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How is the $0.50 premium paid to shareholders for the redeemed Class B Preferred Shares Series 3 treated for tax purposes?

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How is the $0.50 premium paid to shareholders for the redeemed Class B Preferred Shares Series 3 treated for tax purposes?

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The $0.50 per share premium will be paid as a dividend to holders of the Series 3 Preferred Shares for Canadian income tax purposes. Please contact your personal tax advisor for further information.

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