Exhibit 99.2
The instructions accompanying this Letter of Acceptance
and Transmittal should be read carefully before this Letter of
Acceptance and Transmittal is completed. The Dealer Managers,
the Depositary, the Information Agent, your broker or other
financial advisor can assist you in completing this Letter of
Acceptance and Transmittal (see back page of this document for
addresses and telephone numbers).
LETTER OF ACCEPTANCE AND TRANSMITTAL
FOR COMMON SHARES
OF
VINCOR INTERNATIONAL INC.
Pursuant to the Offer dated October 19, 2005
THE OFFER WILL BE OPEN FOR ACCEPTANCE UNTIL
5:00 P.M.
(TORONTO TIME) ON MONDAY, NOVEMBER 28, 2005 UNLESS
THE OFFER IS EXTENDED.
This Letter of Acceptance and Transmittal, properly completed
and duly executed, together with all other required documents,
must accompany certificates for common shares (the Common
Shares) of Vincor International Inc. (Vincor
or the Company) deposited pursuant to the offer to
purchase (the Offer) dated October 19, 2005
made by 4307003 Canada Inc., a wholly-owned subsidiary of
Constellation Brands, Inc.
The terms and conditions of the Offer are incorporated by
reference in this Letter of Acceptance and Transmittal.
Capitalized terms used but not defined in this Letter of
Acceptance and Transmittal which are defined in the Offer to
Purchase and Circular dated October 19, 2005 shall have the
meanings set out in the Offer to Purchase and Circular.
Shareholders of Common Shares who wish to deposit Common Shares
but whose certificates for such Common Shares are not
immediately available or who cannot deliver all the certificates
and Letter of Acceptance and Transmittal to the Depositary at or
before the Expiry Time must deposit their Common Shares
according to the guaranteed delivery procedure set forth in
Section 3 of the Offer to Purchase, Manner of
Acceptance Procedure for Guaranteed
Delivery. See Instruction 2, Procedure for
Guaranteed Delivery.
This Letter of Acceptance and Transmittal is to be used if
certificates are to be forwarded herewith.
Delivery of this Letter of Acceptance and Transmittal to an
address other than as set forth below will not constitute a
valid delivery to the Depositary. You must sign this Letter of
Acceptance and Transmittal in the appropriate space provided
below and if you are a U.S. Shareholder, you must also complete
the Substitute Form W-9 set forth on page 10 (see
Instruction 10, Important Tax Information for U.S.
Holders).
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TO: |
4307003 CANADA INC. (the Offeror), a wholly-owned
subsidiary of Constellation Brands, Inc. |
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AND TO: |
CIBC MELLON TRUST COMPANY (the Depositary), at
its offices set out herein |
The undersigned delivers to you the enclosed certificate(s) for
Common Shares and, subject only to the provisions of the Offer
regarding withdrawal, irrevocably accepts the Offer for Common
Shares upon the terms and conditions contained in the Offer. The
following are the details of the enclosed certificate(s):
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Number of Common |
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Shares Represented by |
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Number of Common |
Certificate Number |
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Name in which Registered |
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Certificate |
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Shares Deposited |
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TOTAL |
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(If space is insufficient, please attach a list in the above
form.)
The undersigned acknowledges receipt of the Offer to Purchase
and accompanying Circular dated October 19, 2005 and
represents and warrants that the undersigned has good and
sufficient authority to deposit, sell and transfer the Common
Shares represented by the enclosed certificate(s) (the
Deposited Common Shares) and that, when such
Deposited Common Shares are accepted for payment by the Offeror,
the Offeror will acquire good title to such Deposited Common
Shares free from all liens, charges, encumbrances, claims and
equities in accordance with the following:
IN CONSIDERATION OF THE OFFER AND FOR VALUE RECEIVED the
undersigned irrevocably deposits, sells, assigns and transfers
to the Offeror all of the rights, title and interest of the
undersigned in and to the Deposited Common Shares and, except as
provided below, in and to any and all dividends, distributions,
payments, securities, property or other interests (collectively,
distributions) which may be declared, paid, accrued,
issued, distributed, made or transferred on or in respect of the
Deposited Common Shares or any of them on or after the date of
the Offer, as well as the right of the undersigned to receive
any and all distributions.
If, notwithstanding such assignment, any distributions are
received by or made payable to or to the order of the
undersigned, then (a) in the case of any such cash
dividend, cash distribution or payment that does not exceed the
purchase price per Common Share, the cash payable per Common
Share pursuant to the Offer will be reduced by the amount of any
such dividend, distribution or payment; and (b) in the case
of any such cash dividend, cash distribution or payment that
exceeds the purchase price per Common Share or in the case of
any other dividend, distribution, payment, right or other
interest, the whole of any such dividend, distribution, payment,
right or other interest, will be received and held by the
depositing Shareholder for the account of and for the benefit of
the Offeror and shall be promptly remitted and transferred by
the depositing Shareholder to the Depositary for the account of
the Offeror, accompanied by appropriate documentation of
transfer. Pending such remittance, the Offeror will be entitled
to all rights and privileges as owner of any non-cash dividend,
distribution, payment, right or other interest and may withhold
the entire purchase price payable by the Offeror pursuant to the
Offer or deduct from the purchase price the amount or value
thereof, as determined by the Offeror in its sole discretion.
