THIS DOCUMENT IS A COPY OF SCHEDULE 1.1(A) ESCROW AGREEMENT TO EXHIBIT
10.13 FILED ON APRIL 2, 2002 PURSUANT TO RULE 201 TEMPORARY HARDSHIP EXEMPTION.
SCHEDULE 1.1(A)
ESCROW AGREEMENT
See document attached hereto.
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THIS ESCROW AGREEMENT dated as of the 18/th/ day of March, 2002.
AMONG:
SOFINOV SOCIETE FINANCIERE D'INNOVATION INC., a corporation governed
by the laws of Quebec ("SOFINOV"), and
GESTION M&D XXXXXXXXXX INC., a corporation governed by the laws of
Canada, and
FREGICO INC., a corporation governed by the laws of Quebec, and
GESTION XXXX XXXXX INC., a corporation governed by the laws of Quebec,
and
XXXX XXXXX, of Quebec City (Quebec), and
XXXXXXXX XXXXXX, of Quebec City (Quebec), and
XXXX XXXXXX, of Quebec City (Quebec), and
XXXXXX XXXXX, of Montreal (Quebec), and
XXXXX XXXXXXXX, of Montreal (Quebec), and
XXXXXXXX XXXXXX, of Quebec City (Quebec), and
XXXXXX X. XXXXXXXXX, of St. Xxxxxxx (Quebec), and
XXXXXXXX XXXXX, of Quebec City (Quebec), and
XXXX XXXXXX, of Quebec City (Quebec), and
NICOLA XXXXXXX X'XXXXXX, of St. Lazare (Quebec), and
XXXXX XXXXX, of Quebec City (Quebec), and
XXXX XXXXXXX, of Levis (Quebec)
(each, individually, a "Vendor" and, collectively, the "Vendors")
AND:
SFBC CANADA, INC., a corporation governed by the laws of Canada,
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(the "Purchaser")
AND:
THE TRUST COMPANY OF BANK OF MONTREAL a trust company incorporated
under the laws of Canada
(the "Escrow Agent")
RECITALS:
A. Pursuant to a Share Purchase Agreement dated March 4, 2002 (the "Purchase
Agreement") between the Vendors, the Purchaser, SFBC International, Inc.
("SFBC") and Anapharm Inc., the Vendors agreed to sell to the Purchaser and
the Purchaser agreed to purchase all of the issued and outstanding shares
of Anapharm Inc.;
B. In consideration for such sale, the Vendors shall receive cash and SFBC
Shares.
THEREFORE, the Parties agree as follows:
1. DEFINITIONS
1.1 Whenever used in this Agreement, the following words and terms shall
have the meanings set out below:
"Agreement" means this agreement and all schedules attached hereto and
all amendments made hereto and thereto in writing by the Parties;
"Escrow Fund" has the meaning as set forth in Section 2;
"Escrow Release Date" means:
(a) in respect of 10% of the Fund Value at Closing Time (the "First
Release Amount"), the later of the first anniversary of the
Closing Date and the date upon which SFBC's consolidated and
audited financial statements for the period ended December 31,
2002 are publicly available;
(b) in respect of an amount equal to 20% of the Fund Value at Closing
Time (the "Second Release Amount"), the later of the second
anniversary of the Closing Date and the date upon which SFBC's
consolidated and audited financial statements for the period
ended December 31, 2003 are publicly available;
(c) in respect of an amount equal to 20% of the Fund Value at Closing
Time (the "Third Release Amount"), the later of the third
anniversary of the Closing Date and the date upon which SFBC's
consolidated and audited financial statements for the period
ended December 31, 2004 are publicly available; and
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(d) in respect of the balance of the Escrow Fund (the "Final Release
Amount"), on the fourth anniversary of the Closing Date,
provided that in the event that an Escrow Release Date falls on a date
that is not a Business Day, it shall be deemed to fall on the next
Business Day. For the purposes hereof, the date upon which SFBC's
consolidated and audited financial statements are publicly available
for a given year shall be April 30 of that year.
"Escrowed SFBC Shares" means the SFBC Shares deposited in the Escrow
Fund pursuant to Section 2;
"Fund Value" means the aggregate of the Vendors' Individual Escrow
Amounts;
"Parties" means the parties to this Agreement collectively, and
"Party" means any one of them;
"Release Amount" means the First Release Amount, Second Release
Amount, Third Release Amount and Final Release Amount, as the case may
be;
"SFBC Transfer Agent" means the Continental Stock Transfer & Trust
Co., or such other nominee as may be appointed by SFBC from time to
time to serve as transfer agent to SFBC for the Escrowed SFBC Shares.
1.2 All capitalized terms used but not otherwise defined herein shall have
the meanings ascribed thereto in the Purchase Agreement.
2. THE ESCROW FUND
2.1 Escrow Fund - At the Closing Time, each Vendor shall deposit with the
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Escrow Agent that Vendor's Individual Escrow Amount as set out in
Schedule 1. Unless Schedule 1 provides otherwise, each such deposit
shall be made in cash in immediately available funds (the "Cash
Deposit"). For those Vendors in respect of which Schedule 1 provides
that a portion of their Individual Escrow Amount shall be deposited in
the form of SFBC Shares received under the Purchase Agreement, the
number (not more or less) of SFBC Shares set opposite such Vendors'
names shall be deposited by those Vendors with the Escrow Agent. The
deposits made under this Section (whether in cash or SFBC Shares) are
herein referred to (as increased by any earnings thereon and as
reduced by any disbursements therefrom, amounts withdrawn pursuant to
the terms of this Agreement or loss of or on investments) as the
"Escrow Fund".
2.2 SFBC Shares in the Escrow Fund - Vendors depositing SFBC Shares in the
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Escrow Fund pursuant to Section 2.1 shall deliver to the Escrow Agent
a single certificate representing their entire Escrowed SFBC Shares.
Such certificate may be split into certificates representing lesser
amounts of SFBC Shares as and when this is required upon disbursement
of SFBC Shares from the Escrow Fund. All Escrowed SFBC Shares shall be
endorsed in blank for transfer by the registered owner thereof, or the
Vendors' Representatives appointed pursuant to Section 13.1 of this
Agreement, as the case may be, prior to deposit in the Escrow Fund.
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2.3 Acknowledgement of Escrow Agent - The Escrow Agent acknowledges
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the deposit of the Escrow Fund and agrees to hold the Escrow Fund
in accordance with the terms and conditions of this Agreement.
