TAX GUIDE FOR PREPARING YOUR

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1 CMP 2012 RESOURCE LIMITED PARTNERSHIP CMP 2013 RESOURCE LIMITED PARTNERSHIP CANADA DOMINION RESOURCES 2012 LIMITED PARTNERSHIP TAX GUIDE FOR PREPARING YOUR 2013 INDIVIDUAL INCOME TAX RETURN Dear Limited Partners, Enclosed you will find tax information relating to Forms and Relevé 15 ( RL-15 ) Amounts allocated to the members of a partnership (for Québec Residents) which will assist you in preparing your 2013 individual income tax return and in claiming the flow-through share tax deduction and applicable tax credits in respect of your investment(s) in any of the above listed Limited Partnerships. The information contained in this guide is strictly for information purposes and should in no way be regarded as tax advice. We suggest you consult with your tax advisor to determine the optimal use of your share of the federal/provincial deductions/credits, as well as the impact, if any, on your liability for alternative minimum tax. If you have any difficulties completing your individual income tax return or claiming any deductions/credits which appear on your /RL-15, you should consult your tax advisor. If you are a corporation or trust and require assistance, please consult with your tax advisor as this guide is for individual taxpayers only. If you are missing any tax forms that make up your 2013 T1 General Income Tax and Benefit Return, please contact your local tax office or visit the CRA Yours truly, GOODMAN & COMPANY, INVESTMENT COUNSEL INC.

2 TABLE OF CONTENTS Filing Instructions for Form A. Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership (Refer to Exhibit A.1 and A.2)... 3 B. Claiming Canadian Exploration Expenses (CEE) and Canadian Development Expenses (CDE) (Refer to Exhibit B)... 4 C. Claiming the Federal Investment Tax Credit (Refer to Exhibit C)... 5 For Ontario Residents Only D. Claiming the Ontario Flow-Through Share Tax Credit (Refer to Exhibit D)... 6 For British Columbia Residents Only E. Claiming the British Columbia Mining Flow-Through Share Tax Credit (Refer to Exhibit E)... 6 For Manitoba Residents Only F. Claiming the Manitoba Mineral Exploration Tax Credit (Refer to Exhibit F)... 7 For Saskatchewan Residents Only G. Claiming the Saskatchewan Mining Exploration Tax Credit (Refer to Exhibit G)... 7 Filing Instructions for Form RL-15 For Québec Residents Only H. Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership (Refer to Exhibit H.1, H.2, I, J, K, L and M)... 8 I. Claiming Canadian Exploration Expenses and Canadian Development Expenses (Refer to Exhibit I and M)... 9 J. Claiming Québec Exploration Expenses (Refer to Exhibit J) Supplementary Exhibits K. Relevé 15 Memo Supplementary L. Capital Gains Deduction on Resource Property M. Adjustment of Investment Expenses... 26

3 FILING INSTRUCTIONS FOR FORM A. Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership (Refer to Exhibit A.1 and A.2) Box 104 Limited partnership business income (loss) (Refer to Exhibit A.1) This amount represents your share of partnership income (loss) for This amount should be reported on line 122, page 2 of your 2013 T1 General Income Tax and Benefit Return. Boxes 105 and 106 Limited partner s at-risk amount and Limited partner s adjusted at-risk amount These two amounts represent a limited partner s original cost of the partnerships s interest, plus or minus certain adjustments. A limited partner cannot deduct partnership losses and investment tax credits in excess of the at-risk amount. A limited partner s share of resource expenses is restricted to the partner s adjusted at-risk amount. These two amounts are not reported in the T General Income Tax and Benefit Return. They are used by taxpayers and Canada Revenue Agency to determine the limit to which you can deduct losses and resource expenses, as well as investment tax credits that may be claimed. Box 108 Limited partnership loss available for carry forward This amount represents your share of the current year limited partnership loss that cannot be deducted. Note: You can only deduct this amount from future partnership income allocations if you have a positive at-risk amount. Box 128 Interest from Canadian sources (Refer to Exhibit A.1) This amount represents your share of partnership interest income for This amount should be reported in Part II, Interest and other investment income of Schedule 4. The total amount in Part II should be reported on line 121, page 2 of your 2013 T1 General Income Tax and Benefit Return. Box 129 Actual amount of dividends (other than eligible dividends) from corporations resident in Canada (Refer to Exhibit A.2) This amount represents your share of the partnership s actual dividends received from taxable Canadian corporations for The taxable amount of non-eligible dividends from Box 130 should be reported in Part I, Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations of Schedule 4 in either lines 1, 2 or 3. The total amount of taxable non-eligible dividend in Part I line 4 should be reported on line 180, page 2 of your 2013 T1 General Income Tax and Benefit Return. The federal dividend tax credit amount from Box 131 should be reported on line 425 of Schedule 1. The total amount on line 65 of Schedule 1 should be reported on line 420, page 4 of your 2013 T1 General Income Tax and Benefit Return. Box 132 Actual amount of eligible dividends from corporations resident in Canada This amount represents your share of the partnership s actual eligible dividends received from taxable Canadian corporations for The taxable amount of eligible dividends from Box 133 should be reported in Part I, Taxable amount of eligible dividends of Schedule 4 in either lines 5, 6 or 7. The total amount in Part I should be reported on line 120, page 2 of your 2013 T1 General Income Tax and Benefit Return. The federal dividend tax credit amount from Box 134 should be reported on line 425 of Schedule 1. The total amount on line 65 of Schedule 1 should be reported on line 420, page 4 of your 2013 T1 General Income Tax and Benefit Return. GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 3

4 Filing Instructions for Form continued Box 151 Capital gains (losses) (Refer to Exhibit A.1) This amount represents your share of partnership capital gains (losses) for This amount should be reported on line 174, T5,, and T4PS Information slips Capital gains (or losses) of Schedule 3. The taxable capital gains on line 199 of Schedule 3 should be reported on line 127, page 2 of your 2013 T1 General Income Tax and Benefit Return. B. Claiming Canadian Exploration Expenses (CEE) and Canadian Development Expenses (CDE) (Refer to Exhibit B) Box 190 Renounced Canadian exploration expenses This amount represents your share of Canadian exploration expenses for This amount should be reported in Form T1229 Statement of Resource Expenses and Depletion Allowance for calculating the maximum CEE deduction available in 2013 to reduce your federal taxable income for the year, or for a future year. (i) Report any carry forward balance of Cumulative CEE (CCEE) from the prior year to Area II Box (1) of your 2013 Form T1229. A carry forward would arise if you had any undeducted CEE from previous years. (ii) Report the amount from Box 190 of the slip to Area I and Area II of Form T1229. (iii) Report previous year s claim for the federal investment tax credit and current year s claim for the provincial flow-through share tax credit to Area II of Form T1229. (iv) Calculate Box A by adding Box (1) to Box (2) and subtracting Box (3). (v) If the amount in Box A of Form T1229 is negative, report this amount as other income on line 130, page 2 of your 2013 T1 General Income Tax and Benefit Return. (vi) Calculate Box (4) by multiplying Box A by 100%. (vii) Report your desired CEE claimed for the current year in Box B, Area II of Form T1229. Note: You may claim any amount of CEE deduction up to a maximum of Box (4). (viii) (ix) Calculate Box [A-B] by subtracting Box B from Box A. Box [A-B] will be the amount carried forward to the 2014 taxation year. Note: Any unused balance of the CEE pool at the end of the year can be carried forward indefinitely. Report Area II, Box B to Area III. The total amount in Area III should be reported on line 224, page 3 of your 2013 T1 General Income Tax and Benefit Return. Box 191 Renounced Canadian development expenses This amount represents your share of Canadian development expenses for This amount should be reported in Form T1229 Statement of Resource Expenses and Depletion Allowance for calculating the maximum CDE deduction available in 2013 to reduce your federal taxable income for the year, or for a future year. (i) Report any carry forward balance of Cumulative CDE (CCDE) from the prior year to Area II Box (1) of your 2013 Form T1229. A carry forward would arise if you had any undeducted CDE from previous years. (ii) Report the amount from Box 191 of the slip to Area I and Area II of Form T1229. (iii) Calculate Box A by adding Box (1) to Box (2) and subtracting Box (3). (iv) If the amount in Box A of Form T1229 is negative, report this amount as other income on line 130, page 2 of your 2013 T1 General Income Tax and Benefit Return. (v) Calculate Box (4) by multiplying Box A by 30%. GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 4

5 FILING INSTRUCTIONS FOR FORM continued (vi) Report your desired CDE claimed for the current year in Box B, Area II of Form T1229. Note: You may claim any amount of CDE deduction up to a maximum of Box (4). (vii) (viii) Calculate Box [A-B] by subtracting Box B from Box A. Box [A-B] will be the amount carried forward to the 2014 taxation year. Note: Any unused balance of the CDE pool at the end of year can be carried forward indefinitely. Report Area II, Box B to Area III. The total amount in Area III should be reported on line 224, page 3 of your 2013 T1 General Income Tax and Benefit Return. C. Claiming the Federal Investment Tax Credit (Refer to Exhibit C) Box 194 Expenses qualifying for Investment Tax Credit (ITC) This amount represents the renounced Canadian exploration expenses that qualify for the Investment Tax Credit in This amount should be reported on Form T1229 Statement of Resource Expenses and T2038 Investment Tax Credit (Individuals) for calculating the investment tax credit available in 2013 to reduce your federal tax payable for the year, for a previous year, or for a future year. (i) Report the amount from Box 194 on the slip to Area I & IV of Form T1229. (ii) Report the provincial flow-through share tax credit available in the year to Area IV of Form T1229. (iii) Calculate the eligible expenditure qualifying for an investment tax credit in Area IV of Form T1229 and enter the amount on line 6717, Part B of Form T2038. (iv) Calculate line B in Part B of Form T2038 by multiplying line 6717 by 15%. Report the amount from Line E of Part B, which is the sum of lines B, C, and D of Part B, to column 3 on page 6 of Form T2038. (v) Report any carry forward balance of federal investment tax credits from the prior year on column 1, page 6 of Form T2038. (vi) Calculate column 5 by adding column 1, 2 and 3 and subtracting column 4. (vii) Report the amount from column 5 on line F of Form T2038. (viii) (ix) (x) (xi) Calculate line G by subtracting any Federal political contribution tax credits and labour-sponsored funds tax credits from Federal tax. Report the lesser of line F or line G on column 6. The amount in column 6 should be reported on line 412 of Schedule 1 Federal tax. If you are subject to alternative minimum tax, enter zero in column 6 and proceed to Calculating an allowable claim if alternative minimum tax (AMT) applies. Calculate column 9 by subtracting column 6, 7, 8 from column 5. The amount will be carried forward to your 2014 tax return. Note: Any unused balance at the end of the year can be carried back 3 years and carried forward 20 years. Report line 65 of Schedule 1 on line 420, page 4 of your 2013 T1 General Income Tax and Benefit Return. GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 5

6 FILING INSTRUCTIONS FOR FORM continued For Ontario Residents Only D. Claiming the Ontario Flow-Through Share Tax Credit (Refer to Exhibit D) Ontario Residents Only Box 200 Expenses qualifying for Ontario tax credit This amount represents the renounced Canadian exploration expenses that qualify for the Ontario Focused Flow-Through Share Tax Credit for This amount should be reported on Form T1221 Ontario Focused Flow-Through Share Resource Expenses (Individuals) for 2013 and subsequent years for calculating the total qualifying resource expenses available in (i) Report the amount from Box 200 on the slip on line 1, 2 or 3 of Form T1221. (ii) Report the amount from line 4 of T1221 to line 6266 in the Ontario focused flow-through share tax credit section of Form ON479 Ontario Credits. (iii) Calculate line 7 on Form ON479 by multiplying line 6266 by 5%. (iv) For British Columbia Residents Only Report the amount from line 8 of ON479 on line 479 of page 4 of your 2013 T1 General Income Tax and Benefit Return. E. Claiming the British Columbia Mining Flow-Through Share Tax Credit (Refer to Exhibit E) BC Residents Only Box 197 Expenses qualifying for British Columbia tax credit This amount represents the renounced Canadian exploration expenses that qualify for the BC Mining Flow-Through Share Tax Credit for This amount should be reported on Form T1231 British Columbia Mining Flow-Through Share Tax Credit for calculating the British Columbia investment tax credit available in (i) Report the amount from Box 197 on the slip on line 1, Part 1 of Form T1231. (ii) Calculate line 3 of Form T1231 by multiplying line 1 by 20%. (iii) Complete Part 2, BC MFTS tax credit claim for 2013 and report your BC MFTS tax credit claim on line 9 of Form T1231. (iv) (v) (vi) Complete Part 3, Carryback and amounts available for carryforward if you have any unused credit at the end of the year. Report the amount from line 9 of Form T1231 on line 72 of Form BC428 British Columbia Tax. Report the amount from line 73 of Form BC428 on line 428, page 4 of your 2013 T1 General Income Tax and Benefit Return. GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 6

