text: We believe that the audit evidence we have obtained in our audits is sufficient and appropriate to provide a basis for our 
  audit opinion. 
  We believe that the audit evidence we have obtained in our audits is sufficient and appropriate to 
  provide a basis for our audit opinion. 
  
  **Opinion**
  In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of Killam 
  Properties Inc. as at December 31, 2013 and 2012, and its financial performance and its cash flows for the years then ended 
  in accordance with International Financial Reporting Standards. 
  
  **Opinion**
  
  In our opinion, the consolidated financial statements present fairly, in all material respects, the 
  financial position of**Killam Properties Inc.**as at December 31, 2013 and 2012, and its financial 
  performance and its cash flows for the years then ended in accordance with International Financial 
  Reporting Standards. 