<?xml version='1.0' encoding='utf-8'?>
<!-- Created by Charles Hoffman, CPA 8/30/2019 9:44:02 AM -->
<linkbase xmlns:rpart='http://xbrlsite.azurewebsites.net/2016/conceptual-model/rparts' xmlns='http://www.xbrl.org/2003/linkbase' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xmlns:xlink='http://www.w3.org/1999/xlink' xsi:schemaLocation='http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd http://xbrlsite.azurewebsites.net/2016/conceptual-model/rparts http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-rparts-xbrl.xsd'>
   <roleRef xlink:type='simple' xlink:href='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-rparts-xbrl.xsd#template' roleURI='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-roles/roles/template'/>
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_DocumentInformation' xlink:label='disclosures_DocumentInformation' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_DocumentInformation' xlink:to='disclosures_DocumentInformation_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_DocumentInformation_lbl' xlink:role='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Document Information</rpart:Title>
        <rpart:Description>Information about the document.</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/frf-sme/templates/1000-001-DocumentInformation/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_EntityInformation' xlink:label='disclosures_EntityInformation' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_EntityInformation' xlink:to='disclosures_EntityInformation_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_EntityInformation_lbl' xlink:role='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Entity Information</rpart:Title>
        <rpart:Description>Information which describes the entity which filed the report.</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/frf-sme/templates/1010-001-EntityInformation/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_StatementOfFinancialPositionClassified' xlink:label='disclosures_StatementOfFinancialPositionClassified' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_StatementOfFinancialPositionClassified' xlink:to='disclosures_StatementOfFinancialPositionClassified_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_StatementOfFinancialPositionClassified_lbl' xlink:role='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Balance Sheet</rpart:Title>
        <rpart:Description>Balance sheet of the economic entity.</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/frf-sme/templates/1200-001-BalanceSheet/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_StatementOfFinancialPerformanceByFunction' xlink:label='disclosures_StatementOfFinancialPerformanceByFunction' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_StatementOfFinancialPerformanceByFunction' xlink:to='disclosures_StatementOfFinancialPerformanceByFunction_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_StatementOfFinancialPerformanceByFunction_lbl' xlink:role='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Income Statement</rpart:Title>
        <rpart:Description>Income statement</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/frf-sme/templates/1300-001-IncomeStatement/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_CashFlowStatementDirectMethod' xlink:label='disclosures_CashFlowStatementDirectMethod' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_CashFlowStatementDirectMethod' xlink:to='disclosures_CashFlowStatementDirectMethod_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_CashFlowStatementDirectMethod_lbl' xlink:role='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Cash Flow Statement</rpart:Title>
        <rpart:Description>Cash flow statement</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/frf-sme/templates/1400-001-CashFlowStatement/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_ShareCapitalByClass' xlink:label='disclosures_ShareCapitalByClass' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_ShareCapitalByClass' xlink:to='disclosures_ShareCapitalByClass_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_ShareCapitalByClass_lbl' xlink:role='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Share Capital by Class</rpart:Title>
        <rpart:Description>Share capital breakdown by class</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/frf-sme/templates/1511-001-ShareCapitalByClass/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
  <referenceLink xlink:type='extended' xlink:role='http://www.xbrl.org/2003/role/link'>
    <loc xlink:type='locator' xlink:href='../disclosures-topics/disclosures.xsd#disclosures_PropertyPlantAndEquipmentNetSubclassificationsAlternative' xlink:label='disclosures_PropertyPlantAndEquipmentNetSubclassificationsAlternative' />
    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='disclosures_PropertyPlantAndEquipmentNetSubclassificationsAlternative' xlink:to='disclosures_PropertyPlantAndEquipmentNetSubclassificationsAlternative_lbl' />
    <reference xlink:type='resource' xlink:label='disclosures_PropertyPlantAndEquipmentNetSubclassificationsAlternative_lbl' xlink:role='http://xbrlsite.azurewebsites.net/2016/conceptual-model/cm-roles/roles/template'>
        <rpart:Title>Property, Plant, and Equipment Subclassifications (Alternative)</rpart:Title>
        <rpart:Description>Property, plant, and equipment roll up</rpart:Description>
        <rpart:Level>4</rpart:Level>
        <rpart:TemplateForDisclosure>http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/frf-sme/templates/1640-001-PropertyPlantEquipmentSubclassificationsAlt/Instance.xml</rpart:TemplateForDisclosure>
    </reference>
  </referenceLink>
 
</linkbase>
