SPECIAL EVENTS
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Stock Split - December 15, 2004
The Board of Directors declared a stock dividend doubling the number of FirstService's outstanding subordinate voting shares and multiple voting shares and effectively achieving a 2- for-1 stock split. The stock dividend was payable on
December 22, 2004 to shareholders of record at the close of business on December 15, 2004.
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Dividend - July 25, 2007
The Board of Directors of FirstService declared a stock dividend of one Preferred Share for every five outstanding subordinate voting shares or multiple voting shares of FirstService. The stock dividend was payable on August 1, 2007
to shareholders of record at the close of business on July 25, 2007.
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Convertible Debentures - November 10, 2009
The Company completed a public offering of US$77 million of 6.5% Convertible Unsecured Subordinated Debentures on November 10, 2009. The debentures are convertible at the option of the holder into subordinate voting shares at a price of US$28.00 per share at any time prior to the maturity date of December 31, 2014.
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CANADIAN TAX TREATMENT OF PREFERRED SHARE DIVIDENDS
For the 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 (and deemed dividends) paid by us to Canadian residents on our Preferred Shares are designated as "eligible dividends". Unless stated otherwise, all dividends (and deemed dividends) paid by us hereafter are designated as "eligible dividends" for the purposes of such rules.
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REGISTRAR AND TRANSFER AGENT
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Agent - Canada
Equity Transfer Services Inc.
Telephone: 416.361.0152
E-mail: info@equitytransfer.com
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Co-Transfer Agent - United States
Registrar and Transfer Company
Telephone: 1800.368.5948
E-mail: info@rtco.com
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