Shareholders whose Common Share certificate(s) is (are) not
immediately available or who cannot cause their Common Share
certificate(s) and all other required documents to be delivered
to the Depositary at or before the Expiry Time must deliver
their Common Shares according to the guaranteed delivery
procedures set forth in Section 3 of the Offer,
Manner of Acceptance Procedure for
Guaranteed Delivery.
The undersigned irrevocably appoints each of Richard Sands,
Robert Sands and Paul Hetterich, each of whom is an officer or
director of the Offeror, and any other person designated by the
Offeror in writing (each an Appointee) as, the true
and lawful agents, attorneys and attorneys-in-fact and proxies
of the undersigned with respect to the Deposited Common Shares
taken up and paid for under the Offer and any distributions on
such Deposited Common Shares (which securities upon being taken
up and paid for are, together with any distributions thereon,
are hereinafter referred to as the Purchased
Securities), effective on and after the date the Offeror
takes up and pays for such Deposited Common Shares, with full
power of substitution (such power of attorney, being coupled
with an interest, being irrevocable). This Letter of Acceptance
and Transmittal irrevocably authorizes an Appointee in the name
of and on behalf of the undersigned: (a) to register or
record the transfer and/or cancellation of such Purchased
Securities (to the extent consisting of securities) on the
appropriate register maintained by or on behalf of the Company;
(b) for so long as any of such Purchased Securities are
registered or recorded in the name of the undersigned (whether
or not they are now so registered or recorded) to exercise any
and all rights of the undersigned including, without limitation,
in connection with any meeting or meetings (whether annual,
special or otherwise or any adjournment thereof, including
without limitation, any meeting to consider a Subsequent
Acquisition Transaction) of holders of relevant securities of
the Company, to vote any or all Purchased Securities, to
execute, deliver and revoke any and all instruments of proxy,
authorizations or consents in form and on terms satisfactory to
the Offeror in respect of any or all Purchased Securities and to
designate in any such instrument, authorization or consent any
person or persons as the proxy of the undersigned in respect of
the Purchased Securities for all purposes; (c) to execute,
endorse and negotiate, for and in the name of and on behalf of
the undersigned, any and all cheques or other instruments
representing any distribution payable to or to the order of, or
endorsed in favour of, the undersigned and (d) exercise any
rights of the undersigned with respect to such Purchased
Securities.
The undersigned revokes any and all other authority, whether as
agent, attorney-in-fact, attorney, proxy or otherwise,
previously conferred or agreed to be conferred by the
undersigned at any time with respect to the Deposited Common
Shares or any distributions. No subsequent authority, whether as
agent, attorney-in-fact, attorney, proxy or otherwise, will be
granted with respect to the Deposited Common Shares or any
distributions by or on behalf of the undersigned, unless the
Deposited Common Shares are not taken up and paid for under the
Offer.
2
The undersigned agrees not to vote any of the Deposited Common
Shares taken up and paid for under the Offer, or distributions
on such Common Shares consisting of securities, at any meeting
(whether annual, special or otherwise or any adjournment
thereof, including, without limitation, any meeting to consider
a Subsequent Acquisition Transaction) of holders of relevant
securities of the Company and not to exercise any of the other
rights or privileges attaching to any of such Deposited Common
Shares or distributions consisting of securities, or otherwise
act with respect thereto. The undersigned agrees further to
execute and deliver to the Offeror, at any time and from time to
time, as and when requested by and at the expense of the
Offeror, any and all instruments of proxy, authorizations or
consents, in form and on terms satisfactory to the Offeror, in
respect of any such Deposited Common Shares or distributions
consisting of securities. The undersigned agrees further to
appoint in any such instruments of proxy authorizations or
consents the person or persons specified by the Offeror as the
proxy or the proxy nominee or nominees of the undersigned in
respect of such Deposited Common Shares or distributions
consisting of securities.
The undersigned covenants and agrees to execute, upon request,
all such documents, transfers and other assurances as may be
necessary or desirable to complete the sale, assignment and
transfer of the Deposited Common Shares and distributions
effectively to the Offeror.
Each authority conferred or agreed to be conferred by the
undersigned in this Letter of Acceptance and Transmittal is
irrevocable and may be exercised during any subsequent legal
incapacity of the undersigned and shall survive the death,
bankruptcy or insolvency of the undersigned and all obligations
of the undersigned in this Letter of Acceptance and Transmittal
shall be binding upon the heirs, personal representatives,
successors and assigns of the undersigned. Except as stated in
the Offer, the deposit of Common Shares pursuant to this Letter
of Acceptance and Transmittal is irrevocable.
