***CRITICAL NOTE:***

Critical Note: Although the 2008 reorganization created two entities, H&R REIT and H&R Finance Trust, they trade together as a stapled unit. To facilitate the calculation of the ACB, we have combined the distributions and ROC into one report to avoid requiring users to perform two calculations. If you are selling a Stapled Unit, to accurately capture the cost base adjustments resulting from the October 1, 2008 reorganization for those units purchased prior to the reorganization, you must enter an artificial transaction. For settlement October 1, 2008, enter a buy of zero H&R REIT Stapled Units with a settlement amount equal to $.90796481 times the number of units H&R REIT the client held on that date. This will simulate the receipt of the Finance units at an initial cost base of $.90796481 to offset the return of capital reduction reported in the REIT units. For stapled units purchased after October 1, 2008 (the date of the reorganization), including those received from the takeover of Primaris REIT, this artificial transaction does not apply.