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Offer to purchase CLEARNET.pdf - About TELUS

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CONSENT OF AUDITORS<br />

To: British Columbia Securities Commission<br />

Alberta Securities Commission<br />

Saskatchewan Securities Commission<br />

Mani<strong>to</strong>ba Securities Commission<br />

Ontario Securities Commission<br />

Commission des valeurs mobilieres du Quebec<br />

Administra<strong>to</strong>r, Department of Provincial Secretary, New Brunswick<br />

Nova Scotia Securities Commission<br />

Registrar of Securities, Prince Edward Island<br />

Registrar of Securities, Newfoundland and Labrador<br />

Dear Sirs:<br />

Re: <strong>TELUS</strong> Corporation — <strong>Offer</strong>s <strong>to</strong> <strong>purchase</strong> any and all of the issued and outstanding Class A Non-Voting<br />

Shares, Class B Shares, Class C Subordinate Voting Shares and Class D Subordinate Voting Shares of<br />

Clearnet Communications Inc.<br />

We refer <strong>to</strong> the Circular included in the <strong>Offer</strong>s <strong>to</strong> Purchase of <strong>TELUS</strong> Corporation dated September 20,<br />

2000 relating <strong>to</strong> the <strong>purchase</strong> of outstanding Class A Non-Voting Shares, Class B Shares, Class C Subordinate<br />

Voting Shares and Class D Subordinate Voting Shares of Clearnet Communications Inc.<br />

We consent <strong>to</strong> the use of our report dated January 28, 2000 (except notes 21 and 22 which are as at<br />

September 20, 2000) <strong>to</strong> the direc<strong>to</strong>rs of <strong>TELUS</strong> Corporation on the consolidated balance sheets of <strong>TELUS</strong><br />

Corporation as at December 31, 1999 and 1998 and the consolidated statements of income, retained earnings<br />

and cash flows for each of the two years in the period ended December 31, 1999.<br />

We also consent <strong>to</strong> the use in the Circular of our compilation report dated September 20, 2000 <strong>to</strong> the<br />

direc<strong>to</strong>rs of <strong>TELUS</strong> Corporation on the compilation of the unaudited pro forma consolidated balance sheet of<br />

<strong>TELUS</strong> Corporation as at December 31, 1999 and June 30, 2000 and the unaudited pro forma consolidated<br />

statements of income for the year ended December 31, 1999 and the six months ended June 30, 2000.<br />

We report that we have read the Circular and all information specifically incorporated by reference therein<br />

and have no reason <strong>to</strong> believe that there are any misrepresentations in the information contained therein that is<br />

derived from the financial statements upon which we have reported or that is within our knowledge as a result of<br />

our audits of such financial statements.<br />

This letter is provided <strong>to</strong> the securities regula<strong>to</strong>ry authorities <strong>to</strong> which it is addressed pursuant <strong>to</strong> the<br />

requirements of their securities legislation and not for any other purpose.<br />

Vancouver, Canada (Signed) ARTHUR ANDERSEN LLP<br />

September 20, 2000 Chartered Accountants<br />

63

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