Solid returns through dividends and growth

Other Non-Resident Tax Considerations

Non-resident Investors who are resident in jurisdictions other than Canada or the United States should consult their tax advisors with respect to the tax implications of the conversion of the Fund to a Corporation. In addition, Holders should consult their tax advisors as to the tax implications associated with the disposition of their shares or units and any distributions received.

Distributions to a Holder not resident in Canada or the United States may be subject to Canadian withholding tax at a rate of 25%, unless such rate is reduced under the provisions of an income tax convention between Canada and the Holder’s jurisdiction of residence.