At that time, Call-Net's agreement with Bell Canada to
provide services and maintain the network in these provinces will be amended
to reflect the change in ownership.

About Call-Net Enterprises Inc. With this triumph , the excitement is building as Jones moves closer to
the jackpot and prepares for the next test of skill at the Denny's World
Championship on March 26.

corner scenes

For more information, visit http://www. Bowler Triumphs in PBA Major and Moves One Step Closer to Conquering 'The
Jackson Hewitt $1,000,000 Challenge ' and Scoring the Largest Purse in Bowling
History

Next Challenge is 2006 Denny's World Championship Finals on March 26 in
Indianapolis

PARSIPPANY, N. Tommy Jones will
face previous Denny's PBA Tour title winners and PBA Regional Tour and Senior
Tour event winners for the opportunity to capture the tournament title and
ultimately the $1 million prize.

scenes tournaments

4 million.J. (NYSE: JTX) is the second largest tax
preparation service company in the United States with franchised and
company-owned offices in 49 states and the District of Columbia.com

scenes lanes

today
announced that it has entered into an agreement with Bell Canada to purchase
certain local and inter-exchange carrier network assets in New Brunswick and
Nova Scotia and to purchase an option on certain other CLEC (competitive local
exchange carrier) network assets in Eastern Canada.6 million and will be
paid at closing., (TSX: FON, FON., is a leading Canadian integrated
communications solutions provider of home phone, wireless, long distance and
IP services to households, and local, long distance, toll free, enhanced
voice, data and IP services to businesses across Canada. The Company cautions that
actual performance will be affected by a number of factors , many of which are
beyond its control.S. Specializing
in electronic filing (IRS e-file), the Company provides full service,
individual federal and state income tax preparation and facilitates related
financial products.

consists much

sprint.ca.

Note for Investors:

This news release may include statements about expected future events
and/or financial results that are forward-looking in nature and subject to
risks and uncertainties.
"This was a spectacular win for Tommy Jones that had all of us on the edge
of our seats," said Michael Lister, President and Chief Executive Officer,
Jackson Hewitt Tax Service Inc."
Tommy Jones, who defeated opponent Ryan Shafer 237-223 in the final round,
leads the Tour with four victories this season.

bowlers corner

The agreement contemplates that Call-Net will purchase virtually all of
the former Group Telecom's network assets in New Brunswick and Nova Scotia
including long-haul (inter-city) and access (intra-city) fibre, together with
switching and network equipment from Bell Canada.
(Photo: http://www.
973-630-0681
allison .

informative congress

The purchase price for these assets will total $12.

lanes informative

Call-Net will take ownership
of these assets at closing, which is expected to occur in the third quarter of
2005.
The maximum purchase price of these assets totals $22.ca and
http://www.
Jackson Hewitt Tax Service Inc. Jackson Hewitt is based in Parsippany, New Jersey. More information
about the Company may be obtained by visiting the Company's Web site at
http://www.com.

Candlepin Bowling dates back to the 19th Century and is becoming more popular as it enters into the 21st Century.

scenes congress

Call-Net Enterprises Inc.NV.newscom . Open, but being the one person to move forward with the chance
of winning the biggest cash award in bowling history is truly a chance of a
lifetime," said Jones.

wnds duckpin

Call-Net,
headquartered in Toronto , owns and operates an extensive national fibre
network, has over 151 co-locations in five major urban areas including
33 municipalities and maintains network facilities in the United States and
the United Kingdom.

duckpin wnds

callnet. If he can score the
top prize there, he moves on to the 2006 Dexter Tournament of Champions in
April, where the top professionals in bowling come together.

Candlepin is a variation of bowling which is unique to the New England States and the Maritime Provinces in Canada.

