Merger Details

Effective February 3, 2006 Viking Energy Royalty Trust merged with Harvest Energy Trust. Harvest Energy Trust was the surviving company. Unitholders of Viking Energy Royalty Trust received 1 unit of Harvest Energy Trust for each 4 units of Viking Energy Royalty Trust previously held. The ACB Calculator assumes that the Viking unitholder exercised the tax election making this event a tax deferred rollover. If this is not the case, refer to the Harvest Energy website for more details.