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Eligible Dividend Designation
For purposes of the enhanced dividend tax credit rules contained in the
Income Tax Act (Canada) and any corresponding provincial and territorial tax
legislation, all dividends paid by the Company to Canadian residents on the
Company's Class A Subordinate Voting Shares and Class B Multiple Voting
Shares after December 31, 2005, are designated as "eligible dividends".
Unless stated otherwise, all dividends paid by the Company hereafter are
designated as "eligible dividends" for the purposes of such rules.
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