(a) By agreement of the parties, the Arbitral Tribunal declares that the Sellers must indemnify Pacer for the sum of CAD $15,000,000 for the "costs of investigation, defense and enforcement" of the SPA;
(b) In addition to the amounts stated to be payable in the First Award dated and the Corrected Interest Award, of the total Costs Award of CAD $15,000,000:
i. Pelletier and Pelletier Holdings are jointly and severally liable to pay to Pacer the sum of CAD $15,000,000;
ii. Taylor and Resman are severally liable to pay to Pacer the sum of ($15,000,000 x 39.68%) = CAD $5,952,000; and
iii. Simpson and 592 are severally liable to pay to Pacer the sum of ($15,000,000 x 13.23%) = CAD $1,984,500.