Symbol:		TSX - "LQW" and NASDAQ - "LIQWF"
For the Month:		December, 2002
Date:		January 9, 2003
OUTSTANDING STOCK OPTION SUMMARY
Pursuant To Stock Option Plan
	Opening Stock Option Balance, December, 2002					18,750
	Options Granted:
	None					0
	Options Exercised:
	None					0
	Options  Cancelled:
	None					0
	Closing Balance Stock Option Plan					18,750
Pursuant To 1996 Stock Option Plan
	Opening Stock Option Balance, December, 2002					76,750
	Options Granted:
	None					0
	Options Exercised:
	None					0
	Options  Cancelled:
	None					0
	Closing Balance 1996 Stock Option Plan					76,750
Pursuant To 1997 Stock Option Plan
	Opening Stock Option Balance, December, 2002					214,400
	Options Granted:
	None					0
	Options Exercised:
	None					0
	Options  Cancelled:
	Date	Name	Date of Grant	Price	Number
	Dec. 31, 2002	Jon Billington	Dec. 22, '97	6.938	2,000	(2,000)
					2,000
	Options  Expired:
	Date	Name	Date of Grant	Price	Number
	Dec. 22, 2002	Russ Armstrong	Dec. 22, '97	7	1,500	(1,500)
	Dec. 22, 2002	Merv Barr	Dec. 22, '97	7	250	(250)
	Dec. 22, 2002	John Coderre	Dec. 22, '97	7	250	(250)
	Dec. 22, 2002	Darrell Fladager	Dec. 22, '97	7	3,000	(3,000)
	Dec. 22, 2002	Darren Gillespie	Dec. 22, '97	7	9,000	(9,000)
	Dec. 22, 2002	Derrick Gillespie	Dec. 22, '97	7	11,000	(11,000)
	Dec. 22, 2002	Dianne Gillespie	Dec. 22, '97	7	26,900	(26,900)
	Dec. 22, 2002	Jim Giroux	Dec. 22, '97	7	250	(250)
	Dec. 22, 2002	Gord Heath	Dec. 22, '97	7	250	(250)
	Dec. 22, 2002	Troy Heath	Dec. 22, '97	7	250	(250)
	Dec. 22, 2002	Jonathan Hill	Dec. 22, '97	7	6,000	(6,000)
	Dec. 22, 2002	Martin Long	Dec. 22, '97	7	250	(250)
	Dec. 22, 2002	Dale McDougall	Dec. 22, '97	7	250	(250)
	Dec. 22, 2002	Bob Magnan	Dec. 22, '97	7	250	(250)
Continued: Pursuant to 1997 Stock Option Plan
	Dec. 22, 2002	Wayne Mantika	Dec. 22, '97	7	11,000	(11,000)
	Dec. 22, 2002	Hubert Marleau	Dec. 22, '97	7	2,500	(2,500)
	Dec. 22, 2002	Terry Offord	Dec. 22, '97	7	2,000	(2,000)
	Dec. 22, 2002	Don Osmack	Dec. 22, '97	7	250	(250)
	Dec. 22, 2002	Carol Ryan	Dec. 22, '97	7	250	(250)
	Dec. 22, 2002	Larry Scheffee	Dec. 22, '97	7	500	(500)
	Dec. 22, 2002	Andrew Searby	Dec. 22, '97	7	7,500	(7,500)
	Dec. 22, 2002	Vaughan Smallwood	Dec. 22, '97	7	1,000	(1,000)
					84,400
	Closing Balance 1997 Stock Option Plan					128,000
Pursuant To 1998 Stock Option Plan
	Opening Stock Option Balance, December, 2002					70,650
	Options Granted:
	None					0
	Options Exercised:
	None					0
	Options Cancelled:
	Date	Name	Date of Grant	Price	Number
	Dec. 31, 2002	Jon Billington	Dec. 10, '98	7.250	2,000	(2,000)
					2,000
	Closing Balance 1998 Stock Option Plan					68,650
Pursuant To 1999 Stock Option Plan
	Opening Stock Option Balance, December 2002					112,180
	Options Granted:
	None					0
	Options Exercised:
	None					0
	Options  Cancelled:
	Date	Name	Date of Grant	Price	Number
	Dec. 31, 2002	Travis Codd	Dec. 16, '99	6.250	150	(150)
	Dec. 31, 2002	Leanne Last	Dec. 16, '99	6.250	1,000	(1,000)
	Dec. 31, 2002	Jon Billington	Dec. 16, '99	6.250	1,500	(1,500)
					2,650
	Closing Balance 1999 Stock Option Plan					109,530
Pursuant To 2000 Stock Option Plan
	Opening Stock Option Balance, December, 2002					110,100
	Options Granted:
	None					0
	Options Exercised:
	None					0
	Options Cancelled:
	Date	Name	Date of Grant	Price	Number	0
	Dec. 31, 2002	Leanne Last	Dec. 14, '00	4.700	1,000	(1000)
	Dec. 31, 2002	Jon Billington	Dec. 14, '00	4.700	2,000	(2000)
					3,000
	Closing Balance 2000 Stock Option Plan					107,100
			SHARES RESERVED
	Stock Option Plan Opening Reserve Balance					41,220
	Stock Options Exercised					0
	Closing Reserve Balance					41,220
	1996 Stock Option Plan Opening Reserve Balance					94,594
	Stock Options Exercised					0
	Closing Reserve Balance					94,594
	1997 Stock Option Plan Opening Reserve Balance					216,500
	Stock Options Exercised					0
	Closing issued Capital Balance					216,500
	1998 Stock Option Plan Opening Reserve Balance					150,000
	Stock Options Exercised					0
	Closing issued Capital Balance					150,000
	1999 Stock Option Plan Opening Reserve Balance					129,280
	Stock Options Exercised					0
	Closing issued Capital Balance					129,280
	2000 Stock Option Plan Opening Reserve Balance					147,850
	Stock Options Exercised					0
	Closing issued Capital Balance					147,850
ISSUED CAPITAL SUMMARY
	Opening Issued Capital Balance, December, 2002					8,540,836
	Stock Options Exercised					0
	Other - Normal Course Issuer Bid					0
	Closing Issued Capital Balance					8,540,836