The undersigned instructs the Offeror and the Depositary, upon
the Offeror taking up the Deposited Common Shares, to mail the
cheques, payable in Canadian funds, by first class mail, postage
prepaid, or to hold such cheques for pick-up, in accordance with
the instructions given below. Should any Deposited Common Shares
not be purchased, the certificates for Deposited Common Shares
and other relevant documents shall be returned in accordance
with the instructions in the preceding sentence. The undersigned
acknowledges that the Offeror has no obligation pursuant to the
instructions given below to transfer any Deposited Common Shares
from the name of the registered holder thereof if the Offeror
does not purchase any of the Deposited Common Shares.
By reason of the use by the undersigned of an English language
form of Letter of Acceptance and Transmittal, the undersigned
and both of you shall be deemed to have required that any
contract evidenced by the Offer as accepted through this Letter
of Acceptance and Transmittal, as well as all documents related
thereto, be drawn exclusively in the English language. En raison
de lutilisation dune lettre denvoi en langue
anglaise par le soussigné, le soussigné et les
destinataires sont présumés avoir requis que tout
contrat attesté par loffre et son acceptation au
moyen de la présente lettre denvoi, de même que
tous les documents qui sy rapportent, soient
rédigés exclusivement en langue anglaise.
3
BLOCK A
(See instructions 3 and 4)
ISSUE CHEQUE IN THE NAME OF:
(please print or type)
(Name)
(Street Address and Number)
(City and Province or State)
(Country and Postal (Zip) Code)
(Tax Identification, Social Insurance or Social Security No.;
See Substitute Form W-9 included herein)
BLOCK B
(See instructions 3 and 4)
SEND CHEQUE (UNLESS BLOCK C
IS CHECKED) TO:
(please print or type)
o Same address as Block
A or to:
(Name)
(Street Address and Number)
(City and Province or State)
(Country and Postal (Zip) Code)
BLOCK C
o DELIVER CHEQUE AGAINST
COUNTER RECEIPT
BLOCK D
(See instruction 2)
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CHECK HERE IF COMMON SHARES ARE BEING DEPOSITED PURSUANT TO A
NOTICE OF GUARANTEED DELIVERY PREVIOUSLY SENT TO THE TORONTO
OFFICE OF THE DEPOSITARY AND COMPLETE THE FOLLOWING: |
(Please print or type)
Name of Registered Holder:
Date of Execution of Guaranteed Delivery:
Name of Institution which Guaranteed Delivery:
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BLOCK E
INVESTMENT DEALER OR BROKER SOLICITING ACCEPTANCE OF THE OFFER
The owner signing below represents that the member of the
Soliciting Dealer Group who solicited and obtained this deposit
is: (please print or type)
(See instruction 7)
(Please print or type)
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(Firm) |
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(Registered Representative) |
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(Telephone Number) |
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(Address) |
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(Fax Number) |
o CHECK HERE IF LIST OF
BENEFICIAL HOLDERS IS ATTACHED
o CHECK HERE IF A DISK
OF BENEFICIAL HOLDERS IS TO FOLLOW
BLOCK F
STATUS AS U.S. HOLDER
Indicate whether you are a U.S. Holder or are acting on
behalf of a U.S. Holder.
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The owner signing on page 6 represents that it is not a
U.S. Holder and is not acting on behalf of a
U.S. Holder. |
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The owner signing on page 6 is a U.S. Holder or is acting on
behalf of a U.S. Holder. |
A U.S. Holder is any holder of Common Shares that is either
providing an address in block A that is located within the
United States or any territory or possession thereof or that is
a U.S. person for United States federal income tax purposes.
To avoid U.S. backup withholding, if you are a
U.S. Holder or acting on behalf of a U.S. Holder, you
must furnish Substitute Form W-9 or, in certain
circumstances, another withholding tax certificate. You can find
more information on page 9 (see Instruction 10,
Important Tax Information For U.S. Holders).
5
SIGN HERE
If you are a U.S. Shareholder, you must also complete
the accompanying Substitute Form W-9
Signature guaranteed by (if required under Instruction 4):
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Dated: |
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Authorized
Signature of Guarantor
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Signature
of holder of Common Shares or Authorized
Representative See Instructions 3 and 5 |
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Name
of Guarantor (please print or type)
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Name
of holder of Common Shares (please print or type) |
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Address
of Guarantor (please print or type)
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Name
of Authorized Representative, if applicable |
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Daytime
telephone number of holder of Common Shares or Authorized
Representative |
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Daytime
facsimile number of holder of Common Shares or Authorized
Representative |
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Tax
Identification, Social Insurance or
Social Security Number of holder of Common Shares
(See Substitute Form W-9 included herein) |
6
INSTRUCTIONS
1. Use of Letter of Acceptance and
Transmittal
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(a) This Letter of Acceptance and Transmittal (or an
originally signed facsimile copy thereof) together with
accompanying certificate(s) representing the Deposited Common
Shares must be received by the Depositary at any of the offices
specified below before 5:00 p.m. (Toronto time) on
November 28, 2005, the Expiry Time, unless the Offer is
extended or unless the procedures for guaranteed delivery set
out in paragraph 2 below are employed. |
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(b) The method used to deliver this Letter of Acceptance
and Transmittal and any accompanying certificates representing
Common Shares is at the option and risk of the holder, and
delivery will be deemed effective only when such documents are
actually received. The Offeror recommends that the necessary
documentation be hand delivered to the Depositary, as
applicable, at any of the offices specified below, and a receipt
obtained; otherwise the use of registered mail with return
receipt requested, properly insured, is recommended.
