Creation of New Trust

Effective April 27, 2010, BPO Properties Ltd. was converted to a real estate investment trust named Brookfield Canada Office Properties (BOX.UN) on a one for one basis. Trading on the TSX of BOX.UN began on May 25, 2010. If you originally purchased Brookfield Office Properties Canada as BPO Properties Ltd, simply enter these purchases as Brookfield Canada Office Properties and since there was no return of capital before the conversion to a REIT, the resulting ACB calculation will be accurate.