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Kingspan/Vicwest/Westeel-- summary under Asset sale funding purchase Summary Under Tax Topics- Public Transactions- Mergers & Acquisitions- Cross-Border Acquisitions- Inbound- Asset sale funding purchase Acquisition by Kingspan subsidiary of Vicwest shares with loan proceeds from AG Growth company, s. 88(1)(d) bump of Newco subsidiary shares of Vicwest and repayment of loan with transfer of Newco shares Overview In order to accomplish (under an OBCA Plan of Arrangement) a sale of a storage business (the Westeel Business) of Vicwest to the Westeel Purchaser and the effective use of those proceeds to fund an acquisition by a resident subsidiary (the BP Purchaser) of Kingspan Group Limited (BP Purchaser Parent) of all the shares of Vicwest, Vicwest will drop the Westeel Business into a Newco subsidiary (Westeel Canada) and the BP Purchaser will use the proceeds of a loan from the Westeel Purchaser to acquire all the Vicwest shares, bump the Westeel Canada shares under s. 88(1)(d) on a vertical amalgamation and (qua Amalco) transfer all the Westeel Canada shares (along with the shares of some non-resident subsidiaries) to the Westeel Purchaser in repayment of the loan. ...

UnitedHealth/Catamaran-- summary under Canadian Buyco Summary Under Tax Topics- Public Transactions- Mergers & Acquisitions- Cross-Border Acquisitions- Inbound- Canadian Buyco UnitedHealth Group acquisition of Catamaran, with a portion of the cash proceeds indirectly distributed to the Catamaran shareholders as share redemption proceeds Overview On an acquisition of Catamaran (a Canadian public company with a U.S. ...

" Redemption rights On any trading day, Unitholders may redeem units for cash at a redemption price equal to 95% of the closing price on the TSX on the effective day of the redemption, or PNUs (prescribed numbers of units) for their NAV less any applicable redemption charge – subject to specified rights to suspend redemptions. ...

Redemption rights On any trading day, Unitholders may redeem units for cash at a redemption price equal to 95% of the closing price on the TSX on the effective day of the redemption, or PNUs (prescribed numbers of units) for their NAV less any applicable redemption charge – subject to specified rights to suspend redemptions. ...

Redemption rights On any trading day, Unitholders may redeem units for cash at a redemption price equal to 95% of the closing price on the TSX on the effective day of the redemption, or PNUs (prescribed numbers of units) for their NAV less any applicable redemption charge – subject to specified rights to suspend redemptions. ...

Redemption notes The maturity date and interest rate on redemption notes issued by the REIT on any large unit redemptions will have a maturity date and interest rate to be determined by the Trustees at the time of issuance – or, alternatively, securities of REIT subsidiaries may be delivered in the Trustees' discretion. ...

Management The Issuer will be internally managed and the lodging activities of the Issuer's U.S. subsidiaries will be managed by indirect wholly-owned U.S. subsidiaries of O'Neill Hotels & Resorts Ltd. ...

Structure Melcor will hold an approximate 55.5% (majority) interest (51.1% after any exercise of the over-allotment option) in the REIT through ownership (by a subsidiary LP – "Holdings LP") of all the Class B LP units of the Partnership (as well as an equivalent number of special voting units of the REIT with no economic attributes). ...

Rubiales/C&C/Platino-- summary under Shares for Shares and Nominal Cash Summary Under Tax Topics- Public Transactions- Mergers & Acquisitions- Mergers (mostly Plans of Arrangement)- Shares for Shares and Nominal Cash Spin-off by C&C Energia of Platino Energy in s. 86 reorganization, followed by acquisition of C&C Energia by Pacific Rubiales Overview Pursuant to an Alberta Plan of Arrangement, TSX-listed Pacific Rubiales will acquire all of the outstanding common shares of C&C Energia (also TSX-listed) and holders of C&C Energia common shares will receive, in exchange for each of their common shares, 0.3528 of a common share of Pacific Rubiales, cash of $0.001 and one common share of Platino Energy. ...

Primero/Brigus-- summary under Shares for Shares and Nominal Cash Summary Under Tax Topics- Public Transactions- Mergers & Acquisitions- Mergers (mostly Plans of Arrangement)- Shares for Shares and Nominal Cash S. 86 spin-off of exploration company by Brigus, the acquisition of Brigus by Primero and Brigus' amalgamation Overview Brigus will be spinning-off a newly-established exploration CBCA subsidiary (Fortune) (per the s. 86 rules) under a CBCA Plans of Arrangement, with each Brigus share then being transferred to Primero for 0.175 of a Primero common share and cash of $0.000001 (so that no rollover treatment obtains unless a s. 85 election is filed). ...