7 FILING INSTRUCTIONS FOR FORM continued For Manitoba Residents Only F. Claiming the Manitoba Mineral Exploration Tax Credit (Refer to Exhibit F) Manitoba Residents Only Box 199 Expenses qualifying for Manitoba tax credit This amount represents the renounced Canadian exploration expenses that qualify for the Manitoba Mineral Exploration Tax Credit for This amount should be reported on Form T1241 Manitoba Mineral Exploration Tax Credit for calculating the Manitoba mining exploration tax credit available in (i) Report the amount from Box 199 of the slip on line 2, Part 1 of Form T1241. (ii) Calculate line 4 of Form T1241 by multiplying line 2 by 30%. (iii) (iv) (v) (vi) For Saskatchewan Residents Only Complete Part 1, Manitoba mineral exploration tax credit claim for 2013 and report your Manitoba mineral exploration tax credit claim for the current year on line 8 of Form T1241. Complete Part 2, Unused credit available if you have any unused credit at the end of the year. Report the amount from line 8 of Form T1241 on line 64 of Form MB428 Manitoba Tax. Report the amount from line 67 of Form MB428 on line 428, page 4 of your 2013 T1 General Income Tax and Benefit Return. G. Claiming the Saskatchewan Mineral Exploration Tax Credit (Refer to Exhibit G) Saskatchewan Residents Only Box 198 Expenses qualifying for Saskatchewan tax credit This amount represents the renounced Canadian exploration expenses that qualify for the Saskatchewan Mineral Exploration Tax Credit for You will also receive seperately, Form SK-METC Saskatchewan Mineral Exploration Tax Credit, which indicates the amount of Saskatchewan Mineral Exploration Tax Credit available for (i) (ii) Report the amount of tax credit from Form SK-METC on line 72 of Form SK428 Saskatchewan Tax. Report the amount from line 77 of Form SK428 on line 428, page 4 of your 2013 T1 General Income Tax and Benefit Return. GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 7

8 FILING INSTRUCTIONS FOR FORM RL-15 For Québec Residents Only H. Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership (Exhibit H.1, H.2, I, J, K, L and M) Box 1 Net Canadian and foreign business income (or loss) (Refer to Exhibit H.1 and M) This amount represents your share of partnership income (loss) for This amount should be reported on line 29, Income from a partnership of which you were a specified member of Schedule L. The total net business income on line 34 of Schedule L should be reported on line 164, page 2 of your 2013 Québec Income Tax Return. A negative amount included on line 29 of Schedule L should be reported on line 10 of Schedule N. A positive amount included on line 29 of Schedule L should be reported on line 24 of Schedule N. The adjustment of investment expenses on line 40 of Schedule N should be carried to line 260, page 2 of your 2013 Québec income tax return. Boxes 6A, 6B Actual amount of eligible dividends and actual amount of ordinary dividends (Refer to Exhibit H.2 and M) This amount represents your share of the partnership s actual dividends received from Canadian Corporations for Box 6A represents the amount of eligible dividends. Box 6B represents the amount of ordinary dividends. (i) Calculate the taxable amount of eligible dividends by multiplying Box 6A of the RL-15 slip by Calculate the taxable amount of ordinary dividends by multiplying Box 6B of the RL-15 slip by The sum of both amounts of taxable dividends should be reported on line 128, page 2 of your 2013 Québec Income Tax Return. The amount included on line 128 should be reported on line 20 of Schedule N. (ii) Report the amount in Box 6A and 6B of the RL-15 slip on line 166 and 167, page 2 of your 2013 Québec Income Tax Return, respectively. Box 7 Interest from Canadian sources (Refer to Exhibit H.1 and M) This amount represents your share of partnership interest income for This amount should be reported on line 130, page 2 of your 2013 Québec Income Tax Return. The amount included on line 130 should be reported on line 22 of Schedule N. Box 12 Capital gains (or capital losses) (Refer to Exhibit H.1 and M) This amount represents your share of partnership capital gains (losses) for the 2013 tax year. This amount includes the capital gains (losses) resulted from resource property and non-resource property as illustrated in the Note area of your RL-15 slip. The capital gains (losses) resulted from resource property should be reported on line 47 of Schedule G. The capital gains (losses) resulted from non-resource property should be reported on line 22 of Schedule G. The total taxable capital gains from line 98 of Schedule G should be reported on line 139, page 2 of your 2013 Québec Income Tax Return. If none of the property you disposed of entitles you to the capital gains deduction (see line 292, page 3 of your Québec income tax return and instructions in the Revenu Québec Guide to your 2013 return), enter the amount indicated on line 139 of your return on line 34 of Schedule N. Note: You are strongly advised to consult with your own tax advisor to determine your eligibility for exemption on capital gains realized from the disposition of resource property. Box 14 Gross income (or gross loss) of the partnership This amount represents the total 2013 gross income of the partnership. You are not required to report this amount in your 2013 Québec Income Tax Return. Box 26 At-risk amount This amount represents a partner s original cost of partnership interest plus or minus certain adjustments. A limited partner cannot deduct partnership losses and resource expenses in excess of the at-risk amount. This amount is for reference only and is not reported in your 2013 Québec Income Tax Return. Box 27 Limited partnership loss This amount represents your share of the current year limited partnership loss that cannot be deducted. Note: You can only deduct this amount from future partnership income allocations if you have a positive at-risk amount. GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 8

9 FILING INSTRUCTIONS FOR FORM RL-15 continued Box 44 Dividend tax credit The dividend tax credit is calculated using the following formulas: (i) For eligible dividends, amount from box 6A %. (ii) For ordinary dividends, amount from box 6B 10%. Report the dividend tax credit on line 415, page 3 of your 2013 Québec Income Tax Return. Box 45 Eligible taxable capital gains amount on resource property (Refer to Exhibit L) This amount entitles you to the capital gains deduction on resource property. Report the amount in box 45 on both line 27 and 60 in the form TP V. The total capital gain deduction on resource property from line 75 of Schedule TP V should be reported on line 292 of your 2013 Québec Income Tax Return. Note: You are strongly advised to consult with your own tax advisor to determine your eligibility for exemption on capital gains realized from the disposition of resource property. Box 53 Limited-recourse amount This amount represents the total 2013 deemed limited-recourse amount of the partnership. You are not required to report this amount in your 2013 Québec Income Tax Return. I. Claiming Canadian Exploration Expenses and Canadian Development Expenses (Refer to Exhibit I and M) Box 60 Canadian exploration expenses This amount represents your share of Canadian exploration expenses for This amount should be added to the Canadian Exploration Expenses pool to determine the maximum available deduction. We have enclosed a blank Relevé 15 memo supplementary (see Exhibit K) to assist with the calculations. (i) (ii) (iii) (iv) (v) (vi) Report any carry forward balance of Cumulative CEE (CCEE) from the prior year in column (A) on the Relevé 15 memo supplementary schedule. Report the amount from Box 60 of the Relevé 15 slip in column (B) of the Relevé 15 memo supplementary schedule in the row Cumulative CEE (CCEE) Report the amount from Box 62 of the Relevé 15 slip in column (F) of the Relevé 15 memo supplementary schedule. Calculate Column (H) by adding column (A) to column (B) and subtracting column (C), (D), (E), (F) and (G). Report your desired CEE claim for the current year in column (J). Note: You may claim any amount of CEE deduction up to a maximum of 100% of Box H. Calculate column (K) by subtracting column (J) from column (H). Column (K) will be carried forward to your 2014 Québec income tax return. (vii) Report the total amount in column (J) of Relevé 15 memo supplementary schedule to Line 241, Deduction for exploration and development expenses, page 2 of your 2013 Québec Income Tax Return. (viii) Report an amount equal to 50% of the deduction claimed at line 241 on line 14 of Schedule N. Box 61 Canadian development expenses This amount represents your share of Canadian development expenses for This amount should be added to the Canadian Development Expenses pool to determine the maximum available deduction. We have enclosed a blank Relevé 15 memo supplementary (see Exhibit K) to assist with the calculations. (i) (ii) (iii) (iv) (v) Report any carry forward balance of Cumulative CDE (CCDE) from the prior year in column (A) on the Relevé 15 memo supplementary schedule. Report the amount from Box 61 of the Relevé 15 slip in column (B) of the Relevé 15 memo supplementary schedule in the row Cumulative CDE (CCDE) Calculate Column (H) by adding column (A) to column (B) and subtracting column (C), (D), (E), (F) and (G). Report your desired CDE claim for the current year in column (J). Note: You may claim any amount of CDE deduction up to a maximum of 30% of Box H. Calculate column (K) by subtracting column (J) from column (H). Column (K) will be carried forward to your 2014 Québec income tax return. (vi) Report the total amount in column (J) of Relevé 15 memo supplementary schedule to Line 241, Deduction for exploration and development expenses, page 2 of your 2013 Québec Income Tax Return. (vii) Report an amount equal to 50% of the deduction claimed at line 241 on line 14 of Schedule N. GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 9

10 FILING INSTRUCTIONS FOR FORM RL-15 continued J. Claiming Québec Exploration Expenses (Refer to Exhibit J) Box 62 Québec exploration expenses This amount represents your share of Québec exploration expenses for This amount should be reported on line 250, Other deductions, page 2 of your 2013 Québec Income Tax Return. Also, enter code 09 on line 249, page 2 of your 2013 Québec Income Tax Return. Boxes 62, 63 Québec exploration expenses, Québec surface mining exploration expenses and Québec oil and gas exploration expenses incurred in Québec This amount represents your share of Québec exploration expenses, and surface mining exploration expenses or oil and gas exploration expenses incurred in Québec for Report the total amount of 25% of Box 62 and 25% of Box 63 of RL-15 slip on line 287, page 3 of your 2013 Québec Income Tax Return. Enter the corresponding number 04, Additional Deduction for Québec Resources in box 286. If you are entitled to more than one type of deduction on line 287, enter the number 80 in box 286. Box 64 Exploration expenses incurred in northern Québec This amount represents your share of exploration expenses incurred in northern Québec. Only corporations are entitled to an additional deduction with respect to exploration expenses incurred in northern Québec. GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 10

