MINT -- summary under Units

Terms of rights

Unitholders receive one right for each unit. Three units entitle the holder to acquire one unit at a subscription price of $9.00 per unit corresponding to 91% of the closing price of the units on the TSX on December 18, 2012 (the "Basic Subscription Right") - to raise $37.39M net. Holders of rights who have exercised their rights under the Basic Subscription Right are entitled to subscribe pro rata for any units not purchased initially under the rights. The rights expire on 28 January 2013.

Trading of rights

Unitholders may sell their rights. The rights will commence to trade on the TSX on 28 December 2012 under the symbol MID.RT.

US residents

US residents are not eligible to exercise rights. Prior to the expiry of the rights, the subscription agent will attempt to sell the rights allocable to such ineligible unitholders for their account.

Canadian tax consequences

The disclosure states:

..no property owned by the Fund is being distributed to Unitholders, no amount is being made payable by the Fund to Unitholders and the identical offering is being made to all Unitholders under the Offering. Accordingly, the issuance of the Rights pursuant to the Offering should have no immediate tax consequences for a Unitholder and the Unitholder should be deemed to acquire the Rights under the Offering at a cost of nil.

The option rules will apply to the exercise of a right, dispositions of rights (otherwise than on exercise) will result in capital gains or loss treatment, and the expiry of rights will give rise to capital losses based on the adjusted cost base, if any, of the rights.