Shareholders whose Common Shares are registered in the name of a
broker, investment dealer, bank, trust company or other nominee
should contact that nominee for assistance in depositing those
Common Shares. Delivery to any office or transmission other than
to the specified office or facsimile number does not constitute
delivery for this purpose. |
2. Procedures for Guaranteed Delivery
If a Shareholder wishes to deposit Common Shares pursuant to the
Offer and (i) the certificate(s) representing such Common
Shares are not immediately available or (ii) the
Shareholder cannot deliver the certificate(s) representing such
Common Shares and all other required documents to the Depositary
on a timely basis at or prior to the Expiry Time, such Common
Shares may nevertheless be deposited provided that all of the
following conditions are met:
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(a) such a deposit is made by or through an Eligible
Institution (as defined below); |
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(b) a properly completed and duly executed Notice of
Guaranteed Delivery in the form accompanying this Letter of
Acceptance and Transmittal or an originally signed facsimile
copy thereof is received by the Depositary at its Toronto office
as set forth in the Notice of Guaranteed Delivery (by hand,
facsimile transmission or mail) together with a guarantee in the
form set forth in such Notice of Guaranteed Delivery by an
Eligible Institution, at or prior to the Expiry Time; and |
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(c) the certificate(s) representing the Deposited Common
Shares in proper form for transfer together with a properly
completed and duly executed copy of the Letter of Acceptance and
Transmittal, or a manually signed facsimile thereof, must be
received at the Toronto office of the Depositary on or before
5:00 p.m. (Toronto time) on the third trading day on the
TSX after the Expiry Time. |
An Eligible Institution means a Canadian
Schedule 1 chartered bank, a major trust company in Canada,
a member of the Securities Transfer Association Medallion
Program (STAMP), a member of the Stock Exchange Medallion
Program (SEMP) or a member of the New York Stock Exchange, Inc.
Medallion Signature Program (MSP). Members of these programs are
usually members of a recognized stock exchange in Canada and the
United States, members of the Investment Dealers Association of
Canada, members of the National Association of Securities
Dealers or banks and trust companies in the United States.
3. Signatures
This Letter of Acceptance and Transmittal must be filled in and
signed by the holder of Common Shares accepting the Offer
described above or by such holders duly authorized
representative (in accordance with Instruction 5 below).
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(a) If this Letter of Acceptance and Transmittal is signed
by the registered owner(s) of the accompanying certificate(s),
such signature(s) on this Letter of Acceptance and Transmittal
must correspond with the name(s) as registered or as written on
the face of such certificate(s) without any change whatsoever,
and the certificate(s) need not be endorsed. If such deposited
certificate(s) are owned of record by two or more joint owners,
all such owners must sign the Letter of Acceptance and
Transmittal. |
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(b) If this Letter of Acceptance and Transmittal is signed
by a person other than the registered owner(s) of the
accompanying certificate(s), or if a cheque is to be issued to a
person other than the registered owner(s): |
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(i) such deposited certificate(s) must be endorsed or be
accompanied by an appropriate share transfer power of attorney
duly and properly completed by the registered owner(s); and |
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(ii) the signature(s) on such endorsement or share transfer
power of attorney must correspond exactly to the name(s) of the
registered owner(s) as registered or as appearing on the
certificate(s) and must be guaranteed as noted in
paragraph 4 below. |
4. Guarantee of Signatures
If this Letter of Acceptance and Transmittal is signed by a
person other than the registered owner(s) of the Deposited
Common Shares or if the payment is to be made in a name other
than the registered owner(s), or if Deposited Common Shares not
purchased are to be returned to a person other than such
registered owner(s), or sent to an address other than the
address of the registered owner(s) as shown on the registers of
Vincor, such signature must be guaranteed by an Eligible
Institution, or in some other manner satisfactory to the
Depositary (except that no guarantee is required if the
signature is that of an Eligible Institution).
5. Fiduciaries, Representatives and
Authorizations
Where this Letter of Acceptance and Transmittal is executed by a
person on behalf of an executor, administrator, trustee,
guardian, corporation, partnership or association or is executed
by any other person acting in a representative capacity, this
Letter of Acceptance and Transmittal must be accompanied by
satisfactory evidence of the authority to act. The Offeror or
the Depositary, at their discretion, may require additional
evidence of authority or additional documentation.
