Schedule I – Ownership Return

Mandatory Field–corporate address (Country)

The application will not move forward if the Corporate Address (Country) is not specified

Mandatory Field – Q1

The application will not move forward if the Fiscal Year End date is not specified.

The 'CCID' (CRA Corporate Identifier) is a unique eight digit identifier allocated by our system to each corporation on our database. The CCID is displayed at the top of each screen next to the corporate name.

Mandatory Field–Q2

This is a "Yes" or "No" question. The application will not move forward if "Yes" has been selected at Q2 and the type of Legal status change has not been specified. If a corporation has undergone multiple changes in the last year, select the latest change and provided all documents using the attachment functionality.

When "Yes" is selected, a list of 4 legal changes will appear: a) Dissolution, b) Corporate name change, c) Amalgamation, and d) Change of jurisdiction.

Please select the appropriate change. Depending on the selection, the EQS will chose the appropriate flow and prompt additional questions.

a) Dissolution (Q3–Q4)

The dissolution of a corporation is the termination of its existence as a legal entity. The EQ will collect the date of dissolution for the corporation and determine which portions of the return need to be completed.

If the dissolution occurred after the eligible corporation's Fiscal Year End, the Ownership return must be completed in its entirety for that corporation. If the dissolution occurred before the corporation's Fiscal Year End, then minimal information will need to be completed. Please attach a copy of the certificate or articles of dissolution for the corporation to the return.

b) Corporate name change (Q5–Q7)

An eligible corporation that has gone through a name change is required to complete an Ownership return. The corporation's new corporate name and the date that the change took place are collected in this section of the Ownership return. Please attach a copy of the certificate for this corporate name change to the return.

The name of the corporation displayed throughout the application will depend on the date of the name change. A name change that occurred before the reporting corporation's Fiscal year-end will be reflected in the application.

c) Amalgamation (Q8–Q12)

An amalgamation is the fusion of two or more companies by transfer of the assets and liabilities to one of the constituent companies or a new organization.

If the amalgamation occurred after the eligible reporting corporation's fiscal year end, the Ownership return must be completed for the reporting corporation. If the amalgamation occurred before the eligible reporting corporation's fiscal year end date, the Ownership return must be completed for the new resulting corporation. Please attach a copy of the certificate of amalgamation for this corporation to the return.

d) Change of jurisdiction (Q13–Q15)

An eligible corporation that has undergone a change in jurisdiction is required to complete an Ownership return. The new jurisdiction and the date that the change took place are collected in this section of the Ownership return. Please attach a copy of the current certificate of incorporation for this corporation to the return.

The Nature of Business is the primary business activity undertaken by the reporting corporation. If the corporation is not in operation on the fiscal year end day, the 'Nature of Business' should be reported as Inactive. In that case, please refer to the top of the document under the section 'Who is required to file a return' for instruction.

Q17- Please verify, correct or provide the date of incorporation

If you are reporting an amalgamation or a change in jurisdiction, the effective date of the amalgamation or change in jurisdiction becomes the new date of incorporation

If you are reporting a name change, the date of incorporation does not change.

Q18- Please verify, correct or select the act of incorporation

If 'Provincial' or 'Outside Canada' is reported, you will be prompted to specify the province or country.

Q19- Please verify, correct or select the manner of incorporation

If 'Other' is selected, you will be prompted to specify the manner of incorporation.

Q20- Please verify, correct or select the type of corporation

Canadian-controlled private corporation (CCPC)

• It is a private corporation
• It is not controlled directly or indirectly by one or more non-resident persons

Other private corporation

• It is resident in Canada
• It is not a public corporation

Public corporation

• It has a class of shares listed on a prescribed Canadian Stock exchange

Corporation controlled by a public corporation

• If your corporation is a Canadian subsidiary of a public corporation, it does not qualify as a public corporation.

Other corporation

• If 'Other corporation' is selected you will be prompted to specify the type.

Q21 - Is this corporation foreign-controlled?

• If 'Yes' is selected, you will be prompted to specify the country of control.

Mandatory Fields – Q17, 18, 19, and 20

The application will not move forward if:

• Any of questions 17, 18, 19 or 20 are blank; or
• At question 18, 'Provincial' has been selected, and the 'specify' line is blank.

Q22–summary of share information

This question provides a summary of the share information currently on file. This information must be verified and if necessary, corrected.

• If the summary of information is correct for a share class, select Option 1: "Yes, The information above is exact", at which time, the application will proceed to question 24.
• If the class of shares no longer exists, select Option 2: "No, This class of shares no longer exists". Selecting this option will delete all the information associated with this specific class of shares.
• If the summary information contains errors or if changes are required, select Option 3: "No, Update the information". The application will proceed to question 23 where the required corrections can be made.

Mandatory Field–Q23–class of share name

The application will not move forward if the name of the class of share has not been specified.