2.4 Investment of the Escrow Fund - The Cash Deposits in the Escrow
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Fund shall be invested by the Escrow Agent, at the Escrow Agent's
discretion, provided that such investments shall be either fully
negotiable or for maturities of not longer than 30 days and shall
be limited to treasury bills issued from time to time by the
Government of Canada and/or guaranteed investment certificates of
deposit with a Canadian chartered bank, and further provided that
the Escrow Agent may hold up to the entire amount of the Escrow
Fund in the form of cash on an overnight basis where it is not
reasonably possible to arrange for an investment in treasury
bills or guaranteed investment certificates of deposit prior to
the close of business on a particular day. Notwithstanding the
foregoing, Cash Deposits made by Xxxx Xxxxxx, Xxxxx Xxxxxxxx and
Xxxxxx Xxxxx (the "Individuals"), shall, at all times, be
invested by the Escrow Agent in either treasury bills issued from
time to time by the Government of Canada or negotiable guaranteed
certificates of deposit with a Canadian chartered bank, issued in
the name of the Individual for whom the Cash Deposit is held by
the Escrow Agent.
3. MISREPRESENTATIONS AND ESCROW CLAIMS
3.1 Escrow Claim for Misrepresentations, etc. - At any time prior to
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an Escrow Release Date, the Purchaser may deliver to the Escrow
Agent a certificate (an "Escrow Claim Certificate") signed by an
officer, director, legal counsel or other mandatary of the
Purchaser: (A) stating that the Company, the Purchaser or SFBC
has paid or accrued or anticipates that it will have to pay or
accrue Claims or Liabilities by reason of the breach by any or
all of the Vendors of any representation, warranty, covenant or
agreement of Vendors contained in the Purchase Agreement in
accordance with the terms and conditions of the Purchase
Agreement, and (B) specifying in reasonable detail the Vendors
that are the subject of the Claim, the individual items of claims
included in the amount so stated, the date each such item was
paid or accrued, or the basis for such anticipated Claim or
Liability, and the nature of the misrepresentation, breach of
warranty or claim to which such item is related, together with a
copy of the notices respecting such Claim or Liability given by
the Purchaser to the Vendors' Representatives under the Purchase
Agreement. At the time of delivery of any Escrow Claim
Certificate to the Escrow Agent by the Purchaser, a duplicate
copy of such Escrow Claim Certificate shall be delivered to the
Vendors' Representatives. At any time following receipt of any
such Escrow Claim Certificate, the Vendors' Representatives may
sign and deliver to the Escrow Agent and the Purchaser a
certificate confirming such Claims (a "Confirmation
Certificate"). In the event that at least two of the Vendors'
Representatives wish to dispute the Claim contained in the Escrow
Claim Certificate, such Vendors' Representatives shall deliver a
notice to the Escrow Agent and the Purchaser prior to the
expiration of the 20 day period beginning on the date of the
Escrow Claim Certificate indicating their objection thereto (an
"Objection Notice"). If the Escrow Agent and the Purchaser have
not received an Objection Notice prior to the expiration of such
20 day period, the Vendors'
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Representatives shall be deemed to have delivered a Confirmation
Certificate on the last date of such period in respect of the
applicable Escrow Claim Certificate.
3.2 Resolution of Conflicts and Arbitration
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(a) In the event that any Objection Notice is delivered in
response to any Escrow Claim Certificate, the Vendors'
Representatives and the Purchaser shall attempt in good
faith to resolve the dispute and agree upon an appropriate
amount to settle the outstanding Claim. If such an agreement
is reached, the Vendors' Representatives and the Purchaser
shall each sign a Confirmation Certificate setting out the
agreed amount of the Claim (which may be less than the
amount set out in the Escrow Claim Certificate) and promptly
deliver a copy of such Confirmation Certificate to the
Escrow Agent.
(b) If no such agreement can be reached within 30 days of the
date of the Objection Notice, either the Vendors'
Representatives or the Purchaser may demand arbitration of
the matter by written notice to the other. Upon any such
arbitration demand, the outstanding dispute shall be settled
by arbitration conducted by three arbitrators. The Vendors'
Representatives and the Purchaser shall each select one
arbitrator within 15 days of the arbitration demand notice
date, and the two arbitrators so selected shall select a
third arbitrator (and any party failing to name an
arbitrator within such 15 day period shall forfeit its right
to do so). The arbitrators shall set a limited time period
and establish procedures designed to reduce the cost and
time for discovery while allowing the Vendors'
Representatives, on behalf of the Vendors, and the Purchaser
an opportunity, adequate in the sole judgement of the
arbitrators, to discover relevant information from the
opposing parties about the subject matter of the dispute.
The arbitrators shall rule upon motions to compel or limit
discovery and shall have the authority to impose sanctions,
including attorneys fees and costs, to the same extent as a
court of competent law or equity, should the arbitrators
determine that discovery was sought without substantial
justification or that discovery was refused or objected to
without substantial justification. Unless otherwise agreed
by both the Vendors' Representatives and the Purchaser, the
arbitration proceedings shall be conducted in such a manner
so as to provide for a final decision within not more than
60 days from the date of the arbitration demand notice. The
decision of a majority of the three arbitrators as to the
validity and amount of any Claim in such arbitration award
shall be binding and conclusive upon the Parties. Such
decision shall be written and shall be supported by written
findings of fact and conclusions which shall set forth the
award, judgment, decree or order awarded by the arbitrators
(the "Arbitration Decision"). The Vendors' Representatives
and the Purchaser shall each sign a Confirmation Certificate
setting out the final amount of the Claim as determined by
such arbitration and promptly provide a copy of such
Confirmation Certificate to the Escrow Agent. If the
Vendors' Representatives and/or the Purchaser fail to sign
such Confirmation Certificate within 10 days of the
Arbitration Decision, the Arbitration Decision may be used
by the Parties as a Confirmation Certificate for the Escrow
Claim Certificate in
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question. Any Arbitration Decision shall be homologated in accordance
with Articles 946 to 946.6 of the Quebec Code of Civil Procedure.
