5.1. RESULTS AND OBSERVATIONS (A) Flame Spread The resultant flame spread classifications are as follows: (Classification rounded to nearest 5) ½ in. Fire Rated Vinyl Covered Gypsum Lay in Tile Flame Spread Flame Spread Classification Run 1 17 Run 2 17 15 Run 3 13 (B) Smoke Developed The areas beneath the smoke developed curve and the related classifications are as follows: (Classification rounded to nearest 5) ½ in. Fire Rated Vinyl Covered Gypsum Lay in Tile Smoke Developed Smoked Developed Classification Run 1 12 Run 2 10 15 Run 3 20 (C) Observations During the tests, the sample surface ignited at approximately 24 to 26 seconds, the flame began to progress along the sample length until it reached the maximum flame spread.

Report No. 10207560COQ-001b Page 6 of 14 6 Conclusion The ½ in. thick Fire Rated Vinyl Covered Gypsum Lay in Tile, submitted by Vipco Industries Inc, exhibited the following flame spread characteristics when tested in accordance CAN/ULC S102-10, Standard Method of Test for Surface Burning Characteristics of Building Materials and Assemblies. A series of three test runs of each material was conducted to conform to the requirements of the National Building Code of Canada. Sample Material Flame Spread Classification Smoke Developed Classification ½ in. Fire Rated Vinyl Covered Gypsum Lay in Tile 15 15 The conclusions of this test report may not be used as part of the requirements for Intertek product certification. Authority to Mark must be issued for a product to become certified. INTERTEK TESTING SERVICES NA LTD. Tested and Reported by: Greg Philp Technician Building Products Reviewed by: Scott Leduc, EIT Test Engineer Building Products

Report No. 10207560COQ-001b Page 7 of 14 APPENDIX A DATA SHEETS

Report No. 10207560COQ-001b Page 8 of 14 CAN/ULC S102-10 DATA SHEETS Run 1

Report No. 10207560COQ-001b Page 9 of 14 CAN/ULC S102-10 DATA SHEETS Run 1

Report No. 10207560COQ-001b Page 10 of 14 CAN/ULC S102-10 DATA SHEETS Run 2

Report No. 10207560COQ-001b Page 11 of 14 CAN/ULC S102-10 DATA SHEETS Run 2

Report No. 10207560COQ-001b Page 12 of 14 CAN/ULC S102-10 DATA SHEETS Run 3

Report No. 10207560COQ-001b Page 13 of 14 CAN/ULC S102-10 DATA SHEETS Run 3

Report No. 10207560COQ-001b Page 14 of 14 REVISION SUMMARY DATE PAGE(S) SUMMARY June 12, 2013 All Original Issue Date