Here, you are required to update the detailed share information previously collected

Mandatory Field–Q24-other classes of shares

The application will not move forward if 'Yes' has been selected at question 24, but the number of classes of shares has not been specified or is '0'.

If there are classes of shares issued in addition to those already displayed at Q22, enter the number of additional classes. You will be asked to describe these classes of shares at question 25. Note: the total number of classes of shares reported (question 22 and question 24) cannot exceed 10. If the corporation has issued more than 10 different classes of shares, list the classes of shares having voting rights first, followed by those with options.

Mandatory Field–Q25–class of share name

The application will not move forward if the name of the class of share has not been specified.

Questions 24 and 25 collect information about other classes of shares issued by the corporation, but which are not currently reflected in the Corporations Returns Act database.

Complete the share information for each of the other classes of shares issued identified at Question 24. Questions 23 and 25 collect the following information:

Description of each class authorized: Describe fully any options or other contracts attached to this class. In the space provided, indicate the title of each new class of shares (e.g. Common, Preferred, Other classes)

Number of shares authorized: Indicate if the total number of shares authorized for issue by the reporting corporation is unlimited or limited. If limited is selected, you will be prompted to specify the number of shares authorized.

Amount of authorized share capital: Indicate if the total amount ($) of share capital authorized for that particular class of share is unlimited or limited. If limited is selected, you will be prompted to specify the total amount of authorized shared capital in whole dollars.

Share capital represents the ownership interest in a company as authorized by its instrument of incorporation.

Voting Rights: Identify the voting rights associated with each class of shares. If it is a class of shares with voting rights, specify the number of votes per share.

It is important that this information is completed correctly as it will help determine the ownership of the reporting corporation. This should not contain the aggregate percentage (total percentage) of ownership that the particular class of shares represent.

Number of shares offered for public subscription in last 5 years: Indicate how many shares of that particular class have been issued to the public for purchase in the past five years.

Q26–country of ownership

Displays a list of previously reported countries where shares are held or owned. Verify, and where necessary, correct the information previously collected.

Mandatory Field–Q27–number of countries where the corporation's shares are held or owned

Report the number of other countries in which shares are held or owned here.

When 'Yes' is selected, the number of countries (or additional countries) where the corporation's shares are held must be specified. The application will not move forward if this field is left blank.

Mandatory Field–Q28–other countries where the reporting corporation's shares are held or owned

Specify the country names for each of the number of countries identified at question 27. If the number of countries in which shares are held is incorrect, return to question 27 to correct.

Mandatory Fields–Q29–number of shares held in each country

This question displays share information previously collected for the classes of shares identified at question 23. The sum of the number of shares (for each class of shares) at questions 29 and 30 cannot exceed the number of shares authorized as reported at questions 23 and/or 25, respectively.

Report the number of shares held in each country for each class of shares. The number of shares held where no country of residence can be provided is also collected in this question.

Mandatory Fields–Q30–number of shares held in each country

This question collects information about the additional classes of shares reported at question 25.

Q31–corporation's directors and officers

List the corporation's directors and officers, as of the end of the reporting period. Use the appropriate button to remove the name of a director or officer not in position at the end of the reporting period; do not overwrite it with the name of a new director or officer.

Add the names of any directors or officers not already identified, but who were in position at the end of the reporting period, in the cells provided and press the "Add" button to add them to the list of directors and officers.

Once the list of directors and officers has been updated, press the "Next" button. This will open a summary screen displaying the names of all the directors and officers listed at Question 31 and a summary of any detailed information currently on file.

Verify the summary information previously collected and make any necessary changes using the "Update" button located below the name. Use the "Continue" button to complete the information for a director or officer who was newly added or whose information is not complete.

Pressing the "Update" or "Continue" button will open questions 32 to 36 and pressing the "Next" button, will move the application to question 37.

Mandatory Field–Q32 (Country of residence)

Provide the Principal Place of Residence of the director or officer. This refers to the personal address of the director or officer and not the corporation address.

The application will not move forward if the director or officer's country of residence has not been specified.

Q33–director

Indicate if the individual in question is a director of the reporting corporation.

Q34–position

Indicate the Main Position held by the director or officer in the corporation. If 'Other' is selected, you will be prompted to specify the position held.

Q35–citizenship

Specify the director or officer's citizenship

Q36–shares

Indicate if the director or officer owns shares in the reporting corporation.

Mandatory Field–Q37–number of shares under each director or officer

Please verify, correct or provide the number of shares owned by each corporate director and officer.

The sum of the total number of shares held or owned by the directors and officers for a specific class of shares cannot exceed the total number of shares reported as held or owned for that class of shares at questions 29 or 30. The application will not move forward until corrections are made.

Q38, 39–related group

Questions 38 and 39 collect information about individuals within the reporting corporation's directors and officers that may form a related group. As per the definition, a related group is composed of individuals related by blood relationship, legal adoption, marriage or common-law partnership. Specify the number of related groups at Q38, and then at Q39, identify the directors or officers belonging to each related group.