(c) Judgment upon any award rendered by the arbitrators may be entered in
any court having jurisdiction. Any such arbitration initiated by the
Vendors' Representatives, on behalf of the Vendors, or by the
Purchaser shall be held in Montreal, Quebec and all such arbitrations
shall be held in accordance with the provisions of the Quebec Code of
Civil Procedure. The arbitrators may in their discretion determine
whether the fees and expenses of the arbitration, including without
limitation the fees of each arbitrator and the reasonable fees and
expenses of legal counsel, shall form part of their award (and thereby
be, in effect, charged to one side of the dispute).
4. ESCROW RELEASE
4.1 Payment of Claim - The Escrow Agent shall be required to pay to the
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Purchaser, the Company or SFBC (as directed by the Purchaser) the amount of
any Claim together with any interest thereon at the Rate from the Escrow
Fund within 5 days of receipt of (a) a Confirmation Certificate in respect
of such Claim or (b) an Arbitration Decision.
4.2 Release of the Remaining Escrow Fund - On each Escrow Release Date, the
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Escrow Agent shall disburse from the Escrow Fund to the Vendors'
Representatives (in trust for distribution to all of the Vendors in
accordance with their pro rata shares as set forth in Schedule 1), the
Release Amount for that particular Escrow Release Date less (i) the
Vendors' share of the Escrow Agent's fees and expenses as set forth in
Section 9.1 of this Agreement; (ii) all amounts disbursed by the Escrow
Agent in respect of Claims to the Purchaser, the Company or SFBC prior to
such Escrow Release Date (excluding amounts deducted from Release Amounts
on previous Escrow Release Dates in respect of Claims made by the
Purchaser), and (iii) the aggregate value of all Escrow Claim Certificates
received prior to such Escrow Release Date which have not been completely
resolved (a) either by payment to the Purchaser, the Company or SFBC under
this Agreement (pursuant to a Confirmation Certificate or Arbitration
Decision) or (b) by the delivery of a Confirmation Certificate or
Arbitration Decision dismissing or rejecting the Claim in question.
4.3 Form and Allocation of Escrow Release - All payments to the Purchaser, the
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Company or SFBC from the Escrow Fund shall be paid from the Escrow Fund on
behalf of the Vendors subject to the Claim in question pro rata to the
amount of each such Vendor's Individual Escrow Amount and, on behalf of
such Vendor, in the same proportion of cash to SFBC Shares as such Vendor
made its deposit in the Escrow Fund. For example, if a Vendor's Individual
Escrow Amount was deposited in the Escrow Fund 50% in cash and 50% in SFBC
Shares, then all payments from the Escrow Fund in respect of Claims against
such Vendor shall be satisfied 50% in cash and 50% in SFBC Shares. When a
Claim will be satisfied (in whole or in part) in SFBC Shares, such Claim
shall be satisfied by the remittance to the Purchaser, the Company or SFBC
(as the Purchaser directs) of the appropriate number of Escrowed SFBC
Shares. Such number of Escrowed SFBC Shares shall be determined assuming a
value of each
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Escrowed SFBC Share equal to the SFBC Share Price (without regard to any
increase or decrease in the price of SFBC Shares since the date of
Closing). Where all Vendors are subject to a Claim, all payments received
by the Purchaser, the Company or SFBC from the Escrow Agent from the Escrow
Fund shall be deemed paid on behalf of each of the Vendors pro rata to
their respective Individual Escrow Amounts and in the same form and
proportion of cash to SFBC Shares that each Vendor deposited its Individual
Escrow Amount in the Escrow Fund. All payments to the Vendors on an Escrow
Release Date from the Escrow Fund shall be made by the Escrow Agent to the
Vendors' Representatives (on behalf of all the Vendors) in the same form
and proportion of cash to SFBC Shares as such Vendor deposited its
Individual Escrow Amount in the Escrow Fund. For example, (i) a Vendor that
deposited its Individual Escrow Amount only in cash, shall receive, when
entitled to hereunder, from the Escrow Fund any payment only in cash, (ii)
a Vendor that deposited its Individual Escrow Amount 70% in cash and 30% in
SFBC Shares, shall receive, when entitled to hereunder, any payment from
the Escrow Fund, in the form of 70% cash and 30% SFBC Shares. The portion
so disbursed on a Release Date to the Vendors' Representatives in SFBC
Shares is referred to herein as the "SFBC SHARE PORTION". The SFBC Share
Portion shall be determined on the basis of an assumed and deemed value of
the SFBC Shares that is equal to the SFBC Share Price (namely US$17.51 per
SFBC Share converted at a rate of exchange of Canadian dollars into U.S.
dollars of 0.6269) and without regard to any increase or decrease in the
value of the SFBC Shares since the Closing Date.
5. ESCROW RELEASE DATE
5.1 Subject to the requirements set forth in this Agreement, the Escrow Fund
shall remain in existence immediately following the Closing Time and shall
terminate at 5:00 p.m. on the last Escrow Release Date.
5.2 If on the final scheduled Escrow Release Date there shall remain any
unresolved Claims represented by any Escrow Claim Certificates which have
been delivered where no corresponding Confirmation Certificate or
Arbitration Decision has been delivered or is deemed to have been
delivered, that Escrow Release Date shall be extended as required until the
date of delivery or deemed delivery of such Confirmation Certificate or
Arbitration Decision and any payment required thereunder to the Purchaser,
the Company or SFBC has been made; provided, however, that no new Escrow
Claim Certificate shall be delivered by the Purchaser following the final
scheduled Escrow Release Date.
6. STATUS OF ESCROW FUNDS
6.1 The Escrow Agent shall hold and safeguard the Escrow Fund as agent for and
on behalf of the Vendors in accordance with the terms of this Agreement
during the period that the Escrow Fund remains in existence, and shall hold
and dispose of the Escrowed SFBC Shares and Cash Deposits comprising the
Escrow Fund only in accordance with the terms hereof. The registered
holders of the Escrowed SFBC Shares held in the Escrow Fund shall be
treated as the owners of the Escrowed SFBC Shares for all purposes, subject
to the terms of this Agreement and the Purchase Agreement.
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Notwithstanding the previous sentence, while the Escrow Fund remains in
existence, each of the Vendors agrees that neither it nor any of its
Affiliates or associates will sell, offer to sell, pledge, hypothecate,
contract to sell, sell any option or contract to purchase or otherwise
enter into any swap or arrangement (a monetization arrangement) which has
the effect of transferring all or any portion of the economic benefits of
ownership of the Escrowed SFBC Shares.