11 EXHIBIT A.1: Reporting Business Income (Loss) Interest & Capital Gains from a Partnership de l'associé du pays First name Prénom Initials Initiales Protégé B une fois rempli Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise Privacy Act, personal information bank number CRA PPU 047and CRA PPU ARC PPU 047 et ARC PPU de l'associé du pays First name Prénom Initials Initiales Protégé B une fois rempli Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise Privacy Act, personal information bank number CRA PPU 047 and CRA PPU ARC PPU 047 et ARC PPU Complete all the sections that apply to you. For more information, see the guide. T1 GENERAL 2013 Income Tax and Benefit Return Protected ONB when 8 completed 2 Information about you The guide contains valuable information to help you complete your return. Identification Enter your social insurance When you come to a line on the return that applies to you, go to the line number in the guide for more information. number (SIN): Year Month Day Please Print your answer name and the address following below. question: Enter your date of birth: First name and initial Did you own or hold foreign property at any time in 2013 with Your a total language cost of more correspondence: than English Français CAN$100,000? See "Foreign income" section in the guide for Votre more langue information. de correspondance : Yes 1 No 2 Is this return for a deceased person? Last name If yes, complete Form T1135 and attach it to your return. If you had dealings with a non-resident trust or corporation in If 2013, this return see is "Foreign for a deceased income" in the guide. Year Month Day Mailing address: Apt No Street No Street name person, enter the date of death: Marital status PO Box RR As a resident of Canada, you have to report your income from all sources both inside and outside Canada. Tick the box that applies to your marital status on December 31, 2013: Prov./Terr. Postal City Total income 1 Married 2 Living common-law 3 Widowed 4 Divorced 5 Separated 6 Single Employment income (box 14 of all T4 slips) 101 Information about your spouse or Commissions included on line 101 (box 42 of all T4 slips) Information about your residence Wage loss replacement contributions 102 common-law partner (if you ticked box 1 or 2 above) province (see or line territory 101 in of the guide) 103 Enter your residence on Enter his or her SIN: December Other employment 31, 2013: income Old age security pension (box 18 of the T4A(OAS) slip) province or territory where Enter the Enter his or her first name: reside CPP or if it QPP is not benefits the (box 20 of the T4A(P) slip) 114 you currently same as your mailing Disability address benefits above: included on line 114 Enter his or her net income for 2013 certain credits: self-employed (box 16 of in the 2013, T4A(P) slip) to 152 claim If you were enter the province Other or territory pensions of and superannuation child 115 care Enter the amount of universal benefit (UCCB) from line 117 self-employment: Elected split-pension amount (attach Form T1032) 116 of his or her return: or Universal ceased to child be a care resident benefit of Canada (UCCB) for 117 If you became income tax purposes in 2013, enter the UCCB date amount of: designated to a dependant Enter 185 the amount of UCCB repayment Month Day Month Day from line 213 of his or her return: entryemployment insurance and or other departure benefits (box 14 of the T4E slip) 119 he or she was self-employed in 2013: 1 Taxable amount of dividends (eligible and other than eligible) Tick from this taxable box if Canadian corporations (attach Schedule 4) 120 Do not use this area Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations 180 Interest Elections and other Canada investment (see income the Elections (attach Canada Schedule page 4) in the tax guide for details or visit a Canadian citizen?... A) Are you Yes 1 No 2 Net partnership income: limited or non-active partners only 122 Answer the following question only if you are a Canadian citizen. Registered disability savings plan income 125 B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?... Yes 1 No 2 Rental income Gross 160 Net 126 Your Your information will only be used for under the Canada authorization Taxable is capital valid until gains you (attach file your Schedule next return. 3) purposes 127 permitted Elections Act, which include sharing the information with provincial/territorial election agencies, members of Parliament, and registered political parties, as well as candidates at election time. Support payments received Total 156 Taxable amount 128 RRSP income (from all T4RSP slips) 129 Goods and Other services income tax/harmonized Specify: sales tax (GST/HST) credit application 130 Self-employment income See the guide for details. Business income Gross 162 Net 135 Are you credit or the tax Yes 1 No 2 applying Professional for the GST/HST income Gross Ontario 164 sales credit?... Net 137 Commission income Gross 166 Net 139 Farming income Gross 168 Net 141 Fishing income Gross 170 Net 143 Workers' compensation benefits (box 10 of the T5007 slip) 144 Social assistance payments 145 this area Do not use Net federal supplements (box 21 of the T4A(OAS) slip) R Add lines 144, 145, and 146 (see line 250 in the guide). = 147 Add lines 101, 104 to 143, and 147. This is your total income. 150 = 5000-R T Capital Gains (or Losses) in 2013 Schedule 3 For more information, see line 127 in the General Income Tax and Benefit Guide, and Guide T4037, Capital Gains. Attach a separate sheet of paper if you need more space. Attach a copy of this schedule to your return. (1) (2) (3) (4) (5) Note: If you have a business investment loss, Year of Proceeds of disposition Adjusted cost base Outlays and expenses Gain (or loss) see line 217 in the guide. acquisition (from dispositions) (column 2 minus columns 3 and 4) 1. Qualified small business corporation shares (Report, in 3 below, publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares.) Number Name of corp. and class of shares Qualified Dispositions Total 106 Gain (or loss) Qualified farm property and qualified fishing property Address or legal description Prov./Terr. Mortgage foreclosures and conditional sales repossessions Address or legal description Total 109 Gain (or loss) 110 Prov./Terr. Total 123 Gain (or loss) Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares (Report capital gains (or losses) shown on T5,, T4PS, and T3 information slips on line 174 or line 176.) Number Name of fund/corp. and class of shares Total 131 Gain (or loss) Real estate, depreciable property, and other properties Address or legal description Prov./Terr. Total 136 Gain (or loss) Bonds, debentures, promissory notes, and other similar properties Face value Maturity Date Name of issuer Total 151 Gain (or loss) Other mortgage foreclosures and conditional sales repossessions Address or legal description Prov./Terr. 7. Personal-use property (full description) 8. Listed personal property (LPP) (full description) Total 154 Gain (or loss) 155 Gain only 158 T Statement of Investment Income Schedule 4 State the names of the payers below, and attach any information slips you received. Attach a separate sheet of paper if you need more space. Attach a copy of this schedule to your return. I Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Taxable amount of dividends other than eligible dividends (specify): Add lines 1 to 3, and enter this amount on line 180 of your return. 180 = 4 Taxable amount of eligible dividends (specify): Add lines 4 to 7, and enter this amount on line 120 of your return. 120 = II Interest and other investment income Specify: Income from foreign sources (specify): Enter this amount on line 121 of your return. 121 = III Carrying charges and interest expenses Carrying charges (specify): Interest expenses (specify): Enter this amount on line 221 of your return. 221 = 5000-S4 Privacy Act, Personal Information Bank number CRA PPU T Statement of Investment Income Schedule 4 State the names of the payers below, and attach any information slips you received. Attach a separate sheet of paper if you need more space. Attach a copy of this schedule to your return. I Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Taxable amount of dividends other than eligible dividends (specify): Add lines 1 to 3, and enter this amount on line 180 of your return. 180 = 4 Note: You can only apply LPP Subtract: unapplied LPP losses from other years losses against LPP gains. Net gain only 159 Capital gains deferral from qualifying dispositions of eligible small business corporation shares (included in 3 above) 161 Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property (for details, see Form T657) 173 T5,, and T4PS information slips Capital gains (or losses) 174 T3 information slips Capital gains (or losses) 176 Capital loss from a reduction in your business investment loss 178 Total of all gains (or losses) in column 5 before reserves 191= Reserves from line 6706 of Form T2017 (if negative, show it in brackets and subtract it) 192 Total capital gains (or losses) 197= Multiply the amount on line 197 by 50%. Enter the taxable capital gains on line 127 of your return. Taxable capital gains If it is a net capital loss, see line 127 in the guide. (or net capital loss) in Taxable amount of eligible dividends (specify): Add lines 4 to 7, and enter this amount on line 120 of your return. 120 = II Interest and other investment income Specify: Income from foreign sources (specify): Enter this amount on line 121 of your return. 121 = III Carrying charges and interest expenses Carrying charges (specify): Interest expenses (specify): Enter this amount on line 221 of your return. 221 = S3 Privacy Act, Personal Information Bank number CRA PPU 5000-S4 Privacy Act, Personal Information Bank number CRA PPU GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 11

12 EXHIBIT A.2: Reporting Dividend from a Partnership de l'associé du pays First name Prénom Initials Initiales Protégé B une fois rempli Protégé B une fois rempli Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise Privacy Act, personal information bank number CRA PPU 047and CRA PPU ARC PPU 047 et ARC PPU de l'associé du pays First name Prénom Initials Initiales Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise Privacy Act, personal information bank number CRA PPU 047 and CRA PPU ARC PPU 047 et ARC PPU Complete all the sections that apply to you. For more information, see the guide. T1 GENERAL 2013 Income Tax and Benefit Return Protected ONB when 8 completed 2 Information about you The guide contains valuable information to help you complete your return. Identification Enter your social insurance When you come to a line on the return that applies to you, go to the line number in the guide for more information. number (SIN): Year Month Day Please Print your answer name and the address following below. question: Enter your date of birth: First name and initial Did you own or hold foreign property at any time in 2013 with Your a total language cost of more correspondence: than English Français CAN$100,000? See "Foreign income" section in the guide for Votre more langue information. de correspondance : Yes 1 No 2 Last name If yes, complete Form T1135 and attach it to your return. Is this return for a deceased person? If you had dealings with a non-resident trust or corporation in If 2013, this return see is "Foreign for a deceased income" in the guide. Year Month Day Mailing address: Apt No Street No Street name person, enter the date of death: PO Box RR Marital status As a resident of Canada, you have to report your income Tick from the box all that sources applies to your both marital inside status and on December outside 31, Canada. 2013: City Prov./Terr. Postal Total income 1 Married 2 Living common-law 3 Widowed 4 Divorced 5 Separated 6 Single Employment income (box 14 of all T4 slips) 101 Information about your spouse or Commissions included on line 101 (box 42 of all T4 slips) Information about your residence Wage loss replacement contributions 102 common-law partner (if you ticked box 1 or 2 above) province (see or line territory 101 in of the guide) 103 Enter your residence on Enter his or her SIN: December Other employment 31, 2013: income Old age security pension (box 18 of the T4A(OAS) slip) province or territory where Enter the Enter his or her first name: reside CPP or if it QPP is not benefits the (box 20 of the T4A(P) slip) 114 you currently same as your mailing Disability address benefits above: included on line 114 Enter his or her net income for 2013 certain credits: self-employed (box 16 of in the 2013, T4A(P) slip) to 152 claim If you were enter the province Other or territory pensions of and superannuation child 115 care Enter the amount of universal benefit (UCCB) from line 117 self-employment: Elected split-pension amount (attach Form T1032) 116 of his or her return: or Universal ceased to child be a care resident benefit of Canada (UCCB) for 117 If you became income tax purposes in 2013, enter the UCCB date amount of: designated to a dependant Enter 185 the amount of UCCB repayment Month Day Month Day from line 213 of his or her return: entryemployment insurance and or other departure benefits (box 14 of the T4E slip) 119 he or she was self-employed in 2013: 1 Taxable amount of dividends (eligible and other than eligible) Tick from this taxable box if Canadian corporations (attach Schedule 4) 120 Do not use this area Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations 180 Interest Elections and other Canada investment (see income the Elections (attach Canada Schedule page 4) in the tax guide for details or visit a Canadian citizen?... A) Are you Yes 1 No 2 Net partnership income: limited or non-active partners only 122 Answer the following question only if you are a Canadian citizen. Registered disability savings plan income B) As a Canadian citizen, Refund do you authorize balance the Canada Revenue owingagency to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?... Yes 1 No 2 federal tax: from line 65 of Schedule 1 (attach if the result "0") Rental incomenet enter Gross the amount 160 Schedule Net 1261, even is 420 Your Your information will only be used for under the Canada authorization Taxable is capital valid until you file your next return. CPP gains contributions (attach Schedule payable 3) on purposes 127 permitted self-employment and other earnings Elections Act, which include sharing the information with provincial/territorial election agencies, members of Parliament, and registered (attach candidates Schedule at election 8 or Form time. RC381, whichever applies) 421 political parties, as well as Support payments received Total 156 Taxable amount 128 Employment insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13) 430 RRSP income (from all T4RSP slips) 129 Social benefits repayment (amount from line 235) 422 Goods and Other services income Provincial tax/harmonized Specify: or territorial sales tax (attach tax (GST/HST) Form 428, even credit if the result application is "0") See the guide Self-employment for details. Add income lines 420, 421, 430, 422, and 428. This is your total payable. 435 = Business income Gross 162 Net 135 Are you credit tax or the tax Yes No 2 applying Professional for the GST/HST Total income income deducted Gross Ontario 164 sales credit?... Net 137 Quebec 440 Commission Refundable income abatement Gross 166 Net 139 overpayment 448 Farming income CPP (enter Gross your 168 excess Net 141 contributions) (enter your excess 450 Fishing income Employment insurance Gross overpayment 170 Net 143 contributions) Refundable medical expense supplement (use the federal worksheet) 452 Workers' compensation Working income benefits tax (box benefit 10 of (WITB) the T5007 (attach slip) Schedule 144 6) 453 Social assistance Refund payments of investment T2038(IND)) 145 tax credit (attach Form 454 this area Do not use of Part XII.2 trust tax credit (box all T3 slips) 456 Net federal supplements (box 21 of the T4A(OAS) slip) Employee and partner GST/HST rebate (attach 146 Form GST370) 457 Tax paid by instalments R Add lines 144, Provincial 145, and 146 or (see territorial line 250 credits in the guide). (attach 479 = 147 Form if it applies) 479 Add lines 437 to 479. These are your total credits. 482 = Add lines 101, 104 to 143, and 147. This is your total income. 150 = Line 435 minus line 482 This is your refund or balance owing. = 5000-R If the result is negative, you have a refund. If the result is positive, you have a balance owing. Enter the amount below on whichever line applies. T Statement of Investment Income Schedule 4 State the names of the payers below, and attach any information slips you received. Attach a separate sheet of paper if you need more space. Attach a copy of this schedule to your return. I Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Taxable amount of dividends other than eligible dividends (specify): Add lines 1 to 3, and enter this amount on line 180 of your return. 180 = 4 Taxable amount of eligible dividends (specify): Add lines 4 to 7, and enter this amount on line 120 of your return. 120 = II Interest and other investment income Specify: Income from foreign sources (specify): Enter this amount on line 121 of your return. 121 = III Carrying charges and interest expenses Carrying charges (specify): Interest expenses (specify): Enter this amount on line 221 of your return. 221 = 5000-S4 Privacy Act, Personal Information Bank number CRA PPU T Statement of Investment Income Schedule 4 State the names of the payers below, and attach any information slips you received. Attach a separate sheet of paper if you need more space. Attach a copy of this schedule to your return. I Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations Taxable amount of dividends other than eligible dividends (specify): Add lines 1 to 3, and enter this amount on line 180 of your return. 180 = 4 Taxable amount of eligible dividends (specify): Add lines 4 to 7, and enter this amount on line 120 of your return. 120 = II Interest and other investment income Specify: Income from foreign sources (specify): Enter this amount on line 121 of your return. 121 = III Carrying charges and interest expenses Carrying charges (specify): Interest expenses (specify): Enter this amount on line 221 of your return. 221 = Generally, we do not charge or refund a difference of $2 or less. Refund 484 Protected Balance B when completed owing 485 T Federal Tax Schedule 1 Amount enclosed 486 Complete this schedule, and attach a copy to your return. Attach to page 1 a cheque or money order payable to the Receiver General, or make your payment For more information, see the related line in the guide. online (go to Your payment Protected is due no B later when completed than April 30, Step 2 Federal Direct deposit tax on taxable Start or change income (see line 484 in the guide) Enter your taxable income from line 260 of your return. 38 You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed. Step 1 Federal Complete non-refundable the appropriate Income tax column refund, tax GST/HST creditscredit Line and 38 CCTB is and any Line related 38 is more provincial and Line territorial 38 is more payments, Line WITB 38 is advance more payments, depending on the any amount other deemed on line 38. overpayment $43,561 of tax, or and less UCCB. To than start $43,561 direct deposit but or than to change $87,123 account but information, than $135,054 complete lines 460, 461, and 462 below. Basic personal amount not more claim than $11, not more than 1 Age amount (if you were born By in providing 1948 or earlier) my banking (use the information federal worksheet) I authorize the Receiver (maximum $87,123 General to $6,854) deposit in the bank account number shown below any 301$135,054 2 amounts payable to me by the CRA, until otherwise notified by me. I understand that this authorization will replace all of my Spouse or common-law partner amount (attach Schedule 5) Enter the amount previous from line direct deposit authorizations. 39 Amount for an eligible dependant (attach Schedule 5) , , , Amount for children Branch Institution Line 39 born minus 1996 line 40 or (cannot later number be negative) number = Account = number = = 41 Number of children for whom you are not claiming % 22% 26% 29% 42 the family caregiver amount Multiply line 41 by line $ 2,234 = (5 digits) (3 digits) = (maximum = 5 12 digits) = = 43 Number of children for whom you are claiming , , , the family caregiver amount 352 $ 4,274 = 6 Add lines 5 and Add 6. lines 43 and 44. Ontario = opportunities fund = = Amount from = 367 line 484 above = Amount for infirm dependants age 18 or older (attach Schedule 5) Go to Step 3. Go to Step Your 3. donation Go to to the Step 3. Go to Step 3. CPP or QPP contributions: You can help reduce Ontario's debt by completing this area to Ontario opportunities fund through employment from box donate 16 and some box or 17 all of of all your T slips refund to the Ontario Net refund (line 1 minus line 2) opportunities fund. Please see the provincial pages for details. 466= 3 (attach Form Step RC381, 3 if applicable) Net federal tax on self-employment Enter the and amount other I certify from earnings that line 45. the (attach information Schedule given 8 or on Form this RC381, return and whichever in any documents applies) If a fee was charged for preparing this return, Employment insurance Federal tax premiums: on split attached income is correct, (from line complete, 5 of Form and T1206) fully discloses all my income. 424 complete 47 the following: through employment Add lines from 46 and box Sign here and box 55 of all T4 slips (maximum $891.12) 404= Name 312 of preparer: on self-employment and other eligible earnings It is (attach a serious Schedule offence 13) to make a false return. Telephone: Volunteer firefighters' Enter your amount total Telephone federal non-refundable tax credits Date EFILE 362 number (if applicable): Canada employment from line amount 37 on the previous page (If you reported Federal employment dividend income Do tax not credit on use line 101 or line 104, see line 363 in the guide.) (maximum $1,117) this area Public transit amount Overseas employment tax credit (attach Form T626) Children's fitness Minimum amount tax carryover 5-R (attach Form T691) Privacy Act, 52 Personal 16Information Bank number CRA PPU Children's arts Add amount lines 49 to 52. = Home buyers' amount Adoption expenses Line 48 minus line 53 (if negative, enter "0") Basic 313 federal tax 429= Pension income amount (use the federal worksheet) (maximum $2,000) Caregiver amount (attach Schedule 5) Disability amount Federal (for self) foreign tax credit (attach Form T2209) (claim $7,697 or, if you were under 18 years of age, use the federal worksheet) Disability amount Line transferred 54 minus line from 55 a (if dependant negative, (use enter the "0") federal worksheet) 318 Federal tax 406= Interest paid on your student loans Your tuition, education, Total federal and political textbook contributions amounts (attach Schedule 11) Tuition, education, (attach and receipts) textbook amounts transferred from a child Amounts transferred Federal from political your spouse contribution or common-law tax credit partner (attach Schedule 2) Medical expenses (use for the self, federal spouse worksheet) common-law partner, and your (maximum $650) dependent children Investment born tax in credit 1996 (attach or later Form T2038(IND)) Enter $2,152 Labour-sponsored or 3% of line 236 funds of your tax return, credit whichever is less. 29 Line 28 minus line 29 (if negative, enter "0") Net cost 413 = Allowable credit Allowable amount Add lines of medical 58, 59, expenses and 60. for other dependants 416= 61 (do the calculation at line 331 in the guide) Line 56 minus line 61 (if negative, enter "0") Add lines 30 and If you 31. have an amount on line 47 above, see Form T1206. = = Add lines 1 to Working 4, 7 to 27, income and line tax 32. benefit advance payments received 335= 33 Federal non-refundable (box 10 of tax the credit RC210 rate slip) 15% Multiply line 33 by line = 35 Donations and Special gifts (attach taxes (see Schedule line 418 9) in the guide) Add lines 35 and Add 36. lines 62, 63, and 64. Enter this amount Enter on this line amount 49 on the on line next 420 page. of your return. Total federal non-refundable tax credits 350 Net = federal tax 420 = S1 Go to Step 2 on the next page S4 Privacy Act, Personal Information Bank number CRA PPU 5000-S1 Privacy Act, Personal Information Bank number CRA PPU GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 12

