IOTO International Inc The e Bay Of Urban

IOTO International Inc. The e. Bay Of Urban Transportation William J. Spat, Ph. D, CEO Investor Presentation © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc.

Please Note: The information presented in this document is confidential and only submitted in connection with the consideration of an actual investment in IOTO International Inc. It is not to be copied or disseminated without explicit prior permission of IOTO International Inc. This document contains financial and other forward looking statements. The IOTO management team spent considerable efforts on these projections and made these projections in good faith. Nevertheless, all such projections are subject to considerable risks, uncertainties, and assumptions and will be influenced by various factors. We would therefore like to inform you that actual results might differ substantially from these projections should one or more of these risks, assumptions, or influencing factors occur or prove incorrect. © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc. 2

Corporate Share Issued: Current Share Price: Company Address: Legal: Auditor: William Spat, Ph. D – CEO Jimmy Au – Marketing Philip Liesenfeld – Business Development Andrew Mounsey – GIS Engineer Frank Liu - Software Engineer © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc. 3

Overview Major stakeholders: Travelers/Tourists, Transportation Service Providers (TSPs), Points Of Interest (POIs) Problem: Lack of travel information available to optimize decisions in selecting the best TSP and POI. Solution: Location Based Service (LBS) providing information and transaction services for urban trips. Go-To-Market: Engage POIs in establishing a kiosk network offering IOTO services to travelers and tourists. In order to start the planned pilot project, IOTO is seeking for $ 500, 000 in the initial funding round. © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc. 4

IOTO Solution Application Name: Platforms: Data Base, Interface Technology Description: IT Team Description: The IOTO technology was declared an Americas finalist in the 2007 NAVTEQ Global Location Based Services (LBS) Challenge in Orlando, USA. Hours in Project: A Member and Partner of: © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc. 5

Value Proposition “One-Stop Transportation Shop” An IOTO transportation kiosk can… Travelers and Tourists Improve wayfinding, compares different modes of transportation according to price, time, CO 2 and allows trip purchasing. Recommends popular destinations nearby. Transportation Service Providers Increase passengers by providing convenient access to services. Improves fleet efficiency and resource allocation. Points of Interest Increase customer throughput by extending customer touch-points beyond location. Improves cost efficiencies, customer experience, traffic management and data mining opportunities. © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc. 6

Market Trends IOTO is innovating at the confluence of three industries: tourism, wireless, and cleantech. Wireless Tourism Clean-tech • GPS-enabled phones expected to triple over next five years. Increase in GPSenabled phones is expected to stimulate spur of new LBS applications. • Tourism industry in Canada and the United States continues to be lucrative. Surface transportation expenditures make up a large portion of total expenditures per tourist. • North America represents 37% of the world’s environmental industry - approximately $232 billion today, and forecasted at $247 billion by 2010. • LBS applications hold 58% of the wireless market and holds price premium over other mobile phone services. • Revenues estimated at $1. 3 billion and forecasted to be near $8 billion by 2011. 43. 2 million global subscribers - possibly 300 million by 2011. • NCR reports half of kiosk businesses expect double-digit growth rate within 1228 months, 8 per cent expect a growth of more than 100 per cent. • IBM sees market opportunities in kiosk growth and announced taking leading role in developing travel, hospitality, and transportation technologies. • Canada, total tourism spending for 2007 was 15. 4 billion dollars, a 7. 3% increase from last year with an annual growth rate of 3. 9 per cent since 2001. Ground transportation spending comprised of 14% percent of total expenditures. • United States, total spending for 2006 was 422 billion dollars, a 0. 2 percent increase from 2005, with an annual growth rate of 2. 3% since 2001. Ground transportation spending comprised of 29% percent of total expenditures. • Clean Technologies sector is expected to represent 4% of total industry revenues by 2010, viz. approximately $9. 7 billion - an average annual growth rate of 18% for the Clean Technologies sector. • Funding bodies have tended to focus on technologies to increase fuel efficiency or to develop alternative fuel sources, while ignoring technologies that focus on the total reduction of demand on shift toward efficiency. • Recent research suggests that reduction and efficiency investments are more successful since they not only reduce the consumption of energy, they also help reduce other significant negative externalities. © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc. 8

Competition Wayfinding Transportation • Generally not transactional and provide information-neutral content. • Competitors focus on one particular mode of transportation: Transit Trip Planners, Ride Share. • Google Maps, Navteq ‘Discover Cities’, and Cisco Systems ‘Personal Travel Assistant’ • Services that provide real-time guidance for an urban traveler on handheld devices are becoming popular. Substitute Products • Services that provide guidance and wayfinding to the typical traveler. • Tourist maps and sight-seeing operators to pedestrian navigational devices and the Internet. • Greyhound and Toronto Airport Express support online transactions for trips but do not provide wayfinding information or competitive marketplace for trips. • Taxi dispatchers are combining computers, GPS, and cell phones to support dispatching of vehicles. SMS technology has allowed bookings services for some companies. • O 2 wallet launched in the United Kingdom holds various common cards including Oyster and Barclaycard which can complete transportation transactions with a simple swipe of the phone. © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc. 10

Go-To-Market 2008 Kiosk network established in Vancouver Market Trends 2009/2010 9 newly introduced cities featuring kiosks and wireless devices 2010 16 new cities 2011 27 new cities 2012 26 new cities 2013 21 new cities Achieving high scalability requires. . . Navteq Discover Cities • Collaboration with Navteq and leveraging its in-depth database of pedestrian maps Mobile Manufacturers and Carriers • IOTO services integrated as application in mobile devices • IOTO services offered as subscriptions by mobile carriers © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc. 11

The Pilot Ø Start with 5 touch screen kiosks in downtown Vancouver in August 08. Ø Project duration: 18 months. Ø Win 5 major POIs for the IOTO solution. Ø Introduction of mobile phone solution in August 09. Project Goals: Reach $ 50, 000 in sales after 12 months. Increase number of kiosks to 17 in August 09. ? ? Line Item Direct Costs of Sale Kiosk Network Maintenance Handheld Network Operating Costs Salaries G&A Sales and Marketing R&D Total Costs Projected Costs $68. 000 $24. 300 $8. 341 $13. 086 $5. 071 $16. 358 $5. 889 $141. 045 © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc. 12

Milestones Third Funding Round, Ø$ 7 million in revenues (85 cities) Reach $ 3 million + in sales, Expansion (59 cities) Secure Further Funding, $ 900, 000 in sales, Strong Growth (26 cities) Navteq Cooperation, Internationalization, IOTO solution for Mobile Phones Secure Initial Funding, Start Vancouver Pilot Project 2008 2009 2010 2011 2012 2013 © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc. 13

Funding © 2008 IOTO International Inc. For IOTO client information only. Not to be

© 2008 IOTO International Inc. For IOTO client information only. Not to be copied

Milestones WHISK 1. 0 BCIT Partnership Incorporated 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 © 2008 IOTO International Inc. For IOTO client information only. Not to be copied or disseminated without the explicit prior permission of IOTO International Inc. 21