6.2 Any Escrowed SFBC Shares or other equity securities issued or distributed
in respect of the Escrowed SFBC Shares (including in each case shares
issued upon a stock split) (collectively, "NEW SHARES") then held in the
Escrow Fund shall be added thereto and shall remain held in escrow therein
for all purposes of this Agreement until the appropriate Escrow Release
Date. All cash dividends, if any, paid on Escrowed SFBC Shares shall be
paid on all Escrowed SFBC Shares held in the Escrow Fund and shall remain
held in escrow therein in accordance with this Agreement until the last
Escrow Release Date.
6.3 At any time, and from time to time, from the first Escrow Release Date,
each Vendor, provided it shall have given the Purchaser a prior 30 day
written notice to this effect, shall have the option to substitute cash for
Escrowed SFBC Shares then held by the Escrow Agent on behalf of such Vendor
in the Escrow Fund. Such cash for Escrowed SFBC Share substitution shall be
effected by the Escrow Agent on the basis of an assumed value of each
Escrowed SFBC Share equal to the SFBC Share Price only upon receipt by the
Escrow Agent of a certified cheque or bank draft in the amount of the cash
required to effect the substitution. Any cash deposited under this Section
shall form part of the Escrow Fund and of the Hypothecated Property (as
defined hereinafter) and be subject to all of the terms and conditions of
this Agreement. Notwithstanding anything to the contrary herein, the cash
for Escrowed SFBC Share substitution contemplated above shall be permitted
only in respect of minimum tranches of $5,000.
6.4 Each registered holder of Escrowed SFBC Shares held in the Escrow Fund
shall have all voting and other contractual rights and obligations with
respect to such Escrowed SFBC Shares (and any New Shares having voting
rights) for so long as such Escrowed SFBC Shares or other voting securities
are held in the Escrow Fund, provided, however, that no such action shall
be taken which would impair the effectiveness of the Escrow Fund or of any
hypothec granted to the Purchaser under Section 7 or the value of the
Escrowed SFBC Shares or which would be inconsistent with or violate the
provisions of this Agreement or the Purchase Agreement. Upon the occurrence
of an Event of Default (as defined hereinafter) with respect to a hypothec
granted by a Grantor to the Purchaser under Section 7, all voting rights
attaching to the Escrowed SFBC Shares or other shares forming part of the
Hypothecated Property (as defined hereinafter) shall be immediately
exercised by the Purchaser or its nominee, and all dividends, distributions
and other money payments and dividends in specie or in respect of the
Hypothecated Property shall be paid to and retained by the Purchaser.
7. HYPOTHEC
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7.1 Hypothec - As continuing collateral security for the performance of all of
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the obligations of each Vendor (other than Sofinov) in favour of the
Purchaser under Section 10 of the Purchase Agreement, subject to the
procedures set forth in this Agreement (all such obligations hereinabove
referred to in this Section 7.1 being herein collectively referred to as
the "OBLIGATIONS"), each Vendor other than Sofinov (a "GRANTOR"), hereby
hypothecates and charges in favour of the Purchaser, with effect as and
from the date of this Agreement, for a principal sum consisting of 125% of
each such Grantor's respective Individual Escrow Amount, with interest
thereon at the rate of twenty-five percent (25%) per annum, all of its
right, title and interest, present and future, in and to its Escrowed SFBC
Shares and the Cash Deposits (including those made in substitution of
Escrowed SFBC Shares under Section 6.3 above) made by such Grantor into the
Escrow Fund (such Escrowed SFBC Shares and Cash Deposits being herein
referred to as the "Assets"), together with all present and future:
7.1.1 receivables, sums of money and other claims arising from or
related to deposits of all or any portion of the Cash
Deposits into any savings or other accounts maintained with
any bank or other financial institution together with all
interest earned thereon;
7.1.2 certificates of deposit, bonds, debentures, notes, bills of
exchange, titles of indebtedness purchased with the whole or
any portion of the Cash Deposits and held by the Escrow
Agent together with all income therefrom, interest and
dividends thereon, and all accretions, substitutions,
renewals, additions or replacements thereto;
7.1.3 rights attached to the Escrowed SFBC Shares and all fruits
and revenues of the Assets, including the capital thereof,
income therefrom, interest and dividends thereon, accretions
thereto and any other proceeds thereof, including proceeds
of redemption;
7.1.4 properties, shares, rights, instruments, options or any
other instrument or title issued or received in
substitution, renewal, addition or replacement of any of the
Escrowed SFBC Shares or issued or received on the purchase,
redemption, conversion, cancellation or transformation of
any of the Escrowed SFBC Shares or received by dividend or
otherwise;
7.1.5 proceeds of any sale, assignment or other disposition of the
Escrowed SFBC Shares, any claim resulting from such a sale,
assignment or other disposition, as well as any property
acquired in replacement thereof (it being understood that
this Section shall not be interpreted as permitting Vendors
to dispose of the property hypothecated herein in
contravention of the provisions of this Agreement or the
Purchase Agreement); and
7.1.6 title documents, records, receipts, invoices and accounts
evidencing the property hypothecated hereunder or relating
hereto
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(the Assets and the other property described above are
herein collectively called the "HYPOTHECATED PROPERTY").
7.2 Escrow Agent to hold the Hypothecated Property on behalf of the Purchaser -
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The Purchaser, the Escrow Agent and each Grantor recognize that, pursuant
to this Agreement, all original shares, certificates, instruments and other
documents evidencing or representing the Escrowed SFBC Shares were
delivered to the Escrow Agent along with the Cash Deposit. The Purchaser,
the Escrow Agent and each Grantor acknowledge and agree that, as and from
the date hereof, the Escrow Agent, shall, in addition to holding the Assets
for all purposes set forth in this Agreement with respect to the Escrow
Fund, take delivery and hold the remainder of the Hypothecated Property for
the benefit of the Purchaser as security for the obligations secured by the
hypothecs created hereunder. Each Grantor further agrees to deliver to the
Escrow Agent, original shares, certificates, instruments or other documents
evidencing or representing all other Hypothecated Property within 5 days
after such Grantor's receipt thereof.
7.3 Grantor to Advise the Purchaser - Each Grantor shall inform the Purchaser
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on a timely basis of any event or circumstance of the nature referred to in
Section 7.1 and shall execute and deliver all such transfers, deeds,
documents and other assurances as may in the reasonable opinion of the
Purchaser be necessary or desirable to subject the Escrowed SFBC Shares,
securities or other proceeds referred to herein to the security constituted
hereby.
