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BCE, or any of its predecessors or affiliates, do not represent or warrant the completeness or accuracy of the data contained in or provided by the Adjusted Cost Base Estimator. This estimator is provided as a courtesy for illustrative purposes only and is not intended to represent legal or tax advice and shareholders are strongly encouraged to consult their professional advisors with respect to the tax consequences relating to the disposition of their BCE shares. In no event shall BCE or any of its affiliates, directors, officers or representatives be liable for any damages, costs, expenses, assessments, taxes, penalties, interest amounts or any other amount whatsoever resulting from the use or misuse of the Adjusted Cost Base Estimator or the information contained herein. The Adjusted Cost Base Estimator does not take into account individual circumstances of shareholders which may have an effect on the ACB of their BCE shares and should not be used by shareholders who are not residents of Canada for income tax purposes.