6. Partial Tenders
If less than the total number of Common Shares evidenced by any
certificate submitted is to be deposited, fill in the number of
Common Shares to be deposited in the appropriate space on this
Letter of Acceptance and Transmittal. In such case, new
certificate(s) for the number of Common Shares not deposited
will be sent to the registered holder unless otherwise provided
as soon as practicable after the Expiry Time. The total number
of Common Shares evidenced by all certificates delivered will be
deemed to have been deposited unless otherwise indicated.
7. Solicitation
Identify the investment dealer or broker, if any, who solicited
acceptance of the Offer by completing the appropriate box on
this Letter of Acceptance and Transmittal. If this deposit
represents more than one beneficial holder, all beneficial
holder information must be provided on a list that must
accompany the deposit or on a diskette that must be forwarded to
the place of deposit.
8. Miscellaneous
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(a) If the space on this Letter of Acceptance and
Transmittal is insufficient to list all certificates for
Deposited Common Shares, additional certificate numbers and
number of Deposited Common Shares may be included on a separate
signed list affixed to this Letter of Acceptance and Transmittal. |
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(b) If Deposited Common Shares are registered in different
forms (e.g., John Doe and J. Doe) a
separate Letter of Acceptance and Transmittal should be signed
for each different registration. |
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(c) No alternative, conditional or contingent deposits will
be accepted. |
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(d) The Offer and any agreement resulting from the
acceptance of the Offer will be construed in accordance with and
governed by the laws of the Province of Ontario and the laws of
Canada applicable therein. |
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(e) Additional copies of the Offer to Purchase and
Circular, the Letter of Acceptance and Transmittal and the
Notice of Guaranteed Delivery may be obtained from the Dealer
Managers or the Depositary at their respective offices at the
addresses listed below. |
9. Lost Certificates
If a share certificate has been lost or destroyed, this Letter
of Acceptance and Transmittal should be completed as fully as
possible and forwarded, together with a letter describing the
loss, to the Depositary. The Depositary will respond with the
replacement requirements, which must be properly completed and
submitted in good order to the Depositary on or prior to the
Expiry Time.
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10. Important Tax Information for U.S. Holders
To prevent backup withholding on any payment made to a U.S.
Holder (or person acting on behalf of a U.S. Holder) with
respect to Common Shares tendered, you are required, if you are
a U.S. person (as defined below), to notify the Depositary
of your current U.S. taxpayer identification number, or TIN, (or
the TIN of the person on whose behalf you are acting) by
completing the Substitute Form W-9 as described more fully
below. If you are a U.S. Holder that is not a U.S.
person but provides a mailing address in the
United States, you may be required to furnish an IRS
Form W-8 to avoid backup withholding, which the Depositary
will provide upon request.
Backup withholding is not an additional tax. Amounts withheld
are creditable against the shareholders regular
United States federal income tax liability, and any amount
overwithheld generally will be refundable to the shareholder if
the shareholder properly files a United States federal
income tax return.
Each U.S. Holder of Common Shares is urged to consult his or
her own tax advisor to determine whether such holder is required
to furnish Substitute Form W-9, is exempt from backup
withholding and information reporting, or is required to furnish
an IRS Form W-8.
You are a U.S. person, if you are, for U.S. federal income tax
purposes, a citizen or a resident of the United States
(including a U.S. resident alien), a partnership,
corporation, company, or association created or organized in the
United States or under the laws of the United States, an
estate whose income is subject to U.S. federal income tax
regardless of its source, or a trust if a U.S. court
can exercise primary supervision over the trusts
administration and one or more U.S. persons are authorized to
control all substantial decisions of the trust.
Each tendering U.S. person is required to provide the Depositary
with a correct TIN and with certain other information on
Substitute Form W-9, which is attached below, and to
certify that the TIN provided is correct (or that such U.S.
person is awaiting a TIN) and that (a) the U.S. person
has not been notified by the Internal Revenue Service that the
U.S. person is subject to backup withholding as a result of
a failure to report all interest or dividends or
(b) the Internal Revenue Service has notified the U.S.
person that the U.S. person is no longer subject to backup
withholding.
The TIN is generally the U.S. persons U.S. Social Security
number or the U.S. federal employer identification number. The
U.S. person is required to furnish the TIN of the registered
owner of the Common Shares. The enclosed Guidelines for
Certification of Taxpayer Identification Number on Substitute
Form W-9 explain the proper certification to use if
the Common Shares are registered in more than one name or are
not registered in the name of the actual owner. The U.S. Holder
may write Applied For on the Substitute
Form W-9 if the tendering U.S. person has not been issued
a TIN and has applied for a TIN or intends to apply
for a TIN in the near future. If the U.S. Holder writes
Applied For on the TIN line of the Substitute
Form W-9 and the Depositary is not provided with a TIN
by the time of payment, the Depositary will backup withhold
a portion of such payments. Certain U.S. persons are not
subject to these backup withholding and reporting requirements.