7.4 Representations and warranties of Grantors - Each Grantor hereby represents
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and warrants to and in favour of the Purchaser that:
7.4.1 it is the absolute owner of Hypothecated Property by good and
valid title, free and clear of all Encumbrances and that the
hypothecs herein granted are first ranking hypothecs on the
Hypothecated Property;
7.4.2 it has not ceded, assigned, transferred or set over its rights,
interest and benefits in the Hypothecated Property to any
person nor has it performed any act or executed any other
instrument which might prevent the Purchaser from exercising
its rights under this Agreement or which would limit the
Purchaser in any such rights.
7.5 Encumbrances -Each Grantor shall not create or suffer to exist any
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hypothec, charge, pledge, priority, prior claim or other Encumbrance on the
Hypothecated Property or any part thereof, or any other right whether or
not published, capable of defeating or ranking prior to the rights
conferred by this Agreement including, without limitation, those set forth
in this Section 7.
7.6 Registration and Consent - Each Grantor hereby consents to the registration
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of the hypothec granted pursuant to this Section 7 on the Register of
Personal and Movable Real Rights (the "REGISTER") and authorizes the
Purchaser and its representatives, agents and legal counsel to register all
of the necessary forms, as well as any other
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required document which may be required in order to register the hypothec
in the Register, at the Purchaser's own expense.
7.7 Default and Enforcement
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7.7.1 EFFECTS - Each of the following events shall constitute an
event of default (each hereinafter called "EVENT OF DEFAULT")
with respect to the hypothecs granted under this Section 7:
7.7.1.1 if a Grantor gives a notice of intention to make a
proposal to or makes a proposal to its creditors or
makes an assignment for the benefit of its creditors,
or becomes insolvent or bankrupt or if any action is
commenced or notice given with a view to rendering or
declaring a Grantor insolvent or bankrupt; or
7.7.1.2 if any action is taken or notice given by or against a
Grantor with a view to the winding up, liquidation,
reorganization or relief or protection from creditors
of a Grantor including under the Bankruptcy and
Insolvency Act (Canada) or the Companies' Creditors
Arrangement Act (Canada); or
7.7.1.3 if any creditor of a Grantor commences any action or
gives any notice with a view to exercising any rights
or remedies on or with respect to the Hypothecated
Property, including by way of seizure, prior notice,
notice of crystallization, taking possession or
otherwise, or if a sequestrator is appointed; or
7.7.1.4 the failure of a Grantor to comply with any of its
respective obligations or undertakings under Section
10 of the Purchase Agreement, subject to the
procedures set forth in this Agreement.
7.7.2 Upon the occurrence of an Event of Default, the security hereby
constituted shall become enforceable against the defaulting
Grantor and the Purchaser may exercise, at its discretion,
without restriction or other prior notice except those required
by law, all rights and recourses to which they are entitled in
virtue of the present Agreement and by law. In addition, the
Escrow Agent shall immediately thereafter deliver to the
Purchaser all original shares, certificates, instruments and
other documents evidencing or representing the Escrowed SFBC
Shares of such Grantor.
7.8 Further Assurances - In the event that the security created under this
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Section 7 shall have become enforceable and the Purchaser shall have
determined or become bound to enforce the same pursuant to Section 7.7.2 of
this Agreement, each Grantor will, from time to time, execute and do all
such assurances and things as the Purchaser may reasonably require for
facilitating the realization of the Hypothecated Property and for
exercising all the powers, authorities and discretions hereby conferred
upon the Purchaser, or conferred upon it by law and for confirming to any
purchaser of the
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Hypothecated Property or any part thereof, the title to the property so
sold to the extent of the Grantor's interest therein, and such Grantor will
give all notices and directions which the Purchaser may reasonably consider
expedient.
7.9 Release of Hypothecs - The hypothecs created under this Section 7 shall
--------------------
remain in force throughout the existence of the Escrow Fund.
Notwithstanding the foregoing, the Purchaser covenants that SFBC Shares for
which cash is substituted under Section 6.3 hereof shall be released from
the applicable hypothec created under this Section 7. Furthermore,
notwithstanding anything herein to the contrary, the Purchaser further
covenants that Escrowed SFBC Shares and Cash Deposits that are released
from the Escrow Fund pursuant to Section 4 hereof shall also be released
from the applicable hypothec granted pursuant to this Section 7.
8. ESCROW AGENT'S DUTIES
8.1 The Escrow Agent shall be obligated only for the performance of such duties
as are specifically set forth in this Agreement, and as set forth in any
additional written escrow instructions which the Escrow Agent may receive
after the date of this Agreement which are signed by the Vendors'
Representatives and the Purchaser, and no implied duties or obligations
shall be read into this Agreement against the Escrow Agent. For greater
certainty, the Escrow Agent shall have no liability or responsibility
arising under any other agreement, including any agreement referred to in
this Agreement, to which the Escrow Agent is not a party. The Escrow Agent
may act and rely and shall be protected in acting and relying or refraining
from acting on any instrument, instruction, notice or other document
reasonably believed to be genuine and to have been signed or presented by
the proper Party or Parties, not only as to its due execution and the
validity and effectiveness of its provisions, but also as to the truth and
accuracy of any information therein contained, which it in good faith
believes to be genuine. The Escrow Agent shall not be liable for any act
done or omitted hereunder as Escrow Agent while acting in good faith and in
the exercise of reasonable judgment, and any act done or omitted pursuant
to the advice of counsel shall be conclusive evidence of such good faith.
8.2 The Escrow Agent is hereby expressly authorized to disregard any and all
warnings of judicial proceedings or similar actions given by any of the
Parties or by any other person, excepting only orders or process of courts
of law, and is hereby expressly authorized to comply with and obey orders,
judgments or decrees of any court. In case the Escrow Agent obeys or
complies with any such order, judgment or decree of any court, the Escrow
Agent shall not be liable to any of the Parties or to any other person by
reason of such compliance, notwithstanding any such order, judgment or
decree being subsequently reversed, modified, annulled, set aside, vacated
or found to have been entered without jurisdiction.
8.3 The Escrow Agent shall not be liable in any respect on account of the
identity, authority or rights of the Parties executing or delivering or
purporting to execute or deliver this Agreement or any documents or papers
deposited or called for hereunder.
