| Page 8417 | Tax Interpretations

Kinder Morgan -- summary under Ss. 84(4.1)(a) and (b) distributions of proceeds

Overview

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Brookfield Infrastructure/Enercare -- summary under Exchangeable Units

Overview

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Loblaw/GWL/Choice -- summary under Butterfly spin-offs

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Minto -- summary under Domestic REITs

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Brookfield Office -- summary under Domestic REITs

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Epsilon -- summary under Outbound continuances

Overview

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BSR REIT -- summary under Cross-Border REITs

Overview

A closely-held Delaware LLC with a portfolio of apartment buildings in the southern U.S. appraised at U.S.$890M (“BSR”) is proposing...

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Leagold/Brio Gold -- summary under Triangular Amalgamations

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Choice/CREIT -- summary under REIT Mergers

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Blackstone/Pure Industrial -- summary under Trust Acquisitions by Corporations

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Kinder Morgan -- summary under Ss. 84(4.1)(a) and (b) distributions of proceeds

Overview

Brookfield Infrastructure/Enercare -- summary under Exchangeable Units

Overview

Loblaw/GWL/Choice -- summary under Butterfly spin-offs

Minto -- summary under Domestic REITs

Brookfield Office -- summary under Domestic REITs

Epsilon -- summary under Outbound continuances

Overview

BSR REIT -- summary under Cross-Border REITs

Overview

Leagold/Brio Gold -- summary under Triangular Amalgamations

Overview

Choice/CREIT -- summary under REIT Mergers

Blackstone/Pure Industrial -- summary under Trust Acquisitions by Corporations

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