13 EXHIBIT B: Claiming Canadian Exploration Expenses and Canadian Development Expenses de l'associé du pays Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise First name Prénom Initials Initiales Protégé B une fois rempli Protégé B une fois rempli Privacy Act, personal information bank number CRA PPU 047and CRA PPU ARC PPU 047 et ARC PPU de l'associé du pays First name Prénom Revenu (perte) total(e) d'entreprise du commanditaire Initials Initiales Revenu (perte) total(e) d'entreprise Privacy Act, personal information bank number CRA PPU 047 and CRA PPU ARC PPU 047 et ARC PPU Complete all the sections that apply to you. For more information, see the guide. T1 GENERAL 2013 Income Tax and Benefit Return ON 8 Attach your Schedule 1 (federal tax) and Form 428 Information about you Identification Enter your social insurance 3 (provincial or territorial tax) here. Also number attach (SIN): here any other schedules, information slips, forms, receipts, and Year Month Day Print your name and address below. Enter your date of birth: documents that you need to include with your return. First name and initial Your language of correspondence: English Français Votre langue de correspondance : Net income Last name Enter your total income from line 150. Is this return for a deceased person? 150 Pension adjustment If this return is for a deceased Year Month Day Mailing address: (box Apt 52 No of all Street T4 slips No Street and box name 034 of all T4A slips) person, 206 enter the date of death: Registered pension plan deduction (box 20 of all T4 slips and box 032 of all T4A slips) 207 PO Box RR RRSP/pooled registered pension plan (PRPP) deduction Marital status (see Schedule 7, and attach receipts) Tick the box that applies to your 208 marital status on December 31, 2013: City PRPP employer contributions Prov./Terr. Postal 1 Married 2 Living common-law 3 Widowed (amount from your PRPP contribution receipts) Divorced 5 Separated 6 Single Information about 210 your spouse or Deduction for elected split-pension amount (attach Form T1032) Information about your residence Annual union, professional, or like dues (box common-law partner (if you ticked box 1 or 2 above) and receipts) of all T4 slips, Enter your province or territory of residence on December 31, 2013: Enter his or her SIN: Universal child care benefit repayment (box 12 of all RC62 slips) 213 Enter the province or territory where Child care expenses (attach Form T778) 214 Enter his or her first name: you currently reside if it is not the mailing Disability address supports above: deduction 215 same as your Enter his or her net income for 2013 to claim certain credits: If you were self-employed Business in investment 2013, loss enter the province or territory of Gross 228 Allowable deduction 217 Enter the amount of universal child care self-employment: Moving expenses 219 benefit (UCCB) from line 117 of his or her return: If you became or ceased to be a resident of Canada for income tax purposes in 2013, enter the Support date of: payments made Total 230 Allowable deduction 220 Enter the amount of UCCB repayment Carrying Month charges Day and interest expenses (attach Month Schedule Day 4) 221 from line 213 of his or her return: entrydeduction for CPP or QPP or contributions departureon self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies) Tick this box if he or she was self-employed 222 in 2013: 1 Exploration and development expenses (attach Form T1229) 224 Do not use this area Other employment expenses 229 Clergy residence deduction 231 Other Elections deductions Canada Specify: (see the Elections Canada page in the tax guide for details or 232 visit No Add lines 207, 208, 210 to 224, 229, 231, and = a Canadian citizen?... A) Are you Yes 1 2 Line 150 minus line 233 (if negative, enter "0") This is your net income before adjustments. 234 = Answer the following question only if you are a Canadian citizen. Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide). B) As a to give your name, 235 Canadian Use the citizen, federal do worksheet you authorize to calculate the Canada your Revenue repayment. Agency date of birth, and citizenship to Elections Canada to update No address, the National Register of Electors?... Yes 1 2 Line 234 minus line 235 (if negative, enter "0") Your used for authorization If you is have valid a spouse until you or file common-law your next return. partner, Your see information line 236 will the guide. only be purposes This is permitted your net under income. the Canada 236 = Elections Act, which include sharing the information with provincial/territorial election agencies, members of Parliament, and registered political parties, Taxable as well as candidates incomeat election time. Canadian Forces personnel and police deduction (box 43 of all T4 slips) 244 Goods and Employee services home tax/harmonized relocation loan deduction sales (box 37 tax of all (GST/HST) T4 slips) credit application 248 guide Security for details. options deductions 249 See the Other payments deduction Are you Yes 1 No 2 applying (if you for reported the GST/HST income credit on line or 147, the Ontario see line sales 250 in tax the credit?... guide) 250 Limited partnership losses of other years 251 Non-capital losses of other years 252 Net capital losses of other years 253 Capital gains deduction Northern residents deductions (attach Form T2222) Additional deductions Specify: 256 Do not use this area Add 172lines 244 to = Line 236 minus line 257 (if negative, enter "0") This is your taxable income. 260 = 5-R Use your taxable income to calculate your federal tax on Schedule 1 and your provincial or territorial tax on Form R GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 13

14 EXHIBIT C: Claiming the Federal Investment Tax Credit de l'associé du pays Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise First name Prénom Initials Initiales 194 Protégé B une fois rempli Privacy Act, personal information bank number CRA PPU 047and CRA PPU ARC PPU 047 et ARC PPU de l'associé du pays Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise First name Prénom Initials Initiales Protégé B une fois rempli Privacy Act, personal information bank number CRA PPU 047 and CRA PPU ARC PPU 047 et ARC PPU GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 14

