Tax Information
The following table summarizes the tax characteristics of the distributions of Boyd Group Income Fund per trust unit on an annual basis until December 31, 2019. Effective January 1, 2020, distributions are no longer paid by Boyd Group Income Fund; however, dividends are paid by Boyd Group Services Inc. and all such dividends are treated as Eligible Dividends.
| Per Share/ Unit |
Payer | Eligible Dividend | Ineligible Dividend | Other Taxable Income | Return of Capital | Total |
|---|---|---|---|---|---|---|
| 2020 | ||||||
| Amount | Boyd Group Services Inc. | $0.41400 | $0.00000 | $0.00000 | $0.00000 | $0.41400 |
| Percent | 100.00% | 0.00% | 0.00% | 0.00% | 100% | |
| 2019 | ||||||
| Amount | Boyd Group Income Fund | $0.12696 | $0.00000 | $0.41504 | $0.00000 | $0.54200 |
| Percent | 23.42% | 0.00% | 76.58% | 0.00% | 100% | |
| 2018 | ||||||
| Amount | Boyd Group Income Fund | $0.11504 | $0.00000 | $0.41496 | $0.00000 | $0.53000 |
| Percent | 21.71% | 0.00% | 78.29% | 0.00% | 100% | |
| 2017 | ||||||
| Amount | Boyd Group Income Fund | $0.10309 | $0.00000 | $0.41491 | $0.00000 | $0.51800 |
| Percent | 19.90% | 0.00% | 80.10% | 0.00% | 100% | |
| 2016 | ||||||
| Amount | Boyd Group Income Fund | $0.09100 | $0.00000 | $0.41500 | $0.00000 | $0.50600 |
| Percent | 17.98% | 0.00% | 82.02% | 0.00% | 100% | |
| 2015 | ||||||
| Amount | Boyd Group Income Fund | $0.07903 | $0.00000 | $0.41497 | $0.00000 | $0.49400 |
| Percent | 16.00% | 0.00% | 84.00% | 0.00% | 100% | |
| 2014 | ||||||
| Amount | Boyd Group Income Fund | $0.06391 | $0.00000 | $0.41809 | $0.00000 | $0.48200 |
| Percent | 13.26% | 0.00% | 86.74% | 0.00% | 100% | |
| 2013 | ||||||
| Amount | Boyd Group Income Fund | $0.03235 | $0.00915 | $0.4285 | $0.00000 | $0.47000 |
| Percent | 6.88% | 1.95% | 91.17% | 0.00% | 100% | |
| 2012 | ||||||
| Amount | Boyd Group Income Fund | $0.03728 | $0.00000 | $0.41572 | $0.00000 | $0.45300 |
| Percent | 8.23% | 0.00% | 91.77% | 0.00% | 100% | |
| 2011 | ||||||
| Amount | Boyd Group Income Fund | $0.01040 | $0.00000 | $0.41460 | $0.00000 | $0.42500 |
| Percent | 2.45% | 0.00% | 97.55% | 0.00% | 100% |
The following table summarizes the tax characteristics of the dividends on the Class A shares of Boyd Group Holdings Inc per share on an annual basis until December 31, 2019. Subsequent to the conversion to Boyd Group Services Inc., dividends are no longer paid by Boyd Group Holdings Inc.:
| Per Share/ Unit |
Payer | Eligible Dividend | Ineligible Dividend | Other Taxable Income | Return of Capital | Total |
|---|---|---|---|---|---|---|
| 2019 | ||||||
| Amount | Boyd Group Holdings Inc. | $0.54200 | $0.00000 | $0.00000 | $0.00000 | $0.54200 |
| Percent | 100.00% | 0.00% | 0.00% | 0.00% | 100% | |
| 2018 | ||||||
| Amount | Boyd Group Holdings Inc. | $0.53000 | $0.00000 | $0.00000 | $0.00000 | $0.53000 |
| Percent | 100.00% | 0.00% | 0.00% | 0.00% | 100% | |
| 2017 | ||||||
| Amount | Boyd Group Holdings Inc. | $0.51800 | $0.00000 | $0.00000 | $0.00000 | $0.51800 |
| Percent | 100% | 0.00% | 0.00% | 0.00% | 100% | |
| 2016 | ||||||
| Amount | Boyd Group Holdings Inc. | $0.50600 | $0.00000 | $0.00000 | $0.00000 | $0.50600 |
| Percent | 100% | 0.00% | 0.00% | 0.00% | 100% | |
| 2015 | ||||||
| Amount | Boyd Group Holdings Inc. | $0.49400 | $0.00000 | $0.00000 | $0.00000 | $0.49400 |
| Percent | 100% | 0.00% | 0.00% | 0.00% | 100% | |
| 2014 | ||||||
| Amount | Boyd Group Holdings Inc. | $0.48200 | $0.00000 | $0.00000 | $0.00000 | $0.48200 |
| Percent | 100% | 0.00% | 0.00% | 0.00% | 100% | |
| 2013 | ||||||
| Amount | Boyd Group Holdings Inc. | $0.47000 | $0.0000 | $0.00000 | $0.00000 | $0.47000 |
| Percent | 100% | 0.00% | 0.00% | 0.00% | 100% | |
| 2012 | ||||||
| Amount | Boyd Group Holdings Inc. | $0.45300 | $0.0000 | $0.00000 | $0.00000 | $0.45300 |
| Percent | 100% | 0.00% | 0.00% | 0.00% | 100% | |
| 2011 | ||||||
| Amount | Boyd Group Holdings Inc. | $0.42500 | $0.0000 | $0.00000 | $0.00000 | $0.42500 |
| Percent | 100% | 0.00% | 0.00% | 0.00% | 100% | |
The Boyd Group Services Inc.
1745 Ellice Avenue
Winnipeg, Manitoba, R3H 1A6
Email: info@boydgroup.com
Tel: 204-895-1244
Fax: 204-895-1283