Income Tax Regulations

5600 For the purpose of section 86.1 of the Act, the following distributions of shares are prescribed:

• (a) the distribution by Active Biotech AB, on May 10, 1999, of shares of Wilhelm Sonesson AB;

• (b) the distribution by Orckit Communications Ltd., on June 30, 2000, of shares of Tioga Technologies Ltd;

• (c) the distribution by Electrolux AB, on June 12, 2006, of shares of Husqvarna AB;

• (d) the distribution by Fiat S.p.A., on January 1, 2011 to its common shareholders, of common shares of Fiat Industrial S.p.A;

• (e) the distribution by Foster’s Group Limited, on May 9, 2011 to its common shareholders, of common shares of Treasury Wine Estates Limited;

• (f) the distribution by Telecom Corporation of New Zealand Limited, on November 30, 2011 to its common shareholders, of common shares of Chorus Limited;

• (g) the distribution by Tyco International Ltd. of Switzerland, on September 28, 2012 to its common shareholders, of common shares of Pentair Ltd. of Switzerland;

• (h) the distribution by Siemens AG, on July 5, 2013 to its common shareholders, of common shares of OSRAM Licht AG;

• (i) the distribution by Brambles Limited, on December 18, 2013 to its common shareholders, of common shares of Recall Holdings Limited;

• (j) the distribution by BHP Billiton Limited, on May 24, 2015 to its common shareholders, of common shares of South32 Limited;

• (k) the distribution by Svenska Cellulosa Aktiebolaget SCA (publ), on June 15, 2017 to its common shareholders, of common shares of Essity Aktiebolag (publ);

• (l) the distribution by Modern Times Group MTG AB, on March 28, 2019 to its common shareholders, of common shares of Nordic Entertainment Group AB; and

• (m) the distribution by Novartis AG, on April 9, 2019 to its common shareholders, of common shares of Alcon Inc.