INVESTOR CENTRE
INVESTOR CENTRE
Investor Presentations
Financial Reports & Filings
Financial Reports
Corporate Documents
Disclosure Reports
- Corporate Profile – Trisura Group Ltd.
- Annual Information Form
- Notice of Annual and Special Meeting of Shareholders and Management Information Circular for May 10, 2018
- Notice of Annual and Special Meeting of Shareholders and Availability of Circular
- Proxy – Common Shares
- Notice of Special Meeting of Shareholders and Management Information Circular for December 11, 2017
- Notice of Special Meeting of Shareholders and Availability of Circular
- Proxy – Common Shares
- Letter of Transmittal – Holders of less than 10 shares
- Letter of Transmittal – Holders of 10 or more shares
- Prospectus and U.S. Information Statement
Tax Considerations
Canadian Holders
June 2017 Special Dividend On June 22, 2017, Brookfield Asset Management Inc. (BAM) paid a special in-kind dividend of common shares of Trisura Group Ltd. (TSU) to its shareholders. The amount of the taxable eligible dividend for Canadian recipients is equal to the fair market value of the common shares (including any fractional common shares that were paid in cash) that were received on that date which is CAD $0.1254 for every BAM shares. The CAD $0.1254 amount was determined by multiplying (i) the weighted average trading price of the TSU common shares on the Toronto Stock Exchange for the five trading days commencing on June 22, 2017 (a commonly used method) of CAD $21.3170 per common share by (ii) the number of TSU common shares received for each BAM shares, or one TSU common share for every 170 common shared held of BAM (approximately 0.00588).
U.S. Holders
June 2017 Special Dividend On June 22, 2017, Brookfield Asset Management Inc. (BAM) made a special in-kind distribution of common shares of Trisura Group Ltd. (TSU) to its shareholders. Please refer to the IRS Form 8937 for details on the U.S. tax treatment of the special distribution. For U.S. federal income tax purposes, Trisura and Brookfield intend to treat the special distribution of common shares of Trisura as a tax-free distribution under Section 355 of the Internal Revenue Code. Assuming that the distribution qualifies as tax-free, the distribution of common shares of Trisura to U.S. holders of Class A Shares will result in the following tax consequences:
- A U.S. holder will not recognize any income, gain or loss as a result of the receipt of Trisura common shares received in the distribution (except for any cash received in lieu of fractional common shares).
- The receipt of cash in lieu of fractional common shares of Trisura generally will be treated as a sale of the fractional common shares, and a U.S. holder will recognize a gain or loss equal to the difference between the amount of cash received and such holder’s basis in the fractional common shares, as determined above.
- The aggregate tax basis in Class A Shares and Trisura common shares in the hands of each U.S. holder immediately after payment of the special distribution will be the same as the aggregate tax basis of the Class A Shares held by such holder immediately prior to payment of the special distribution, allocated between the Class A Shares and Trisura common shares (including fractional common shares) in proportion to their relative fair market values immediately following payment of the special distribution.