15 EXHIBIT C: Claiming the Federal Investment Tax Credit continued T Federal Tax Schedule 1 T1 GENERAL 2013 Income Tax and Benefit Return Complete all the sections that apply to you. For more information, see the guide. Refund or balance owing ON 8 Information about you Net federal tax: enter the amount from line 65 of Schedule 1 (attach Schedule 1, even if the result is "0") 420 Identification Enter your social insurance 4 CPP contributions payable on self-employment and other earnings number (SIN): (attach Schedule 8 or Form RC381, whichever applies) Month 421 Day Year Employment Print your insurance name and premiums address below. payable on self-employment Enter and your other date eligible of birth: earnings (attach Schedule 13) 430 English and Social initial benefits repayment (amount from line 235) 422 Français First name Your language of correspondence: Provincial or territorial tax (attach Form 428, even if the Votre result langue is "0") de 428 correspondance : Add lines 420, 421, 430, 422, and 428. Is this return This for is a your deceased total payable. person? 435 = Last name Day Mailing address: Total Apt income No Street tax deducted No Street name If this return is for a deceased Year 437 Month person, enter the date of death: Refundable Quebec abatement 440 PO Box CPP overpayment (enter RRyour excess contributions) Marital 448 status Employment insurance overpayment (enter your excess contributions) Tick the box that applies to your 450 marital status on 31, December 2013: Refundable medical expense Prov./Terr. supplement Postal (use the federal worksheet) 452 City 1 Married 2 Living 453 common-law 3 Widowed Working income tax benefit (WITB) (attach Schedule 6) 4 Divorced 5 Separated Single Refund of investment tax credit (attach Form T2038(IND)) Information about 456 your spouse or Part XII.2 trust tax credit (box 38 of all T3 slips) Employee Information and partner about GST/HST your residence rebate (attach common-law partner 457 (if you ticked box 1 or 2 above) Form GST370) Tax paid by instalments 476 Enter your province or territory of Provincial or territorial credits (attach Form 479 if it applies) 479 residence on December 31, 2013: Add lines 437 to 479. Enter the province or territory where you currently reside if it is not the Enter his or her SIN: These are your total credits. 482 = Enter his or her first name: Line 435 minus line 482 This is your refund or balance owing. = same as your mailing address above: Enter his or her net income for 2013 If the result is negative, to you claim have certain a refund. credits: If the result is positive, you have a balance owing. If you were self-employed in 2013, enter the province or territory of Enter the amount of universal Enter child the amount care below on whichever line applies. self-employment: benefit (UCCB) from line 117 of his or her return: If you became or ceased to be a resident of Canada for income tax Generally, purposes we do not charge or refund a difference of $2 or less. in 2013, enter the date of: Enter the amount of UCCB repayment Refund 484 Balance owing 485 Month Day Month Day from line 213 of his or her return: entry or departure self-employed Amount in enclosed 2013: 486 Tick this box if he or she was 1 Complete this schedule, and attach a copy to your return. For more information, see the related line in the guide. Step 2 Federal tax on taxable income Enter your taxable income from line 260 of your return. 38 Step 1 Federal Complete non-refundable the appropriate column tax credits Line 38 is Line 38 is more Line 38 is more Line 38 is more depending on the amount on line 38. $43,561 or less than $43,561 but than $87,123 but than $135,054 Basic personal amount not more claim than $11, not more than 1 Age amount (if you were born in 1948 or earlier) (use the federal worksheet) (maximum $87,123 $6,854) 301$135,054 2 Spouse or common-law partner amount (attach Schedule 5) Enter the amount from line Amount for an eligible dependant (attach Schedule 5) , , , Amount for children Line 39 born minus 1996 line 40 or (cannot later be negative) = = = = 41 Number of children for whom you are not claiming 15% 22% 26% 29% 42 the family caregiver amount Multiply line 41 by line $ 2,234 = = = 5= = 43 Number of children for whom you are claiming , , , the family caregiver amount 352 $ 4,274 = 6 Add lines 5 and Add 6. lines 43 and 44. = = = = 367 = 7 45 Amount for infirm dependants age 18 or older (attach Schedule 5) Go to Step 3. Go to Step Go to Step 3. Go 8 to Step 3. CPP or QPP contributions: through employment from box 16 and box 17 of all T4 slips (attach Form Step RC381, 3 if applicable) Net federal tax on self-employment Enter the and amount other from earnings line 45. (attach Schedule 8 or Form RC381, whichever applies) Employment insurance Federal tax premiums: on split income (from line 5 of Form T1206) through employment Add lines from 46 and box and box 55 of all T4 slips (maximum $891.12) 404= on self-employment and other eligible earnings (attach Schedule 13) Volunteer firefighters' Enter your amount total federal non-refundable tax credits Canada employment from line amount 37 on the previous page (If you reported Federal employment dividend income tax credit on line 101 or line 104, see line 363 in the guide.) (maximum $1,117) Public transit amount Overseas employment tax credit (attach Form T626) Children's fitness Minimum amount tax carryover (attach Form T691) Children's arts Add amount lines 49 to 52. = Home buyers' amount Adoption expenses Line 48 minus line 53 (if negative, enter "0") Basic 313 federal tax 429= Pension income amount (use the federal worksheet) (maximum $2,000) Caregiver amount (attach Schedule 5) Disability amount Federal (for self) foreign tax credit (attach Form T2209) (claim $7,697 or, if you were under 18 years of age, use the federal worksheet) Disability amount Line transferred 54 minus line from 55 a (if dependant negative, (use enter the "0") federal worksheet) 318 Federal tax 406= Interest paid on your student loans Your tuition, education, Total federal and political textbook contributions amounts (attach Schedule 11) Tuition, education, (attach and receipts) textbook amounts transferred from a child Amounts transferred Federal from political your spouse contribution or common-law tax credit partner (attach Schedule 2) Medical expenses (use for the self, federal spouse worksheet) common-law partner, and your (maximum $650) dependent children Investment born tax in credit 1996 (attach or later Form T2038(IND)) Enter $2,152 Labour-sponsored or 3% of line 236 funds of your tax return, credit whichever is less. 29 Line 28 minus line 29 (if negative, enter "0") Net cost 413 = Allowable credit Allowable amount Add lines of medical 58, 59, expenses and 60. for other dependants 416= 61 (do the calculation at line 331 in the guide) Line 56 minus line 61 (if negative, enter "0") Add lines 30 and If you 31. have an amount on line 47 above, see Form T1206. = = Add lines 1 to Working 4, 7 to 27, income and line tax 32. benefit advance payments received 335= 33 Federal non-refundable (box 10 of tax the credit RC210 rate slip) 15% Multiply line 33 by line = 35 Donations and Special gifts (attach taxes (see Schedule line 418 9) in the guide) Add lines 35 and Add 36. lines 62, 63, and 64. Enter this amount Enter on this line amount 49 on the on line next 420 page. of your return. Total federal non-refundable tax credits 350 Net = federal tax 420 = Go to Step 2 on the next page S S1 Privacy Act, Personal Information Bank number CRA PPU Attach to page 1 a cheque Do or money not use this order area payable to the Receiver General, or make your payment online (go to Your payment is due no later than April 30, Direct Elections deposit Canada Start or (see change the Elections (see line Canada 484 in page the in guide) the tax guide for details or visit A) Are you a You Canadian do not citizen? have to... complete this area every year. Do not complete it this year if your direct deposit Yes information 1 No has not 2 changed. Income tax refund, GST/HST credit and CCTB and any related provincial and territorial payments, WITB advance payments, Answer the following question only if you are a Canadian citizen. any other deemed overpayment of tax, and UCCB. To start direct deposit or to change account information, complete lines 460, 461, B) As a Canadian and 462 citizen, below. do you authorize the Canada Revenue Agency to give your name, address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?... Yes 1 No 2 By providing my banking information I authorize the Receiver General to deposit in the bank account number shown below any Your authorization amounts is valid payable until you to me file by your the next CRA, return. until Your otherwise information notified will by only me. I be understand used for purposes that this authorization permitted under will the replace Canada all of my Elections Act, previous which include direct sharing deposit authorizations. the information with provincial/territorial election agencies, members of Parliament, and registered political parties, as well as candidates at election time. Branch Institution number number Account number Goods and 460 services tax/harmonized sales tax (GST/HST) credit application (5 digits) (3 digits) (maximum 12 digits) See the guide for details. Are you applying for the GST/HST credit or the Ontario sales tax credit?... Yes 1 No 2 Ontario opportunities fund Amount from line 484 above 1 Your donation to the You can help reduce Ontario's debt by completing this area to Ontario opportunities fund donate some or all of your 2013 refund to the Ontario Net refund (line 1 minus line 2) opportunities fund. Please see the provincial pages for details. 466= 3 I certify that the information given on this return and in any documents 490 If a fee was charged for preparing this return, Do not use attached is correct, complete, and fully discloses all my income. complete the following: this area Sign 172here 171 Name of preparer: It is a serious offence to make a false return. Telephone: 5-R Telephone Date EFILE number (if applicable): 489 Do not use this area R Privacy Act, Personal Information Bank number CRA PPU GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 15

16 EXHIBIT D: Claiming the Ontario Flow-Through Share Tax Credit for Ontario Residents Only de l'associé du pays First name Prénom Initials Initiales Revenu (perte) total(e) d'entreprise du commanditaire 200 Revenu (perte) total(e) d'entreprise Ontario Credits Complete this form to claim your Ontario credits and attach a copy to your return. For more information about these credits, see the related line in the forms book. Complete Form ON-BEN to apply for the Ontario trillium benefit and the Ontario senior homeowners' property tax grant. ON479 T1 General 2013 Ontario children's activity tax credit Enter the total amount of eligible expenses for all your eligible children.* (maximum of $535 for each child) 1 Enter an additional $535 for each child who is eligible for the disability amount and for whom you claimed at least $100 at line 1. 2 Add lines 1 and = 10% = 3 * The child must have been born in 1997 or later, or if the child is eligible for the disability amount, in 1995 or later. Ontario healthy homes renovation tax credit Enter your total home renovation expenses from line 5 of Schedule ON(S12) % = 4 Ontario political contribution tax credit Ontario political contributions made in Credit calculated for line 6 on the Provincial Worksheet (maximum $1,240) 6 Protégé B une fois rempli Privacy Act, personal information bank number CRA PPU 047and CRA PPU ARC PPU 047 et ARC PPU de l'associé du pays First name Prénom Initials Initiales Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise Ontario focused flow-through share tax credit Enter your total expenses from line 4 of Form T % = 7 Add lines 3, 4, 6, and 7. If you are not claiming Ontario tax credits for self-employed individuals, enter the amount from line 8 on line 479 of your return. = 8 Ontario tax credits for self-employed individuals Number of eligible apprentices your business or partnership hired under the Ontario apprenticeship training tax credit program Number of eligible work placements your business or partnership is claiming under the Ontario co-operative education tax credit program Are you claiming one or more of these tax credits as a member of a partnership? Yes 2 No If yes, enter the nine digits of your business number. Ontario apprenticeship training tax credit See page 9 in the forms book Ontario co-operative education tax credit See page 10 in the forms book Add lines 8, 9, and 10. Enter the result on line 479 of your return. Ontario credits = 11 Protégé B une fois rempli Privacy Act, personal information bank number CRA PPU 047 and CRA PPU ARC PPU 047 et ARC PPU 5-TC Privacy Act, Personal Information Bank number CRA PPU Ontario Focused Flow-Through Share Resource Expenses (Individuals) Protected B when completed Complete this form if you are claiming an Ontario focused flow-through share tax credit on Form ON479, Ontario Credits. You must be a resident of Ontario on December 31 of the year to claim this credit. Any credit claimed in a tax year will reduce the balance of your Cumulative Canadian Exploration Expense (CCEE) pool in the year following the credit claim. If the pool balance is negative after this deduction, the negative amount must be reported as income on line 130 of your return. If you are filing electronically, keep all of your documents in case we ask to see them at a later date. Attach a copy of this form to your paper return. Also attach the credit certification documents (Slip T101, Statement of Resource Expenses, or, Statement of Partnership Income, you received from a mining exploration corporation that incurred qualifying expenses in Ontario. Name Address Social insurance number Tax year Use a separate line to provide, for each corporation, the identification number (not applicable for Slip ) and the amount from box 145 of Slip T101 or box 200 of Slip. If you need more space, attach a separate list and enter only your total on line 4. Identification number Enter the amount of qualifying expenses. 1 Identification number Enter the amount of qualifying expenses. 2 Identification number Enter the amount of qualifying expenses. 3 Add lines 1, 2, and 3. Enter the result on line 6266 in the "Ontario focused flow-through share tax credit" section of Form ON479. = 4 Privacy Act, personal information bank number CRA PPU T1221 E (13) (Vous pouvez obtenir ce formulaire en français à ou en composant le ) Ontario Focused Flow-Through Share Resource Expenses (Individuals) Protected B when completed Complete this form if you are claiming an Ontario focused flow-through share tax credit on Form ON479, Ontario Credits. You must be a resident of Ontario on December 31 of the year to claim this credit. Any credit claimed in a tax year will reduce the balance of your Cumulative Canadian Exploration Expense (CCEE) pool in the year following the credit claim. If the pool balance is negative after this deduction, the negative amount must be reported as income on line 130 of your return. If you are filing electronically, keep all of your documents in case we ask to see them at a later date. Attach a copy of this form to your paper return. Also attach the credit certification documents (Slip T101, Statement of Resource Expenses, or, Statement of Partnership Income, you received from a mining exploration corporation that incurred qualifying expenses in Ontario. Name Address Social insurance number Tax year Use a separate line to provide, for each corporation, the identification number (not applicable for Slip ) and the amount from box 145 of Slip T101 or box 200 of Slip. If you need more space, attach a separate list and enter only your total on line 4. Identification number Enter the amount of qualifying expenses. 1 Identification number Enter the amount of qualifying expenses. 2 Identification number Enter the amount of qualifying expenses. 3 Add lines 1, 2, and 3. Enter the result on line 6266 in the "Ontario focused flow-through share tax credit" section of Form ON479. = 4 Privacy Act, personal information bank number CRA PPU T1221 E (13) (Vous pouvez obtenir ce formulaire en français à ou en composant le ) T1 GENERAL 2013 Income Tax and Benefit Return Complete all the sections that apply to you. For more information, see the guide. Refund or balance owing ON 8 Information about you Net federal tax: enter the amount from line 65 of Schedule 1 (attach Schedule 1, even if the result is "0") 420 Identification Enter your social insurance 4 CPP contributions payable on self-employment and other earnings number (SIN): (attach Schedule 8 or Form RC381, whichever applies) Month 421 Day Year Employment Print your insurance name and premiums address below. payable on self-employment Enter and your other date eligible of birth: earnings (attach Schedule 13) 430 English and Social initial benefits repayment (amount from line 235) 422 Français First name Your language of correspondence: Provincial or territorial tax (attach Form 428, even if the Votre result langue is "0") de 428 correspondance : Add lines 420, 421, 430, 422, and 428. Is this return This for is a your deceased total payable. person? 435 = Last name Day Mailing address: Total Apt income No Street tax deducted No Street name If this return is for a deceased Year 437 Month person, enter the date of death: Refundable Quebec abatement 440 PO Box CPP overpayment (enter RRyour excess contributions) Marital 448 status Employment insurance overpayment (enter your excess contributions) Tick the box that applies to your 450 marital status on 31, December 2013: Refundable medical expense Prov./Terr. supplement Postal (use the federal worksheet) 452 City 1 Married 2 Living 453 common-law 3 Widowed Working income tax benefit (WITB) (attach Schedule 6) 4 Divorced 5 Separated Single Refund of investment tax credit (attach Form T2038(IND)) Information about 456 your spouse or Part XII.2 trust tax credit (box 38 of all T3 slips) Employee Information and partner about GST/HST your residence rebate (attach common-law partner 457 (if you ticked box 1 or 2 above) Form GST370) Tax paid by instalments 476 Enter your province or territory of Provincial or territorial credits (attach Form 479 if it applies) 479 residence on December 31, 2013: Add lines 437 to 479. Enter the province or territory where you currently reside if it is not the Enter his or her SIN: These are your total credits. 482 = Enter his or her first name: Line 435 minus line 482 This is your refund or balance owing. = same as your mailing address above: Enter his or her net income for 2013 If the result is negative, to you claim have certain a refund. credits: If the result is positive, you have a balance owing. If you were self-employed in 2013, enter the province or territory of Enter the amount of universal Enter child the amount care below on whichever line applies. self-employment: benefit (UCCB) from line 117 of his or her return: If you became or ceased to be a resident of Canada for income tax Generally, purposes we do not charge or refund a difference of $2 or less. in 2013, enter the date of: Enter the amount of UCCB repayment Refund 484 Balance owing 485 Month Day Month Day from line 213 of his or her return: entry or departure self-employed Amount in enclosed 2013: 486 Tick this box if he or she was 1 Attach to page 1 a cheque Do or money not use this order area payable to the Receiver General, or make your payment online (go to Your payment is due no later than April 30, Direct Elections deposit Canada Start or (see change the Elections (see line Canada 484 in page the in guide) the tax guide for details or visit You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed. Canadian citizen?... Yes 1 No 2 A) Are you a Income tax refund, GST/HST credit and CCTB and any related provincial and territorial payments, WITB advance payments, Answer the following question only if you are a Canadian citizen. any other deemed overpayment of tax, and UCCB. To start direct deposit or to change account information, complete lines 460, 461, B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, and 462 below. address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?... Yes 1 No 2 By providing my banking information I authorize the Receiver General to deposit in the bank account number shown below any Your authorization amounts is valid payable until you to me file by your the next CRA, return. until Your otherwise information notified will by only me. I be understand used for purposes that this authorization permitted under will the replace Canada all of my Elections Act, previous which include direct sharing deposit authorizations. the information with provincial/territorial election agencies, members of Parliament, and registered political parties, as well as candidates at election time. Branch Institution number number Account number Goods and 460 services tax/harmonized sales tax (GST/HST) credit application (5 digits) (3 digits) (maximum 12 digits) See the guide for details. Are you applying for the GST/HST credit or the Ontario sales tax credit?... Yes 1 No 2 Ontario opportunities fund Amount from line 484 above 1 Your donation to the You can help reduce Ontario's debt by completing this area to Ontario opportunities fund donate some or all of your 2013 refund to the Ontario Net refund (line 1 minus line 2) 466= 3 opportunities fund. Please see the provincial pages for details. I certify that the information given on this return and in any documents 490 If a fee was charged for preparing this return, complete the following: attached is correct, complete, and fully discloses all my income. Do not use Sign 172here 171 this area Name of preparer: It is a serious offence to make a false return. Telephone: 5-R Telephone Date EFILE number (if applicable): 489 Do not use this area R Privacy Act, Personal Information Bank number CRA PPU GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 16

