Merger Details

Effective January 5, 2006, Acclaim Energy Trust and Star Point Energy Trust merged to form Canetic Resources Trust. Unitholders of Acclaim received 0.8333 units of Canetic For each unit of Acclaim held, and unitholders of Star Point received 1 unit of Canetic for each unit of Star Point held. Acclaim and Star Point unitholders also received common shares and warrants in Tristar Oil & Gas. The return of capital ascribed to the Tristar spinoff for Acclaim and Star Point unit holders is taken into account by the ACB Tracking Calculator with the special distribution with record date of January 5, 2006. Acclaim and Star Point unitholders had the option to submit a tax election form which rendered the merger a tax deferred event, and the ACB Tracking Calculator assumes that this was done. Please refer to the Canetic Resources Trust website for more details pertaining to the tax implications of this merger.