-14-
8.4 The Escrow Agent shall not be liable for the expiration of any rights under
any statute of limitations with respect to this Agreement or any documents
deposited with the Escrow Agent.
8.5 In performing any duties under this Agreement, the Escrow Agent shall not
be liable to any Party for damages or expenses, except for gross negligence
or willful misconduct on the part of the Escrow Agent. The Escrow Agent
shall not incur any such liability for (A) any act or failure to act made
or omitted in good faith, or (B) any action taken or omitted in reliance
upon any instrument, instruction, notice or other document, including any
written statement of affidavit provided for in this Agreement that the
Escrow Agent shall in good faith believe to be genuine, nor will the Escrow
Agent be liable or responsible for forgeries, fraud, impersonations, or
determining the scope of any representative authority. In addition, the
Escrow Agent may retain and consult with legal counsel in connection with
the Escrow Agent's duties under this Agreement and shall be fully protected
in any act taken, suffered, or permitted by him/her in good faith in
accordance with the advice of counsel. The Purchaser shall pay or reimburse
the Escrow Agent for any reasonable fees, expenses or disbursements of such
counsel. The Escrow Agent is not responsible for determining and verifying
the authority of any person acting or purporting to act on behalf of any
party to this Agreement.
8.6 If any controversy arises between the Parties, or with any other person,
concerning the subject matter of the Purchase Agreement or this Agreement,
its terms or conditions, the Escrow Agent will not be required to determine
the controversy or to take any action regarding it. The Escrow Agent may
hold the Escrow Fund and may wait for settlement of any such controversy by
final appropriate legal proceedings or other means as, in the Escrow
Agent's discretion, the Escrow Agent may be required, despite what may be
set forth elsewhere in this Agreement. In such event, the Escrow Agent will
not be liable for damages. Furthermore, the Escrow Agent may at its option,
at the expense of the Purchaser and the Vendors, file an action of
interpleader requiring the parties involved in the controversy to answer
and litigate any claims and rights among themselves. The Escrow Agent is
authorized to deposit with the clerk of the court the Cash Deposit and all
documents and certificates representing Escrowed SFBC Shares held in
escrow. Upon initiating such action, the Escrow Agent shall be fully
released and discharged of and from all obligations and liability imposed
by the terms of this Agreement, including the duty to hold the Hypothecated
Property for the benefit of the Purchaser pursuant to Section 7.2.
8.7 The Parties and their respective successors and assigns agree jointly and
severally to indemnify and hold the Escrow Agent harmless against any and
all claims, damages, liabilities and expenses, including reasonable costs
of investigation, counsel fees, and disbursements that may be imposed on
the Escrow Agent or incurred by the Escrow Agent in connection with the
performance of its duties under this Agreement, including but not limited
to any litigation arising from this Agreement or involving its subject
matter, such indemnity to be satisfied by the Purchaser and the Vendors.
This right of indemnification shall survive the termination of this
Agreement and the resignation or removal of the Escrow Agent. The costs and
expenses of enforcing this right of indemnification shall also be paid by
the Purchaser and the Vendors.
-15-
8.8 The Escrow Agent may be removed from time to time by the Purchaser or the
Vendors' Representatives upon not less than 30 days prior written notice
(the "REMOVAL DATE"). The Escrow Agent may resign at any time upon giving
at least 30 days written notice to the Purchaser and the Vendors (the
"RESIGNATION DATE"); provided, however, that no such resignation or removal
shall become effective until the appointment of a successor escrow agent
which shall be accomplished as follows: the Vendors' Representatives and
the Purchaser shall use their best efforts to mutually agree on a successor
escrow agent within 30 days after receiving such notice. If the Vendors'
Representatives and the Purchaser fail to agree upon a successor escrow
agent within such time, the Purchaser shall have the right to appoint a
successor escrow agent authorized to do business in the Province of Quebec,
Canada. Failing appointment of a successor escrow agent within 30 days of
the Removal Date or the Resignation Date, the Escrow Agent shall apply to
the Quebec Superior Court for the appointment of a successor escrow agent
at the Purchaser and the Vendors' expense. The successor escrow agent shall
execute and deliver an instrument accepting such appointment and it shall,
without further acts, be vested with all the estates, properties, rights,
powers, and duties of the predecessor escrow agent as if originally named
as escrow agent, including the duty to hold the Hypothecated Property for
the benefit of the Purchaser pursuant to Section 7.2 of this Agreement.
Upon such appointment of a successor escrow agent, the Escrow Agent shall
be discharged from any further duties and liability under this Agreement.
Any successor escrow agent appointed under the terms hereof shall be a
trust company authorized to do business as such in the Province of Quebec.
9. ESCROW AGENT FEES
9.1 The Purchaser and the Vendors hereby agree to pay the Escrow Agent on an
annual basis as set forth below its usual remuneration for its services
hereunder and will reimburse the Escrow Agent for any and all expenses and
disbursements, including legal fees, expenses and disbursements incurred in
the discharge of its duties under this Agreement. All Escrow Agent Fees and
expenses shall be paid or reimbursed as follows: Purchaser (50%) and the
Vendors (50%). All Escrow Agent fees and expenses, as described in Schedule
2 hereof, shall be payable by the Purchaser and the Vendors on the Escrow
Release Dates, and, in the case of the Vendors, shall be paid out of the
Release Amount for that particular Escrow Release Date, as set forth in
Section 4.2 of this Agreement. In the event that a Release Amount on any
Escrow Release Date is insufficient to pay the Vendors' share of the Escrow
Agent fees and expenses payable on such Escrow Release Date, the Escrow
Agent shall submit an invoice for such fees and expenses to the Vendors.
10. TERMINATION AND AMENDMENT
10.1 This Agreement shall not be revoked, rescinded or modified as to any of its
terms and conditions except by consent in writing assented to by the Escrow
Agent and signed by all other Parties.
-16-
10.2 This Agreement shall terminate upon the release by the Escrow Agent from
escrow of all of the Escrowed SFBC Shares and cash from the Escrow Fund in
accordance with the terms hereof.
10.3 This Agreement may be amended with or without the approval of the Escrow
Agent for the purpose of evidencing the succession to the Escrow Agent of
another escrow agent and the transfer to and assumption by any such
successor of the rights, privileges and obligations of the Escrow Agent
hereunder.
