Overview

LREIT used all of the net cash proceeds of a property sale to pay down debt. In order to distribute its resulting capital gain of $29.6 million, it will make a special distribution on all its units on December 31, 2015 to be paid by the issuance of units – except that the amount of the special distribution will be reduced to take into account LREIT's operating loss for 2015 and a 2014 non-capital loss. The number of outstanding units then will be consolidated so that each unitholder will end up with the same number of units as before.

Overview

Overview

Overview

Overview

Alpha and Fission (both TSXV-listed, and ABCA and CBCA corporations, respectively) will be transferring various (mostly uranium) exploration assets to Alpha Spinco and Fission Spinco and spinning-them off (per the s. 86 rules) under ABCA and CBCA Plans of Arrangement (the Alpha Arrangement and Fission Arrangement), with each Alpha share then being transferred to Fission under the Alpha Arrangement for 5.725 Fission common shares and nominal cash (so that no rollover treatment obtains unless a s. 85 election is filed).

Overview

Overview

See summary under Mergers

Current structure

Erdene is a TSX-listed corporation holding Cape Breton coal assets through its wholly-owned subsidiary, Erdene Resources Inc. ("ERI"), and also indirectly holding mineral exploration and development assets in Mongolia. Erdene also holds approximately 60% of APM, whose shares are listed on the TSXV.

Plan of Arrangement

A CBCA Plan of Arrangment is intended to result in two separately-held public companies, holding the Mongolian and coal assets, respectively:

Proposed acquisition of CTF (a BC company) by FleetCor (a Luxembourg subsidiary of a NYSE listed company, namely, FleetCor Technologies, Inc.) for a base purchase price of US$180 million plus adjustments payable over five years, including releases of holdbacks.