1

You exercise rights issued to you to * acquire the * shares, units or options.

The first element of your * cost base for the shares, units or options is the sum of:

(a) the cost base of the rights at the time of exercise; and

(b) any amount paid to exercise the rights, except to the extent that the amount is represented in the paragraph   ( a) amount; and

(c) all the amounts to be added under subsection   ( 6A).

The first element of their * reduced cost base is worked out similarly.

2

You exercise rights you * acquired from another entity to acquire the * shares, units or options.

The first element of your * cost base for the shares, units or options is the sum of:

(a) the cost base of the rights at the time of exercise; and

(b) any amount paid to exercise the rights, except to the extent that the amount is represented in the paragraph   ( a) amount; and

(c) all the amounts to be added under subsection   ( 6A).

The first element of their * reduced cost base is worked out similarly.

3

You exercise rights issued to you to * acquire the * shares, units or options, and you acquired the original shares or * convertible interests, or the original units or convertible interests, before 20   September 1985.

The first element of your * cost base for the shares, units or options is the sum of:

(a) the * market value of the rights when they were exercised; and

(b) any amount paid to exercise the rights, except to the extent that the amount is represented in the paragraph   ( a) amount; and

(c) all the amounts to be added under subsection   ( 6A).

The first element of their * reduced cost base is worked out similarly.