17 EXHIBIT E: Claiming the British Columbia Flow-Through Share Tax Credit for BC Residents Only de l'associé du pays First name Prénom Initials Initiales Protégé B une fois rempli Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise Privacy Act, personal information bank number CRA PPU 047and CRA PPU ARC PPU 047 et ARC PPU de l'associé du pays First name Prénom Initials Initiales 197 Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise British Columbia Tax BC428 General 2013 T1 Complete this Step form and 3 attach British a copy Columbia to your return. tax For more (continued) information, see the related line in the forms book. Step 1 British Columbia non-refundable tax credits Enter the amount from line 63 on the previous page. 64 For internal use only 5609 political contribution tax credit Basic personal British amount Columbia claim $10, Age amount Enter (if born your in 1948 British or Columbia earlier) (use political the Provincial contributions Worksheet) made in (maximum 6040 $4,421) Spouse or common-law Credit calculated partner for amount line 66 on the Provincial Worksheet (maximum $500) 66 Base 9, amount Line 64 minus line 66 (if negative, enter "0") = 67 Minus: his or her net income from page 1 of your return negative, British enter Columbia "0") employee investment tax = credits (maximum $8,860) Result: (if Amount for an Enter eligible your dependant employee share ownership plan tax credit from Certificate ESOP Base Certificate 9, EVCC amount Enter your employee venture capital tax credit from Minus: his or Add her lines net income 68 and from 69. line 236 of his or her return (maximum $2,000) = 70 (maximum $8,860) negative, Line 67 enter minus "0") line 70 (if negative, enter "0") = Result: (if = Amount for infirm dependants age 18 or older (use the Provincial Worksheet) British Columbia mining flow-through share tax credit CPP or QPP contributions: (amount from Enter line 308 the tax of your credit federal amount Schedule calculated 1) on Form T enter "0") (amount from Line line minus of your line federal 72 (if Schedule negative, 1) British Columbia tax Employment Enter insurance the result premiums: on line 428 of your return. = 73 (amount from line 312 of your federal Schedule 1) (amount from line 317 of your federal Schedule 1) Adoption expenses (amount from line 313 of your federal Schedule 1) Children's fitness amount (amount from line 365 of your federal Schedule 1) Children's arts amount (amount from line 370 of your federal Schedule 1) Pension income amount (maximum $1,000) Caregiver amount (use the Provincial Worksheet) Disability amount (for self) (Claim $7,394 or, if you were under 18 years of age, use the Provincial Worksheet.) Disability amount transferred from a dependant (use the Provincial Worksheet) Interest paid on your student loans (amount from line 319 of your federal Schedule 1) Your tuition and education amounts [use and attach Schedule BC(S11)] Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner [use and attach Schedule BC(S2)] Medical expenses: Amount from line 330 of your federal Schedule Enter $2,050 or 3% of line 236 of your return, whichever is less. 23 Line 21 minus line 22 (if negative, enter "0") = Allowable amount of medical expenses for other dependants (use the Provincial Worksheet) Add lines 23 and 24. = Add lines 1 to 20, and line 25. = British Columbia non-refundable tax credit rate 5.06% 28 Multiply line 26 by line 27. = 5884 Donations and gifts: Amount from line 345 of your federal Schedule % = 29 Amount from line 347 of your federal Schedule % = 30 Add lines 29 and 30. = Add lines 28 and 31. British Columbia non-refundable tax credits Enter this amount on line 44. = Go to Step 2 on the next page. Protégé B une fois rempli Privacy Act, personal information bank number CRA PPU 047 and CRA PPU ARC PPU 047 et ARC PPU 5-C 5-C Privacy Act, Personal Information Bank number CRA PPU British Columbia Mining Flow-Through Share Tax Credit Protected B when completed Complete this form to calculate your British Columbia mining flow-through share (BC MFTS) tax credit. You can claim this credit if you received an Information Slip T101, Statement of Resource Expenses, with an amount in box 141, or an Information Slip,, with an amount in box 197. The BC MFTS tax credit is 20% of BC flow-through mining expenditures renounced to an individual by a corporation under a flow-through share agreement entered into after July 30, 2. The expenditures must have been incurred, or deemed by subsection 66(12.66) of the federal Income Tax Act to have been incurred before January 1, The credits you earned in the year are used to reduce your British Columbia tax payable for that year. Any unused amounts can be carried forward for ten years or carried back for three years. You must claim your BC MFTS tax credit no later than 12 months after your filing due date for the tax year for which you received an Information Slip T101 or. If you are filing electronically, keep all your documents in case we ask to see them at a later date. If you are filing a paper return, attach this form and your T101 or slips. Tax year 2013 Part 1 BC flow-through mining expenditures eligible for the credit Total of all eligible amounts from box 141 of Information Slip T101 and/or from box 197 of Information Slip 1 Tax credit rate 20% 2 Multiply line 1 by line 2. Current-year credit available 6880 = 3 Part 2 BC MFTS tax credit claim for 2013 Enter the amount from line 3. 4 Balance of BC MFTS tax credit available for carryforward from your 2012 notice of assessment or notice of reassessment. 5 Add lines 4 and 5. Total credit available = 6 Enter the amount from line 71 of Form BC428, British Columbia Tax. If you have to pay tax to more than one jurisdiction, enter the amount from line 50 in Part 4, Section BC428MJ, of Form T2203, Provincial and Territorial Taxes for 2013 Multiple Jurisdictions. 7 Enter the amount from line 6 or line 7, whichever is less. 8 You may claim, on line 9, an amount not exceeding the amount shown on line 8. Enter this amount on line 72 of Form BC428 or on line 51 in Part 4, Section BC428MJ, of Form T2203, whichever applies. Current-year claim 9 Complete Part 3 if the amount of your current-year claim (line 9) is less than the total credit available (line 6) and you want to claim a carryback of the unused credit or calculate the amounts available to carry forward to future years. The carry-back provisions allow you to apply unused credits against your British Columbia tax for the three previous years. The credit you apply cannot be more than your British Columbia tax for that year. Part 3 Carryback and amount available to carry forward Enter the amount from line Enter the amount from line Line 10 minus line 11 Total credit available for carryback = 12 BC MFTS tax credit to be applied to BC MFTS tax credit to be applied to BC MFTS tax credit to be applied to Add lines 13, 14, and 15 (the total cannot be more than the amount from line 12). = 16 Line 12 minus line 16 Balance of BC MFTS tax credit available to carry forward = 17 T1 GENERAL 2013 Income Tax and Benefit Return Complete all the sections that apply to you. For more information, see the guide. Refund or balance owing ON 8 Information about you Net federal tax: enter the amount from line 65 of Schedule 1 (attach Schedule 1, even if the result is "0") 420 Identification Enter your social insurance 4 CPP contributions payable on self-employment and other earnings number (SIN): (attach Schedule 8 or Form RC381, whichever applies) Month 421 Day Year Employment Print your insurance name and premiums address below. payable on self-employment Enter and your other date eligible of birth: earnings (attach Schedule 13) 430 English and Social initial benefits repayment (amount from line 235) 422 Français First name Your language of correspondence: Provincial or territorial tax (attach Form 428, even if the Votre result langue is "0") de 428 correspondance : Add lines 420, 421, 430, 422, and 428. Is this return This for is a your deceased total payable. person? 435 = Last name Day Mailing address: Total Apt income No Street tax deducted No Street name If this return is for a deceased Year 437 Month person, enter the date of death: Refundable Quebec abatement 440 PO Box CPP overpayment (enter RRyour excess contributions) Marital 448 status Employment insurance overpayment (enter your excess contributions) Tick the box that applies to your 450 marital status on 31, December 2013: Refundable medical expense Prov./Terr. supplement Postal (use the federal worksheet) 452 City 1 Married 2 Living 453 common-law 3 Widowed Working income tax benefit (WITB) (attach Schedule 6) 4 Divorced 5 Separated Single Refund of investment tax credit (attach Form T2038(IND)) Information about 456 your spouse or Part XII.2 trust tax credit (box 38 of all T3 slips) Employee Information and partner about GST/HST your residence rebate (attach common-law partner 457 (if you ticked box 1 or 2 above) Form GST370) Tax paid by instalments 476 Enter your province or territory of Provincial or territorial credits (attach Form 479 if it applies) 479 residence on December 31, 2013: Add lines 437 to 479. Enter the province or territory where you currently reside if it is not the Enter his or her SIN: These are your total credits. 482 = Enter his or her first name: Line 435 minus line 482 This is your refund or balance owing. = same as your mailing address above: Enter his or her net income for 2013 If the result is negative, to you claim have certain a refund. credits: If the result is positive, you have a balance owing. If you were self-employed in 2013, enter the province or territory of Enter the amount of universal Enter child the amount care below on whichever line applies. self-employment: benefit (UCCB) from line 117 of his or her return: If you became or ceased to be a resident of Canada for income tax Generally, purposes we do not charge or refund a difference of $2 or less. in 2013, enter the date of: Enter the amount of UCCB repayment Refund 484 Balance owing 485 Month Day Month Day from line 213 of his or her return: entry or departure self-employed Amount in enclosed 2013: 486 Tick this box if he or she was 1 Attach to page 1 a cheque Do or money not use this order area payable to the Receiver General, or make your payment online (go to Your payment is due no later than April 30, Direct Elections deposit Canada Start or (see change the Elections (see line Canada 484 in page the in guide) the tax guide for details or visit You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed. Canadian citizen?... Yes 1 No 2 A) Are you a Income tax refund, GST/HST credit and CCTB and any related provincial and territorial payments, WITB advance payments, Answer the following question only if you are a Canadian citizen. any other deemed overpayment of tax, and UCCB. To start direct deposit or to change account information, complete lines 460, 461, B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, and 462 below. address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?... Yes 1 No 2 By providing my banking information I authorize the Receiver General to deposit in the bank account number shown below any Your authorization amounts is valid payable until you to me file by your the next CRA, return. until Your otherwise information notified will by only me. I be understand used for purposes that this authorization permitted under will the replace Canada all of my Elections Act, previous which include direct sharing deposit authorizations. the information with provincial/territorial election agencies, members of Parliament, and registered political parties, as well as candidates at election time. Branch Institution number number Account number Goods and 460 services tax/harmonized sales tax (GST/HST) credit application (5 digits) (3 digits) (maximum 12 digits) See the guide for details. Are you applying for the GST/HST credit or the Ontario sales tax credit?... Yes 1 No 2 Ontario opportunities fund Amount from line 484 above 1 Your donation to the You can help reduce Ontario's debt by completing this area to Ontario opportunities fund donate some or all of your 2013 refund to the Ontario Net refund (line 1 minus line 2) 466= 3 opportunities fund. Please see the provincial pages for details. I certify that the information given on this return and in any documents 490 If a fee was charged for preparing this return, complete the following: attached is correct, complete, and fully discloses all my income. Do not use Sign 172here 171 this area Name of preparer: It is a serious offence to make a false return. Telephone: 5-R Telephone Date EFILE number (if applicable): 489 Do not use this area R Privacy Act, Personal Information Bank number CRA PPU Certification Freedom of Information and Protection of Privacy Act (FOIPPA) I certify that the information given on this form is correct and The personal information on this form is collected for the purpose of complete. administering the Income Tax Act (British Columbia) under the authority of both this Act and section 26 of the FOIPPA. Questions about the collection Signature or use of this information can be directed to the Manager, Intergovernmental Relations, PO Box 9444, Stn Prov Govt, Victoria BC V8W 9W8. (Telephone: Victoria at or toll-free at Year Month Day and ask to be redirected). Date GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 17 Privacy Act, Personal Information Bank number CRA PPU T1231 E (13) (Vous pouvez obtenir ce formulaire en français à ou en composant le )

