Unitholder distributions declared by Boyd Group Income Fund (the “Fund”) are anticipated to be taxable primarily as other income for unitholders. The Fund will make an annual determination as to the breakdown of dividend and interest income. Unless otherwise communicated, dividends paid or allocated are eligible dividends. Complete tax treatment details will be sent to unitholders annually via a T3 Form. As well, the Fund will annually summarize the tax characteristics of distributions and include them within the investor relations section of its web site.