Magna is committed to operating in a fair, honest and ethical manner. As a result, we have introduced a new communications tool called the "Good Business Line", where stakeholders are encouraged to report any concerns you have about questionable business practices, including accounting, internal accounting controls and/or auditing matters within Magna. With your participation, the Good Business Line (GBL) plays an important role in making the Magna family one of the most efficient and transparent companies in the world.

This GBL is a proactive communications tool that:

• Effectively addresses issues of reporting compliance with the Sarbanes-Oxley Act.
• Provides a safe place to report concerns of any inappropriate behaviour in a confidential manner, without fear of retaliation or retribution.
• Reduces fraud, theft and abuse.
• Reinforces Magna's ethical values.

You can contact the GBL as follows:

By telephone:
1-800-97 MAGNA (1-800-976-2462)

By fax:
905-726-7437

By mail:
Good Business Line
P.O. Box 458
Aurora, Ontario
Canada
L4G 3L5

By Internet:
On-line form