18 EXHIBIT F: Claiming the Manitoba Mineral Exploration Tax Credit for Manitoba Residents Only de l'associé du pays First name Prénom Initials Initiales Protégé B une fois rempli Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise Privacy Act, personal information bank number CRA PPU 047and CRA PPU ARC PPU 047 et ARC PPU de l'associé du pays First name Prénom Initials Initiales 199 Revenu (perte) total(e) d'entreprise du commanditaire Revenu (perte) total(e) d'entreprise MB428 Manitoba Tax T1 General 2013 Complete this Step form and 2 attach Manitoba a copy to tax your on return. taxable For more income information, see the related line in the forms book. Step 1 Enter Manitoba your taxable non-refundable income from line 260 of tax your credits return. 34 Complete the appropriate column depending on the amount For internal use only 5606 Basic personal line amount 34. Line 34 is claim $8,884 Line 34 is more than 5804 $31,000 but Line 34 1 is Age amount (if born in 1948 or earlier) (use the Provincial Worksheet) $31,000 or (maximum less $3,728) not more 5808 than $67,000 more than 2$67,000 Spouse or common-law partner amount Base amount Enter the amount from line 34. 8, Minus: his or her net income from page 1 of your return , , Line 35 minus line 36 (cannot be negative) = Result: (if negative, enter "0") 37 = 37 = 37 = % % % 38 Amount for an eligible dependant Multiply line 37 by line 38. = Base amount 8, = 39 = 39 Minus: his or her net income from line 236 of his or her return , , Manitoba tax on Result: (if negative, enter "0") = 5816 Add lines 39 and 40. taxable income 4 = 41 = 41 = 41 Amount for infirm dependants age 18 or older (use the Provincial Worksheet) Go to step 3. Go to step 3. Go to step 3. CPP or QPP contributions: Step 3 Manitoba tax (amount from line 308 of your federal Schedule 1) (amount from line 310 of your federal Schedule 1) 5828 Enter your Manitoba tax on taxable income from line Employment insurance premiums: Enter your Manitoba tax on split income from Form T (amount from line 312 of your federal Schedule 1) Add lines 42 and = (amount from line 317 of your federal Schedule 1) Fitness amount Enter your Manitoba non-refundable tax credits from line Children's arts amount (amount from line 370 of your federal Schedule 1) Manitoba dividend tax credit: Adoption expenses Credit calculated for line 6152 on the Provincial Worksheet Pension income amount (maximum $1,000) Manitoba overseas employment tax credit: Caregiver amount Amount (use from the Provincial line 426 of Worksheet) your federal Schedule 1 50% = Disability amount Manitoba (for minimum self) tax carryover: (Claim $6,180 or, Amount if you were from under line years of your of age, federal use Schedule the Provincial 1 Worksheet.) 50% = Disability amount Add lines transferred 45 to 48. from a dependant (use the Provincial Worksheet) = Interest paid Line on your 44 minus student line loans 49 (if(amount negative, from enter line "0") 319 of your federal Schedule 1) 5852 = Your tuition and Manitoba education additional amounts tax for [use minimum and attach tax Schedule purposes: MB(S11)] Tuition and education Form T691: amounts line 108 transferred minus line from 111 a child 50% = Amounts transferred Line 50 plus from line your 51 spouse or common-law partner [use and attach Schedule MB(S2)] 5864 = Family tax benefit (attach Schedule MB428 A) Medical expenses: Political contribution tax credit Amount from line 330 of your federal Schedule 1 Total Manitoba political contributions made in Enter $1,728 or 3% of line 236 of your return, whichever is less Credit calculated for line 54 on the Provincial Worksheet (maximum $650) Line 22 minus line 23 (if negative, enter "0") 54 = 24 Line 52 minus line 54 (if negative, enter "0") = 55 Allowable amount of medical expenses for other dependants (use the Provincial Worksheet) Add lines 24 Enter and 25. your labour-sponsored funds tax credit from Slip T2C (MAN.) = Add lines 1 to Line 21, 55 and minus line line (if negative, enter "0") 5880 = = Manitoba non-refundable Enter the provincial tax credit foreign rate tax credit from Form T % Multiply line Line 27 by 57 line minus 28. line 58 (if negative, enter "0") 5884 = = Donations and Enter gifts: your Manitoba community enterprise development tax credit from Form T1256. (maximum $9,000) Amount from Line line minus of your line federal 60 (if Schedule negative, 9 enter "0") 10.8% = 30 = 61 Amount from Enter line 347 your of Manitoba your federal small Schedule business 9 venture capital tax credit 17.4% for individuals = 31 Add lines 30 from and Form 31. T = (maximum $45,000) Add lines 29 Line and minus line 62 (if negative, enter "0") = 63 Enter this amount Enter the on line Manitoba 45. mineral exploration tax credit from Form Manitoba T1241. non-refundable tax credits 6150 = Line 63 minus line 64 (if negative, enter "0") = 65 Enter the Manitoba tuition fee income tax rebate from Form T Line 65 minus line 66 (if negative, enter "0") Go Manitoba Step 2 tax on the next page. Enter the result on line 428 of your return. = 67 Protégé B une fois rempli Privacy Act, personal information bank number CRA PPU 047 and CRA PPU ARC PPU 047 et ARC PPU 5007-C 5007-C Privacy Act, Personal Information Bank number CRA PPU Protected B Manitoba Mineral Exploration Tax Credit when completed Complete this form to calculate your Manitoba mineral exploration tax credit. You can claim this credit if you received an Information Slip T101, Statement of Resource Expenses, from a mining corporation, with an amount in box 144, or an Information Slip,, received as a member of a partnership, with an amount in box 199. The credits you earned in the year are used to reduce your Manitoba tax payable for that year. Any unused amounts can be carried forward for ten years or carried back for three years. If you are filing electronically, keep all your documents in case we ask to see them at a later date. If you are filing a paper return, attach this form and your T101 or slips. Part 1 Manitoba mineral exploration tax credit for 2013 Tax year 2013 Unused Manitoba mineral exploration tax credit from your 2012 notice of assessment or notice of reassessment 1 Enter the total of all eligible amounts from box 144 of Information Slip T101 and/or from box 199 of Information Slip. 2 Tax credit rate 30% 3 Multiply line 2 by line 3. Current year credit available 6885 = 4 Add lines 1 and 4. Total credit available = 5 Enter the amount from line 63 of Form MB428, Manitoba Tax, or, if you have to pay tax to more than one jurisdiction, enter the amount from line 40 in Part 4, Section MB428MJ, of Form T2203, Provincial and Territorial Taxes for 2013 Multiple Jurisdictions. 6 Enter the amount from line 5 or line 6, whichever is less. 7 You may claim, on line 8, an amount not exceeding the amount shown on line 7. Enter this amount on line 64 of Form MB428 or on line 41 in Part 4, Section MB428MJ, of Form T2203, whichever applies. Current-year claim 8 Part 2 Unused credit available Complete this part if the amount of your current-year claim (line 8) is less than the total credit available (line 5). Enter the amount from line 5. 9 Enter the amount from line Line 9 minus line 10 Total unused credit available = 11 Carryback to previous years The carry-back provisions allow you to apply unused credits against your Manitoba tax for the three previous years. The credit you apply cannot be more than your Manitoba tax for that year. If you want to claim a carryback to your 2012, 2011, and/or 2 return(s), send an adjustment request to the Canada Revenue Agency. Note: Wait until you receive your 2013 notice of assessment before making an adjustment request to your 2012, 2011, and/or 2 return(s). Certification I certify that the information given on this form is correct and complete. Year Month Day Signature Date Privacy Act, Personal Information Bank number CRA PPU T1241 E (13) (Vous pouvez obtenir ce formulaire en français à ou en composant le ) T1 GENERAL 2013 Income Tax and Benefit Return Complete all the sections that apply to you. For more information, see the guide. Refund or balance owing ON 8 Information about you Net federal tax: enter the amount from line 65 of Schedule 1 (attach Schedule 1, even if the result is "0") 420 Identification Enter your social insurance 4 CPP contributions payable on self-employment and other earnings number (SIN): (attach Schedule 8 or Form RC381, whichever applies) Month 421 Day Year Employment Print your insurance name and premiums address below. payable on self-employment Enter and your other date eligible of birth: earnings (attach Schedule 13) 430 English and Social initial benefits repayment (amount from line 235) 422 Français First name Your language of correspondence: Provincial or territorial tax (attach Form 428, even if the Votre result langue is "0") de 428 correspondance : Add lines 420, 421, 430, 422, and 428. Is this return This for is a your deceased total payable. person? 435 = Last name Day Mailing address: Total Apt income No Street tax deducted No Street name If this return is for a deceased Year 437 Month person, enter the date of death: Refundable Quebec abatement 440 PO Box CPP overpayment (enter RRyour excess contributions) Marital 448 status Employment insurance overpayment (enter your excess contributions) Tick the box that applies to your 450 marital status on 31, December 2013: Refundable medical expense Prov./Terr. supplement Postal (use the federal worksheet) 452 City 1 Married 2 Living 453 common-law 3 Widowed Working income tax benefit (WITB) (attach Schedule 6) 4 Divorced 5 Separated Single Refund of investment tax credit (attach Form T2038(IND)) Information about 456 your spouse or Part XII.2 trust tax credit (box 38 of all T3 slips) Employee Information and partner about GST/HST your residence rebate (attach common-law partner 457 (if you ticked box 1 or 2 above) Form GST370) Tax paid by instalments 476 Enter your province or territory of Provincial or territorial credits (attach Form 479 if it applies) 479 residence on December 31, 2013: Add lines 437 to 479. Enter the province or territory where you currently reside if it is not the Enter his or her SIN: These are your total credits. 482 = Enter his or her first name: Line 435 minus line 482 This is your refund or balance owing. = same as your mailing address above: Enter his or her net income for 2013 If the result is negative, to you claim have certain a refund. credits: If the result is positive, you have a balance owing. If you were self-employed in 2013, enter the province or territory of Enter the amount of universal Enter child the amount care below on whichever line applies. self-employment: benefit (UCCB) from line 117 of his or her return: If you became or ceased to be a resident of Canada for income tax Generally, purposes we do not charge or refund a difference of $2 or less. in 2013, enter the date of: Enter the amount of UCCB repayment Refund 484 Balance owing 485 Month Day Month Day from line 213 of his or her return: entry or departure self-employed Amount in enclosed 2013: 486 Tick this box if he or she was 1 Attach to page 1 a cheque Do or money not use this order area payable to the Receiver General, or make your payment online (go to Your payment is due no later than April 30, Direct Elections deposit Canada Start or (see change the Elections (see line Canada 484 in page the in guide) the tax guide for details or visit You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed. Canadian citizen?... Yes 1 No 2 A) Are you a Income tax refund, GST/HST credit and CCTB and any related provincial and territorial payments, WITB advance payments, Answer the following question only if you are a Canadian citizen. any other deemed overpayment of tax, and UCCB. To start direct deposit or to change account information, complete lines 460, 461, B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, and 462 below. address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?... Yes 1 No 2 By providing my banking information I authorize the Receiver General to deposit in the bank account number shown below any Your authorization amounts is valid payable until you to me file by your the next CRA, return. until Your otherwise information notified will by only me. I be understand used for purposes that this authorization permitted under will the replace Canada all of my Elections Act, previous which include direct sharing deposit authorizations. the information with provincial/territorial election agencies, members of Parliament, and registered political parties, as well as candidates at election time. Branch Institution number number Account number Goods and 460 services tax/harmonized sales tax (GST/HST) credit application (5 digits) (3 digits) (maximum 12 digits) See the guide for details. Are you applying for the GST/HST credit or the Ontario sales tax credit?... Yes 1 No 2 Ontario opportunities fund Amount from line 484 above 1 Your donation to the You can help reduce Ontario's debt by completing this area to Ontario opportunities fund donate some or all of your 2013 refund to the Ontario Net refund (line 1 minus line 2) 466= 3 opportunities fund. Please see the provincial pages for details. I certify that the information given on this return and in any documents 490 If a fee was charged for preparing this return, complete the following: attached is correct, complete, and fully discloses all my income. Do not use Sign 172here 171 this area Name of preparer: It is a serious offence to make a false return. Telephone: 5-R Telephone Date EFILE number (if applicable): 489 Do not use this area R Privacy Act, Personal Information Bank number CRA PPU GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 18

