Merger Details:

Effective December 1, 2013 Capital Gains Income STREAMS Corp. merged into Dividend 15 Split Corp. Each Capital Yield Share was exchanged into 1.22352296 Dividend 15 Class A Shares and 1.22352296 Dividend 15 Preferred Shares. Each Equity Dividend Share was exchanged into 0.19516249 Dividend 15 Class A Shares and 0.19516249 Dividend 15 Preferred Shares. These exchanges were non-taxable events. ***SPECIAL NOTE*** To accurately calculate your capital gain/loss you must enter only half of the number of units and settlement amounts for your purchases of Capital Gains Income STREAMS.