See the enclosed Guidelines for Certification of
Taxpayer Identification Number on Substitute Form W-9
for additional instructions.
Failure to provide the required information on the Substitute
Form W-9 may subject the tendering U.S. person to
a US$50 penalty imposed by the Internal Revenue Service and
backup withholding of a portion of any payment. More
serious penalties may be imposed for providing false information
which, if wilfully done, may result in fines and/or imprisonment.
U.S. Holders that are not U.S. persons but provide
a mailing address in the United States may be required
to file an IRS Form W-8BEN or other appropriate IRS
Form W-8. The Depositary will provide such forms upon
request. A failure to properly complete and furnish the
appropriate IRS Form W-8 may result in backup withholding.
9
PLEASE COMPLETE THE SUBSTITUTE FORM W-9 BELOW TO PROVIDE
YOUR TAX IDENTIFICATION NUMBER AND A CERTIFICATION
AS TO YOUR EXEMPTION FROM BACK-UP WITHHOLDING
TO BE COMPLETED BY TENDERING HOLDERS OF COMMON SHARES (OR
OTHER PAYEES)
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Payers Name: CIBC Mellon Trust Company |
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SUBSTITUTE
Form W-9
Department of the Treasury
Internal Revenue Service
Payers Request for Taxpayer Identification Number
(TIN) and Certification |
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Part I Taxpayer Identification
Number For all accounts, enter your taxpayer
identification number on the appropriate line at right. Certify
by signing and dating below. For further instructions, see
Guidelines for Certification of Taxpayer Identification
Number on Substitute Form W-9.
Name
Business
Name
Please check appropriate box
o Individual/ Sole
Proprietor
o Corporation
o Partnership o Other
Address
City,
State, Zip Code |
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Social Security Number
OR Employer Identification Number
(If awaiting TIN, write Applied For)
Part II For Payees exempt from backup
withholding, see the enclosed Guidelines for Certification of
Taxpayer Identification Number on Substitute Form W-9,
check the Exempt box below, and complete the Substitute
Form W-9.
Exempt o
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Part III Certification Under
penalties of perjury, I certify that: |
(1) The number shown on this form is my correct
Taxpayer Identification Number (or I am waiting for a number to
be issued to me); and |
(2) I am not subject to backup withholding
because: (a) I am exempt from backup withholding, or
(b) I have not been notified by the Internal Revenue
Service (IRS) that I am subject to backup withholding as a
result of a failure to report all interest or dividends, or
(c) the IRS has notified me that I am no longer subject to
backup withholding; and |
(3) I am a U.S. person (including a U.S. resident
alien). |
Certification Instructions You must cross out
item (2) above if you have been notified by the IRS that
you are subject to backup withholding because of underreporting
interest or dividends on your tax return. However, if after
being notified by the IRS that you were subject to backup
withholding you received another notification from the IRS that
you are no longer subject to backup withholding, do not cross
out item (2). (Also see instructions in the enclosed
Guidelines). |
YOU MUST COMPLETE THE FOLLOWING CERTIFICATE IF YOU
WROTE APPLIED FOR IN PART I OF THIS SUBSTITUTE
FORM W-9
CERTIFICATE OF AWAITING TAXPAYER IDENTIFICATION NUMBER
I
certify under penalties of perjury that a taxpayer
identification number has not been issued to me, and either
(a) I have mailed or delivered an application to receive a
taxpayer identification number to the appropriate Internal
Revenue Service Center or Social Security Administration Office
or (b) I intend to mail or deliver an application in the
near future. I understand that, notwithstanding the information
I provided in Part III of the Substitute Form W-9 (and the
fact that I have completed this Certificate of Awaiting Taxpayer
Identification Number), all payments made to me before I provide
a properly certified taxpayer identification number will be
subject to the applicable percentage of backup withholding
tax.
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Signature |
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Date |
Note: Failure to complete and return this Substitute
Form W-9 may subject you to applicable Federal income tax
withholding on any payments made to you. Please review the
enclosed Guidelines for Certification of Taxpayer
Identification Number on Substitute Form W-9 for
additional details.
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GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Specific Instructions
Name. If you are an individual, you must generally enter
the name shown on your social security card. However, if you
have changed your last name, for instance, due to marriage
without informing the Social Security Administration of the name
change, enter your first name, the last name shown on your
social security card, and your new last name.
If the account is in joint names, list first and then circle the
name of the person or entity whose number you enter in Part I of
the form.
Sole proprietor. Enter your individual name
as shown on your social security card on the Name
line. You may enter your business, trade, or doing
business as (DBA) name on the Business name
line.
Limited liability company (LLC). If you are a
single-member LLC (including a foreign LLC with a domestic
owner) that is disregarded as an entity separate from its owner
under Treasury regulations section 301.7701-3, enter the
owners name on the Name line. Enter the
LLCs name on the Business name line. Check the
appropriate box for your filing status (sole proprietor,
corporation, etc.), then check the box for Other and
enter LLC in the space provided.