11. NOTICE
11.1 Notices - All notices and other communications required or permitted
-------
hereunder shall be in writing, shall be effective when given, and shall in
any event be deemed to be given upon receipt or, if earlier, (a) upon
delivery, if delivered by hand, (b) 5 Business Days after the Business Day
of deposit with a nationally recognized courier for overnight delivery,
freight prepaid, (c) one Business Day after the Business Day of facsimile
transmission, if delivered by facsimile transmission with copy by first
class mail, postage prepaid, or (d) 5 Business Days after the Business Day
of mailing by first class mail, postage prepaid; and shall be addressed to
the address set forth below (or at such other address as a Party may
designate by 15 days advance written notice to the other Party pursuant to
the provisions above):
1. if to the Purchaser, to:
SFBC Canada, Inc.
c/o SFBC International, Inc.
00000 Xxxxxxxx Xxxxxxxxx
Xxxxx, Xxxxxxx 00000
Attention: CEO
---------
Fax: (000) 000-0000
with a copy to:
Osler, Xxxxxx & Harcourt LLP
000 Xxxx-Xxxxxxxx Xxxxxxxxx Xxxx
Xxxxx 000
Xxxxxxxx, Xxxxxx
X0X 0X0
Attention: Xxxxxx Xxxxxx
---------
Fax: (000) 000-0000
2. in the case of the Vendors, to each of the Vendors'
Representatives as follows:
-00-
Xxxx XxXxx
0000 Xxxx-Xxxxxxxx Xxxxxxxxx Xxxx
Xxxxxx-Xxx, Xxxxxx
X0X 0X0
Fax: (000) 000-0000
and
Xxxxxxx Xxxxxxxxxx
0000 Xxxxxx Xx-Xxxxx
Xxx. 000
Xxxxxxx, Xxxxxx
X0X 0X0
Fax: (000) 000-0000
and
Sofinov Societe Financiere d'Innovation Inc.
0000 XxXxxx Xxxxxxx
00/xx/ Xxxxx
Xxxxxxxx, Xxxxxx
X0X 0X0
Attention: President
---------
Fax: (000) 000-0000
3. If to the Escrow Agent, to:
The Trust Company of Bank of Montreal
000 Xxxx-Xxxxxxxx Xxxxxxxxx Xxxx
Xxxxx 0000
Xxxxxxxx, Xxxxxx
X0X 0X0
Attention: Xxxxxxxx Xxxx
---------
Fax: (000) 000-0000
12. ESCROW AGENT
12.1 In order to permit the Escrow Agent to carry out its obligations hereunder
the other Parties hereby specifically authorize and direct the Escrow Agent
to make the stipulated
-18-
payments or to take the stipulated actions in accordance with the
provisions of this Agreement.
12.2 The Escrow Agent shall maintain accurate books, records and accounts of
the transactions effected or controlled by the Escrow Agent hereunder
(including, for each particular Vendor) and the receipt, investment,
reinvestment and disbursement of the Escrow Fund, and shall provide to the
Purchaser and the Vendors' Representatives records and statements thereof
periodically upon request.
12.3 In the exercise and discharge of it rights and duties hereunder, the
Escrow Agent shall act honestly and in good faith with a view to the best
interests of the persons having an interest in the Escrow Fund and shall
exercise that degree of care, diligence and skill that a reasonably
prudent escrow agent would exercise in comparable circumstances. The
Escrow Agent shall not be relieved from liability for its own negligent
action, negligent failure to act or fraud. The Escrow Agent shall incur no
liability for any diminution in the value of the Escrow Fund.
12.4 The Escrow Agent hereby accepts the covenants, trusts and obligations in
this Agreement declared and provided for and agrees to perform the same
upon the terms and conditions hereinbefore set forth and to hold and
exercise the rights, privileges and benefits conferred upon it hereby in
trust for the benefit of the persons having an interest in the Escrow
Fund.
12.5 The Escrow Agent represents that at the time of the execution and delivery
hereof no material conflict of interest exists in the Escrow Agent's role
as an escrow agent hereunder (including as holder of the Hypothecated
Property for the benefit of the Purchaser) and agrees that in the event of
a material conflict of interest arising hereafter it shall, within 30 days
after ascertaining that it has such a material conflict of interest,
either eliminate such conflict or resign as Escrow Agent hereunder. In the
event of such a conflict of interest, the Escrow Agent may seek directions
from (and determine not to act pending the receipt of such directions
from) the Quebec Superior Court and shall incur no liability whatsoever in
such circumstances for such inaction.
12.6 The Escrow Agent may in its personal or any other capacity invest in, lend
on, deal in and hold securities of any of the other Parties, and generally
may contract with the other Parties and any of their affiliates without
being liable to account for any profit or gain realized thereby.
13. GENERAL
13.1 Vendors' Representatives
------------------------
Without limiting the generality of the Purchase Agreement, the Vendors
hereby appoint Xx. Xxxx XxXxx, Xx. Xxxxxxx Xxxxxxxxxx and Sofinov
(collectively, the "VENDORS' REPRESENTATIVES") as their representatives
and mandataries hereunder and expressly agree that (i) all the Vendors
shall be bound by any action taken or document signed and delivered by all
of the Vendors' Representatives (or by any two of them in certain
circumstances as provided in Section 3.1 of this Agreement), in such
capacity and on
-19-
behalf of all the Vendors, including any notice, consent or approval
required or permitted to be given, in connection with this Agreement, and
(ii) the Purchaser and the Escrow Agent shall be entitled to rely on any
action taken or document signed and delivered by all of the Vendors'
Representatives (or by any two of them in certain circumstances as
provided in Section 3.1 of this Agreement), in such capacity and on behalf
of all the Vendors.
The Vendors may, at any time, replace any or all of the Vendors'
Representatives, or reduce or increase their number, as the case may be,
by giving to the Purchaser or SFBC, to the Escrow Agent and to the
Vendors' Agent, a written notice of such change (indicating the name and
address of any new Vendors' Representative) signed by Vendors who held a
majority of the voting Purchased Shares immediately prior to the Closing
Date.