19th wcbc

Company positioned to significantly increase its access footprint, adding
over 225,000 fibre kilometres and become Eastern Canada's largest CLEC

TORONTO, May 2 - Call-Net Enterprises Inc.7 million on the exercise of the option, currently
expected to be at the end of 2006.
The completion of the transaction is subject to the negotiation,
execution and delivery of definitive agreements setting forth the terms of the
transaction; the completion of all required regulatory filings; all necessary
consents, approvals and advance rulings; the satisfactory completion of Call-
Net's due diligence; and if required, the approval of the transaction and the
definitive agreements by the board of directors of each of Call-Net and Bell
Canada. The Jackson Hewitt $1,000,000 Challenge is offering bowling's largest
prize to the professional bowler who prevails in three of the Denny 's PBA Tour
majors.
Jones' next challenge is at the 2006 Denny's World Championship, which
runs March 20-26 at Woodland Bowl in Indianapolis, Ind.

Contact:
Allison Jackson
Senior Manager, Communications
Jackson Hewitt Tax Service Inc.

The game consists of ten pins and a small ball much like Duckpin.

variation informative

Call-Net has
paid Bell Canada $1."
At closing, as part of this agreement Call-Net and Bell Canada will
extend their transitional services agreements a further 12 to 18 months beyond
December 31, 2006 in order to minimize disruption during the migration of the
former Group Telecom network assets to Call-Net.jacksonhewitt.com

Melissa Connerton
CooperKatz + Company
212-455-8001
mconnerton@cooperkatz.

21st pro

For those statements , we claim the protection of the
safe harbour for forward-looking statements provisions contained in the
Private Securities Litigation Reform Act of 1995.

About Jackson Hewitt Tax Service Inc.

enters behind

The option grants
Call-Net the exclusive right to take ownership of these assets by paying the
balance of up to $20. "This provides us
with the opportunity to accelerate revenue growth in business services and
reduce the carrier costs for both our business services and consumer services
groups .

Tommy Jones Wins the PBA 63rd U.S. Open Win Conquering First of Three Majors on Road to $1 000 000

His win marks his first career
Major event title.

centers informative

Call-Net and Bell Canada also
expect to enter into agreements, at closing, giving each other certain access
to each other's network during the transition and migration phase.

behind informative

pins congress

Call-Net to acquire Group Telecom network assets in New Brunswick and Nova Scotia from Bell Canada along with an option to acquire remaining local network in

informative 21st

B) primarily through its
wholly owned subsidiary Sprint Canada Inc.com/cgi-bin/prnh/20060220/NYM047 )
"As a professional bowler, it means a great deal to take home the title in
the 63rd U.

tournaments bowlers

Discussion of the various factors that may
affect future results is contained in the company's recent filings with the
Securities and Exchange Commission, the Ontario Securities Commission and
SEDAR.

, Jackson Hewitt Tax
Service(R) (NYSE: JTX), the nation's second largest tax preparation service
and official sponsor of the Denny's Professional Bowlers Association (PBA)
Tour, announced today that professional bowler Tommy Jones is on his way to
becoming the first-ever athlete in the sport 's history to win a $1 million
purse. "We can't wait to watch as the next match
unfolds and to root him on to another victory next month and then on to the
third and final competition. We are thrilled to have the chance to take our
ongoing partnership with the PBA to the next level and work with them on this
category first.

bowling bowlers

"When today's transaction is completed, Call-Net will become the largest
CLEC in Eastern Canada with an additional 225,000 kilometres of fibre network,
nine co-locations and direct access to over 1,000 office buildings," said Bill
Linton, president and chief executive officer, Call-Net.

bowling much

The transaction is part of
Call-Net's acquisition of the 360networks Corporation (360/GT) customer base
in Eastern Canada from Bell Canada, announced in November of 2004 . Future events and results may vary substantially from what
the company currently foresees.jackson@jtax .

scenes informative

In addition, at closing, Call-Net will acquire from Bell Canada an option
to purchase over 90 per cent of the remaining CLEC network of former Group
Telecom in the provinces of Ontario, Quebec , and Newfoundland and Labrador. With their high bandwidth access capabilities and network reach in
Eastern Canada, these assets will compliment our existing network and add to
our portfolio of services. If successful at that event, Tommy Jones would then
move on to the final hurdle at the Dexter Tournament of Champions in April. Most Jackson Hewitt offices are independently owned and
operated. To locate the Jackson Hewitt office nearest to
you, please call 1-800-234-1040.

consists informative

7 million on account of the option fee. The Tournament of Champions runs April 5-8 at
the Mohegan Sun Arena in Uncasville, Connecticut .