Caution: A disregarded domestic entity that has a
foreign owner must use the appropriate Form W-8.
Other entities. Enter your business name as shown
on required Federal tax documents on the Name line.
This name should match the name shown on the charter or other
legal document creating the entity. You may enter any business,
trade, or DBA name on the Business name line.
Note. You are requested to check the appropriate box for
your status (individual/sole proprietor, corporation, etc.)
Exempt From Backup Withholding
If you are exempt, enter your name as described above and check
the appropriate box for your status, then check the Exempt
from backup withholding box in the line following the
business name, sign and date the form.
Generally, individuals (including sole proprietors) are not
exempt from backup withholding. Corporations are exempt from
backup withholding for certain payments, such as interest and
dividends.
Note. If you are exempt from backup withholding, you
should still complete this form to avoid possible erroneous
backup withholding.
Exempt payees. Backup withholding is not required on any
payments made to the following payees:
1. An organization exempt from tax under section 501(a),
any IRA, or a custodial account under section 403(b)(7) if the
account satisfies the requirements of section 401(f)(2),
2. The United States or any of its agencies or
instrumentalities,
3. A state, the District of Columbia, a possession of the
United States, or any of their political subdivisions or
instrumentalities,
4. A foreign government or any of its political
subdivisions, agencies, or instrumentalities,
5. An international organization or any of its agencies or
instrumentalities,
6. A corporation,
7. A foreign central bank of issue,
8. A dealer in securities or commodities required to
register in the United States, the District of Columbia, or a
possession of the United States,
9. A futures commission merchant registered with the
Commodity Futures Trading Commission,
10. A real estate investment trust,
11. An entity registered at all times during the tax year
under the Investment Company Act of 1940,
12. A common trust fund operated by a bank under section
584(a), and
13. A financial institution.
Part ITaxpayer Identification Number (TIN)
Enter your TIN on the appropriate line.
If you are a resident alien and you do not have and are
not eligible to get an SSN, your TIN is your IRS individual
taxpayer identification number (ITIN). Enter it on the social
security number line. If you do not have an ITIN, see How to
get a TIN below.
If you are a sole proprietor and you have an EIN, you may
enter either your SSN or EIN. However, the IRS prefers that you
use your SSN.
If you are an LLC that is disregarded as an entity
separate from its owner (see Limited liability company
(LLC) above), and are owned by an individual, enter your
SSN (or EIN, if you have one). If the owner of a disregarded LLC
is a corporation, partnership, etc., enter the owners EIN.
Note: See the chart on this page for further
clarification of name and TIN combinations.
How to get a TIN. If you do not have a TIN, apply for one
immediately. To apply for an SSN, get Form SS-5,
Application for a Social Security Card, from your local Social
Security Administration office or get this form on-line at
www.socialsecurity.gov/online/ss-5.pdf. You may also get this
form by calling 1-800-772-1213. Get Form W-7,
Application for IRS Individual Taxpayer Identification Number,
to apply for an ITIN or Form SS-4, Application for
Employer Identification Number, to apply for an EIN. You can
apply for an EIN online by accessing the IRS website at
www.irs.gov/businesses/ and clicking on Employer ID numbers
under Related Topics. You may get Forms W-7 and SS-4 from the
IRS by calling 1-800-TAX-FORM (1-800-829-3676) or from the
IRSs Internet Web Site at www.irs.gov.
If you do not have a TIN, write Applied For in the
space for the TIN, sign and date the form, and give it to the
requester. For interest and dividend payments, and certain
payments made with respect to readily tradable instruments,
generally you will have 60 days to get a TIN and give it to
the requester before you are subject to backup withholding on
payments. The 60-day rule does not apply to other types of
payments. You will be subject to backup withholding on all such
payments until you provide your TIN to the requester.
Note: Writing Applied For means that you
have already applied for a TIN or that you intend to
apply for one soon.
Part IICertification
To establish to the withholding agent that you are a U.S.
person, or resident alien, sign Form W-9. You may be
requested to sign by the withholding agent even if items 1, 4,
and 5 below indicate otherwise.
For a joint account, only the person whose TIN is shown in Part
I should sign (when required).
1. Interest, dividend, and barter exchange accounts
opened before 1984 and broker accounts considered active
during 1983. You must give your correct TIN, but you do
not have to sign the certification.
2. Interest, dividend, broker, and barter exchange
accounts opened after 1983 and broker accounts considered
inactive during 1983. You must sign the certification or
backup withholding will apply. If you are subject to backup
withholding and you are merely providing your correct TIN to the
requester, you must cross out item 2 in the certification
before signing the form.
3. Real estate transactions. You must sign the
certification. You may cross out item 2 of the
certification.
4. Other payments. You must give your correct TIN,
but you do not have to sign the certification unless you have
been notified that you have previously given an incorrect TIN.