Mandatory Field-Q40

The application will not move forward if the type (Individual or Corporation) is not selected.

Question 40 collects the names of corporations, individuals or related groups meeting the criteria noted above. Use the "Add" button to add names to the list and the "Remove" button to remove names. If a name currently displayed no longer meets the criteria listed above, do not overwrite it with a new name – use the "Remove" button to delete it from the list.

The Type is also required for each corporation, individual or related group identified. 'Type' refers to whether the name is that of an individual or of a corporation. 'Individual' is to be used for any individual, business, trust, partnership or other entity that is not a designated corporation.

Upon pressing the "Next" button, a summary of the information provided for each corporation, individual or related group is provided. Verify any information previously collected and make any necessary changes using the "Update" button. Use the "Continue" button to provide or complete the information for a name that was newly added or whose information is not complete.

Mandatory Field–Q41-address

Input address information for the Individuals and Corporations that were identified for all names listed at Q40.

The application will not move forward if a country is not specified.

Q42–principal place of business in Canada

Give the address information for names that were identified as a "Corporation".

• Select "Not Applicable" if the corporation's address reported at Q41 is in Canada;
• Select "No" if the corporation's address at Q41 is outside Canada and there is no principal place of business in Canada;
• Select "Yes" if the corporation's address at Q41 is outside Canada and the corporation has a principal place of business in Canada and complete the required information.

Mandatory Field–Q43

Verify, correct, or provide the number of shares owned by each corporation, individual or related group.

The sum of the shares owned by a corporation, individual or related group for a specific class of shares at question 37 cannot exceed the total number of shares reported as held or owned for that class of shares at questions 29 and/or 30, respectively. The application will not move forward until corrections are made.

Q44–number of related groups

Please provide information about the presence of related groups for the individuals identified at question 40

As per the definition, a related group is composed of individuals related by blood relationship, legal adoption, marriage and common-law partnership.

Q45–related groups

Information about related individuals that may form a related group. The names identified as 'Individuals' at question 40 will be displayed. For each name, identify the related group they belong to. Each related group must include at least 2 individuals. If an individual listed in not part of any related group, please select "Not part of a related group".

Q46–number of shareholders who meet the above criteria

Q47–number of shares for each class of shares that are held or owned by these shareholders

Q48–authorized corporations in Canada

List the legal name of each of the corporation described above. Any corporation previously collected will be displayed. Use the "Add" button to add any new corporations meeting the requirements above and use the "Remove" button to remove a corporation that no longer meets the criteria. (Note: When removing a corporation that has been previously collected, do not overwrite its information; use the "Remove" button instead).

Upon pressing the "Next" button, a summary of the information already provided for each corporation is displayed. Verify all the previously collected information and make any necessary changes using the "Update" button. Use the "Continue" button to complete the information for a corporation that was newly added or whose information is not complete. Pressing the "Update" or "Continue" buttons will move the application to question 49, where corporate information can be updated or completed, and pressing the "Next" button will advance the application to question 54.

Q49–address of head office

Verify, correct or complete the address of the corporation's Head Office. If this address is not in Canada, please provide the address of the principal office in Canada.

Q50–manner of incorporation

Verify, correct or select the manner of incorporation. If 'Other' is selected, you will be prompted to specify the manner of incorporation.

Q51–date of incorporation

Verify, correct or provide the date of incorporation. The date of incorporation must be before the corporation's year end date.

Q52–place of incorporation

Verify, correct or specify the place of incorporation. If 'Provincial' or 'Outside Canada' is selected, you will be prompted to specify the province or country, respectively.

Q53–percentage owned directly

Verify, correct or specify the percentage owned directly by the reporting corporation. The percentage of voting shares owned by the reporting corporation should be 10% or more.

Q55, 56–classes of funded debt

These questions collect information for the reporting corporation about the classes of funded debt, the face value of issued and outstanding debentures and the amount offered for public subscription in Canada in the last 5 years.

Mandatory Fields–Q57

• Certification
• First Name
• Last Name
• Title
• E-mail address
• Telephone number (including area code)
• Extension number (if applicable)
• Fax number (including area code)

The application will not move forward if any of these fields are left blank.

Q58–consent

• Selecting "Yes" will pre-fill parts of the next return which can save time and effort when completing the next return.
• Selecting "No" will indicate that a blank return will be provided for the next reporting period.

Mandatory Fields–Q59

• First Name
• Last name
• Position or rank of officer
• Telephone number (including area code)
• E-mail address

The application will not move forward if the required information for both the first and second signatory are not specified.

Q60–time spent

This question collects information about how much time, in hours and minutes, was spent to complete the return.

Q61–comments

Please provide us with any comments you might have concerning this return.

Q62–attachments

This is your final opportunity to attach other documents to support your filing.