19 EXHIBIT G: Claiming the Saskatchewan Mineral Exploration Tax Credit for Saskatchewan Residents Only Saskatchewan Tax SK428 T1 General 2013 Complete this form and attach a copy to your return. For more information, see the related line in the forms book. Step 3 Saskatchewan tax (continued) Step 1 Saskatchewan non-refundable tax credits Enter the amount from line 64 on the previous page For internal use only Basic personal amount claim $15, Saskatchewan employee's tools tax credit Age amount (if born in 1948 or earlier) (use the Provincial Worksheet) (maximum $4,643) Spouse or common-law partner amount Enter your one-time trade entry credit from Part 3 of Form T , Base amount Minus: his or her net income from page 1 of your return Unused one-time trade entry credit from your 2012 negative, notice of enter assessment "0") or notice of reassessment = Result: (if (maximum $15,241) Amount for an Enter eligible your dependant annual maintenance credit 16, Base amountfrom Part 4 of Form T Minus: his or 236 of his or her return Add her net lines income 67 and from 68. line = 69 Result: (if negative, enter "0") = (maximum $15,241) Amount for infirm Enter dependants the amount age from 18 line or older 66 or (use line the 69, Provincial whichever Worksheet) applies Amount for dependent Line 65 minus children line born 70 (if in negative 1995 or enter later "0") = 71 (Complete the chart on the last page.) 6370 Number of children $5,782 = Senior supplementary amount (if born in 1948 or earlier) claim $1,226 Saskatchewan mineral exploration tax credit CPP or QPP contributions: tax credit from Slip SK-METC (amount from Saskatchewan line 308 of your federal mineral Schedule exploration 1) tax credit from (amount from Unused line 310 Saskatchewan of your federal Schedule mineral 1) exploration Employment insurance your 2012 premiums: notice of assessment or notice of reassessment 73 from Add line 312 lines of 72 your and federal 73. = (amount Schedule 1) (amount from Line line minus of your line federal 74 Schedule (if negative, 1) enter "0") = Home buyers' amount (maximum $10,000) Pension income amount (maximum $1,000) Saskatchewan graduate tuition tax credit Caregiver amount (use the Provincial Worksheet) Disability amount Enter (for the self) amount from line 10 of Form RC360, Saskatchewan Graduate Retention Program (Claim $8,979 or, Line if you 75 were minus under line years (if negative, of age, use enter the "0") Provincial Worksheet.) tax Disability amount Enter transferred the result from on line a dependant 428 of your (use return. the Provincial Worksheet) Saskatchewan = Interest paid on your student loans (amount from line 319 of your federal Schedule 1) Your tuition and education amounts [use and attach Schedule SK(S11)] Request for carryback of unused mineral exploration tax credit Tuition and education amounts transferred from a child Amounts transferred Amount from from your line spouse 74 or common-law partner [use and attach Schedule SK(S2)] expenses: Amount from line 71 Medical Amount from Line line minus of your line federal 79 (if Schedule negative, 1enter "0") = 80 Enter $2,152 or 3% of line 236 of your return, whichever is less. 22 Enter on line 81 any part of the amount from line 80 you want to carry back to 2012 to reduce your Saskatchewan tax. Enter on 23 Line 21 minus line 22 (if negative, enter "0") = line 82 any amount you want to carry back to 2011 and, on line 83, any amount you want to carry back to 2. Allowable amount of medical expenses for other to dependants from Enter line the 331 amount of your you federal want Schedule to carry back the amount you want to carry back to Add lines 23 and Enter 24. = you want to carry back to 2. Add lines 1 to 20, Enter and the line amount 25. = Saskatchewan non-refundable tax credit rate 11% 28 Multiply line 26 by line 27. = 5884 Donations and gifts: Amount from line 345 of your federal Schedule 9 11% = 29 line Line 347 of 5821 your federal Details Schedule 9 of dependent children 15% born = in 1995 or later Amount from 30 (If you need more space, attach a separate sheet of paper.) 5896 Add lines 29 and 30. = 31 to you insurance Child's name Relationship Child's date of birth Social number Add lines 28 and 31. (if available) 32 Enter this amount on line 46. Saskatchewan non-refundable tax credits = Year Month 6150 Day Go to Step 2 on the next page C 5008-C Privacy Act, Personal Information Bank number CRA PPU T1 GENERAL 2013 Income Tax and Benefit Return Complete all the sections that apply to you. For more information, see the guide. Refund or balance owing ON 8 Information about you Net federal tax: enter the amount from line 65 of Schedule 1 (attach Schedule 1, even if the result is "0") 420 Identification Enter your social insurance 4 CPP contributions payable on self-employment and other earnings number (SIN): (attach Schedule 8 or Form RC381, whichever applies) Month 421 Day Year Employment Print your insurance name and premiums address below. payable on self-employment Enter and your other date eligible of birth: earnings (attach Schedule 13) 430 English and Social initial benefits repayment (amount from line 235) 422 Français First name Your language of correspondence: Provincial or territorial tax (attach Form 428, even if the Votre result langue is "0") de 428 correspondance : Add lines 420, 421, 430, 422, and 428. Is this return This for is a your deceased total payable. person? 435 = Last name Day Mailing address: Total Apt income No Street tax deducted No Street name If this return is for a deceased Year 437 Month person, enter the date of death: Refundable Quebec abatement 440 PO Box CPP overpayment (enter RRyour excess contributions) Marital 448 status Employment insurance overpayment (enter your excess contributions) Tick the box that applies to your 450 marital status on 31, December 2013: Refundable medical expense Prov./Terr. supplement Postal (use the federal worksheet) 452 City 1 Married 2 Living 453 common-law 3 Widowed Working income tax benefit (WITB) (attach Schedule 6) 4 Divorced 5 Separated Single Refund of investment tax credit (attach Form T2038(IND)) Information about 456 your spouse or Part XII.2 trust tax credit (box 38 of all T3 slips) Employee Information and partner about GST/HST your residence rebate (attach common-law partner 457 (if you ticked box 1 or 2 above) Form GST370) Tax paid by instalments 476 Enter your province or territory of Provincial or territorial credits (attach Form 479 if it applies) 479 residence on December 31, 2013: Add lines 437 to 479. Enter the province or territory where you currently reside if it is not the Enter his or her SIN: These are your total credits. 482 = Enter his or her first name: Line 435 minus line 482 This is your refund or balance owing. = same as your mailing address above: Enter his or her net income for 2013 If the result is negative, to you claim have certain a refund. credits: If the result is positive, you have a balance owing. If you were self-employed in 2013, enter the province or territory of Enter the amount of universal Enter child the amount care below on whichever line applies. self-employment: benefit (UCCB) from line 117 of his or her return: If you became or ceased to be a resident of Canada for income tax Generally, purposes we do not charge or refund a difference of $2 or less. in 2013, enter the date of: Enter the amount of UCCB repayment Refund 484 Balance owing 485 Month Day Month Day from line 213 of his or her return: entry or departure self-employed Amount in enclosed 2013: 486 Tick this box if he or she was 1 Attach to page 1 a cheque Do or money not use this order area payable to the Receiver General, or make your payment online (go to Your payment is due no later than April 30, Direct Elections deposit Canada Start or (see change the Elections (see line Canada 484 in page the in guide) the tax guide for details or visit You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed. Canadian citizen?... Yes 1 No 2 A) Are you a Income tax refund, GST/HST credit and CCTB and any related provincial and territorial payments, WITB advance payments, Answer the following question only if you are a Canadian citizen. any other deemed overpayment of tax, and UCCB. To start direct deposit or to change account information, complete lines 460, 461, B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, and 462 below. address, date of birth, and citizenship to Elections Canada to update the National Register of Electors?... Yes 1 No 2 By providing my banking information I authorize the Receiver General to deposit in the bank account number shown below any Your authorization amounts is valid payable until you to me file by your the next CRA, return. until Your otherwise information notified will by only me. I be understand used for purposes that this authorization permitted under will the replace Canada all of my Elections Act, previous which include direct sharing deposit authorizations. the information with provincial/territorial election agencies, members of Parliament, and registered political parties, as well as candidates at election time. Branch Institution number number Account number Goods and 460 services tax/harmonized sales tax (GST/HST) credit application (5 digits) (3 digits) (maximum 12 digits) See the guide for details. Are you applying for the GST/HST credit or the Ontario sales tax credit?... Yes 1 No 2 Ontario opportunities fund Amount from line 484 above 1 Your donation to the You can help reduce Ontario's debt by completing this area to Ontario opportunities fund donate some or all of your 2013 refund to the Ontario Net refund (line 1 minus line 2) 466= 3 opportunities fund. Please see the provincial pages for details. I certify that the information given on this return and in any documents 490 If a fee was charged for preparing this return, complete the following: attached is correct, complete, and fully discloses all my income. Do not use Sign 172here 171 this area Name of preparer: It is a serious offence to make a false return. Telephone: 5-R Telephone Date EFILE number (if applicable): 489 Do not use this area R Privacy Act, Personal Information Bank number CRA PPU GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 19

20 EXHIBIT H.1: Business Income (Loss), Interest and Capital Gains (Losses) from a Partnership for Québec Residents Only GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 20

21 EXHIBIT H.2: Reporting Dividends from a Partnership for Québec Residents Only Report taxable (not actual) amount of dividends disclosed on RL-15 GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 21

22 EXHIBIT I: Claiming Canadian Exploration Expenses and Canadian Development Expenses for Québec Residents Only EXHIBIT K: Relevé 15 MEMO SUPPLEMENTARY Summary of Canadian Exploration Expenses and Canadian Development Expenses NAME: SIN: Deductions Balance Beginning of Year 1 Additions Recover Proceeds Proceeds of Disposition Government Assistance Quebec Exploration Expenses Other Balance Before Claim Rate Claim Balance End of Year 2 Col. A Col. B Col. C Col. D Col. E Col. F Col. G Col. H Col. I Col. J Col. K Cumulative CEE 100% Cumulative CDE 30% Total GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 22

23 EXHIBIT J: Claiming Québec Exploration Expense for Québec Residents Only GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 23

24 EXHIBIT K: Relevé 15 MEMO SUPPLEMENTARY Summary of Canadian Exploration Expenses and Canadian Development Expenses NAME: SIN: Balance Beginning of Year 1 Additions Deductions Recover Proceeds Proceeds of Disposition Government Assistance Quebec Exploration Expenses Balance Before Claim Rate Claim Col. A Col. B Col. C Col. D Col. E Col. F Col. G Col. H Col. I Col. J Col. K Other Balance End of Year 2 Cumulative CEE 100% Cumulative CDE 30% 1 See prior year tax return for carryforward balances. 2 Carryforward to next year s tax return. Total GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 24

25 EXHIBIT L: Capital Gains Deduction on Resource Property GOODMAN & COMPANY, INVESTMENT COUNSEL INC. TAX GUIDE FOR 2013 TAX YEAR 25

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