Other payments include payments made in the course
of the requesters trade or business for rents, royalties,
goods (other than bills for merchandise), medical and health
care services (including payments to corporations), payments to
a nonemployee for services, payments to certain fishing boat
crew members and fishermen, and gross proceeds paid to attorneys
(including payments to corporations).
Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to
give your correct TIN to persons who must file information
returns with the IRS to report interest, dividends, and certain
other income paid to you, mortgage interest you paid, the
acquisition or abandonment of secured property, cancellation of
debt, or contributions you made to an IRA, or Archer MSA or HSA.
The IRS uses the numbers for identification purposes and to help
verify the accuracy of your tax return. The IRS may also provide
this information to the Department of Justice for civil and
criminal litigation, and to cities, states, and the District of
Columbia to carry out their tax laws. The IRS may also disclose
this information to other countries under a tax treaty, or to
Federal and state agencies to enforce Federal nontax criminal
laws and to combat terrorism. The authority to disclose
information to combat terrorism expired on December 31,
2003. Legislation is pending that would reinstate this authority.
You must provide your TIN whether or not you are required to
file a tax return. Payers must generally withhold applicable
rates of taxable interest, dividend, and certain other payments
to a payee who does not give a TIN to a payer. Certain penalties
may also apply.
What Name and Number To Give the Requestor
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For this type of account: |
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Give name and SSN of: |
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1. Individual |
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The individual |
2. Two or more individuals (joint account)
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The actual owner of the |
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account or, if combined |
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funds, the first individual |
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on the
account1 |
3. Custodian account of a minor (Uniform. Gift to
Minors
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The
minor2 |
Act)
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4. a. The usual revocable savings trust.
(grantor is also
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The
grantor-trustee1 |
trustee)
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b. So-called trust account that is not a legal or valid
trust
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The actual
owner1 |
under state law
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5. Sole proprietorship or single-owner LLC
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The
owner3 |
6. Sole proprietorship or single-owner LLC
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The
owner3 |
7. A valid trust, estate, or pension trust
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Legal
entity4 |
8. Corporate or LLC electing corporate status on
Form 8832
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The corporation |
9. Association, club, religious, charitable,
educational, or
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The organization |
other tax-exempt organization
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10. Partnership or multi-member LLC
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The partnership |
11. A broker or registered nominee
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The broker or nominee |
12. Account with the Department of Agriculture in
the name of
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The public entity |
a public entity (such as a state or local government, school
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district, or prison) that receives agricultural program
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payments
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1 List
first and circle the name of the person whose number you
furnish. If only one person on a joint account has an SSN, that
persons number must be furnished.
2 Circle
the minors name and furnish the minors SSN.
3 You
must show your individual name, but you may also enter your
business or DBA name on the second name line. You
may use either your SSN or EIN (if you have one). If you are a
sole proprietor, the IRS encourages you to use your SSN.
4 List
first and circle the name of the legal trust, estate or pension
trust. (Do not furnish the TIN of the personal representative or
trustee unless the legal entity itself is not designated in the
account title.)
Note: If no name is circled when more than one name is
listed, the number will be considered to be that of the first
name listed.
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The Depositary, CIBC Mellon Trust Company
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By Hand or Courier:
199 Bay Street
Commerce Court West
Securities Level
Toronto, ON M5L 1G9
Attn. Corporate Actions |
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By Mail:
P.O. Box 1036
Adelaide Street Postal Station
Toronto, ON M5C 2K4 |
Telephone: 1-800-387-0825 (toll-free)
416-643-5500 (local Toronto)
e-mail: inquiries@cibcmellon.com
By Hand or Courier:
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Montreal
2001 University Street
Suite 1600
Montreal, QC H3A 2A6 |
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Vancouver
1066 West Hastings Street
Suite 1600
Vancouver, BC V6E 3X1 |
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Calgary
#600 The Dome Tower
333
7th Avenue
S.W.
Calgary, AB T2P 2Z1 |
The Information Agent for the Offer is:
INNISFREE M&A INCORPORATED
501 Madison Avenue, 20th Floor
New York, New York 10022
Shareholders Call Toll Free: (888) 750-5835 (English)
(877) 750-9499 (French)
Banks and Brokers Call Collect: (212) 750-5833
The Dealer Managers for the Offer are:
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In Canada:
TD Securities Inc.
66 Wellington Street West
TD Bank Tower, 8th Floor
Toronto, Ontario
M5K 1A2
Telephone: (416) 307-3752
Facsimile: (416) 308-0182 |
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In the United States:
TD Securities (U.S.A.) LLC
31 West 52nd Street
New York, New York, 10019
Telephone: (212) 827-7565
Facsimile: (212) 827-7245 |
Any questions and requests for assistance or additional
copies of the Offer to Purchase and Circular, the Letter of
Acceptance and Transmittal and the Notice of Guaranteed Delivery
may be directed by Shareholders to the Dealer Managers or the
Depositary at their respective telephone numbers and addresses
listed above. You may also contact your broker, dealer, bank,
trust company or other nominee for assistance.
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