Advance Ruling Certificate

Pursuant to subsection 98(4) of the Patent Act

Re: Gilead Sciences, Inc. and Viread 300 mg tablet (DIN02247128)

I hereby certify, pursuant to subsection 98(4) of the Patent Act, that the Board is satisfied on the basis of the information submitted by Gilead Sciences, Inc. ("Gilead") and as summarized in the Notice and Comment dated April 8, 2004 that there would not be sufficient grounds to make an order under section 83 of the Patent Act in respect of Gilead concerning the above-noted matter.

In accordance with the statutory provision, this certificate is not binding on the Board. It is based on the material facts disclosed, and may be revoked or altered, in whole or in part, at any time. Should the circumstances warrant, the Board would not be precluded from taking action under the Act with respect to this drug product, irrespective of the issuance of this certificate.

Issued June 3, 2004

Robert G. Elgie

Chairperson