Distribution Note: No Return of Capital

Atlantic Power has never made a distribution that included a return of capital. Therefore, the ACB is equal to the original cost of purchase. Should you proceed with this calculation, you will generate a report that will provide the capital gain or loss relating to the sale, along with a complete history of distributions, as well as splits and any mergers during the holding period. If, however, some or all of the Atlantic Power shares sold were acquired by originally purchasing Capital Power LP or any of its predecessors, return of capital is a factor and an ACB calculation will be required.