Dividends

ELIGIBLE DIVIDEND DESIGNATION

For purposes of the enhanced dividend tax credit rules contained in the Income Tax Act (Canada) and any corresponding provincial and territorial tax legislation, unless otherwise stated, all dividends (and deemed dividends) paid by Spin Master Corp. to Canadian residents on our subordinate voting shares and multiple voting shares are designated as eligible dividends for the purposes of such rules.

SUBORDINATE VOTING SHARE DIVIDEND HISTORY

MULTIPLE VOTING SHARE DIVIDEND HISTORY