13.2 Governing Law and Attornment
----------------------------
(a) This Agreement was negotiated in the Province of Quebec and executed
and delivered by the Parties in the Province of Quebec, which
province the Parties agree has a substantial relationship to the
Parties and to the underlying transaction embodied hereby, and in
all respects, including, without limiting the generality of the
foregoing, matters of construction, validity and performance, this
Agreement and the obligations arising hereunder shall be governed
by, and construed in accordance with, the laws of the Province of
Quebec applicable to contracts made and performed in such province
and any applicable law of Canada (without regard to principles of
conflict laws). The Parties each hereby unconditionally and
irrevocably waive any claim to assert that the law of any other
jurisdiction governs this Agreement.
(b) For the purpose of all legal proceedings, this Agreement will be
deemed to have been performed in the Province of Quebec and the
courts of the Province of Quebec will have jurisdiction to entertain
any action arising under this Agreement. The Parties each hereby
attorn to the jurisdiction of the courts of the Province of Quebec
located in the City of Montreal.
13.3 Agreement Binding - This Agreement will enure to the benefit of and be
-----------------
binding upon each of the Parties and their successors and permitted
assigns. This Agreement may not be assigned by any Party without the prior
consent in writing of all other Parties, not to be unreasonably withheld
or delayed.
13.4 Severability - If any clause or part thereof in this Agreement shall be
------------
illegal, it shall be considered separate and severable from this Agreement
and the remaining provisions shall remain in full force and effect and
shall be binding upon the Parties as though the said clause or part
thereof had never been included, providing that this Agreement as thus
modified remains operable.
13.5 Counterparts - This Agreement and any amendment, supplement, restatement
------------
or termination of any provision of this Agreement may be executed and
delivered in any
-20-
number of counterparts, each of which when executed and delivered is an
original but all of which taken together constitute one and the same
instrument.
13.6 No act, omission, delay, acquiescence or course of conduct on the part of
any of the Parties, other than a specific written instrument, shall
constitute a waiver of or consent to any breach or default by the other
Party or Parties, as the case may be.
13.7 Each of the Parties shall do or cause to be done all such acts and things
and shall execute or cause to be executed all such documents, agreements
and other instruments as may reasonably be necessary or desirable for the
purpose of carrying out the provisions and intent of this Agreement.
13.8 The Parties confirm that it is their wish that this Agreement, as well as
any other documents relating to this Agreement, including notices,
schedules and authorizations, have been and shall be drawn up in the
English language only. Les signataires confirment leur volonte que la
presente convention, de meme que tous les documents s'y rattachant, y
compris tout avis, annexe et autorisation, soient rediges en anglais
seulement.
-21-
IN WITNESS WHEREOF the Parties have executed this Agreement as of the date first
written above.
SFBC CANADA, INC.
By: /s/ Xxxxx Xxxxx
------------------------------------
Xxxxx Xxxxx
President and Secretary
THE TRUST COMPANY OF BANK OF MONTREAL
By: /s/ Xxxxxxxx Xxxx
------------------------------------
Xxxxxxxx Xxxx
Director, Trust Services
/s/ Xxxxx Xxxxxxx
------------------------------------
By: Xxxxx Xxxxxxx
Manager, Trust
SOFINOV SOCIETE FINANCIERE
D'INNOVATION INC.
By: /s/ Xxxxx Xxxxxxxx
------------------------------------
Xxxxx Xxxxxxxx
By: /s/ Xxxxxx Xxxxxx
------------------------------------
Xxxxxx Xxxxxx
GESTION M&D XXXXXXXXXX INC.
By: /s/ Xxxxxxx Xxxxxxxxxx
------------------------------------
Xxxxxxx Xxxxxxxxxx
President
-22-
FREGICO INC.
By: /s/
------------------------------------
Xxxxxx Xxxxxx
President
GESTION XXXX XXXXX INC.
By:/s/
------------------------------------
Xxxx XxXxx
President
/s/
------------------------------------
XXXX XXXXX
/s/
------------------------------------
XXXXXXXX XXXXXX
/s/
------------------------------------
XXXX XXXXXX
/s/
------------------------------------
-23-
XXXXXX XXXXX
/s/
------------------------------------
XXXXX XXXXXXXX
/s/
------------------------------------
XXXXXXXX XXXXXX
/s/
------------------------------------
XXXXXX X. XXXXXXXXX
/s/
-----------------------------------
XXXXXXXX XXXXX
/s/
------------------------------------
XXXX XXXXXX
-24-
/s/
---------------------------------------
NICOLA XXXXXXX X'XXXXXX
/s/
---------------------------------------
XXXXX XXXXX
/s/
---------------------------------------
XXXX XXXXXXX
SCHEDULE 1
----------
# of SFBC Individual Escrow
Vendors' Names Cash Deposit Share Portion Shares Share Certificate Amount
Sofinov Societe Financiere $1,303,408.22 $ - - $ 1,303,408.22
d'Innovation Inc.
--------------------------------------------------------------------------------------------------------------------------------
Gestion M&D Xxxxxxxxxx Inc. 668,389.99 - - 668,389.99
--------------------------------------------------------------------------------------------------------------------------------
Fregico Inc. 668,389.99 - - 668,389.99
--------------------------------------------------------------------------------------------------------------------------------
Gestion Xxxx Xxxxx Inc. - 417,581.43 14,951 SFC 403 417,581.43
--------------------------------------------------------------------------------------------------------------------------------
Xxxx Xxxxx - 360,576.30 12,910 SFC 405 360,576.30
--------------------------------------------------------------------------------------------------------------------------------
[*] - [*] [*] [*] [*]
--------------------------------------------------------------------------------------------------------------------------------
Xxxx Xxxxxx 572,905.70/1/ - - 572,905.70
--------------------------------------------------------------------------------------------------------------------------------
Xxxxxx Xxxxx 20,672.35/2/ - - 20,672.35
--------------------------------------------------------------------------------------------------------------------------------
Xxxxx Xxxxxxxx 20,672.35/3/ - - 20,672.35
--------------------------------------------------------------------------------------------------------------------------------
[*] - [*] [*] [*] [*]
--------------------------------------------------------------------------------------------------------------------------------
[*] - [*] [*] [*] [*]
--------------------------------------------------------------------------------------------------------------------------------
[*] - [*] [*] [*] [*]
--------------------------------------------------------------------------------------------------------------------------------
[*] - [*] [*] [*] [*]
--------------------------------------------------------------------------------------------------------------------------------
[*] - [*] [*] [*] [*]
--------------------------------------------------------------------------------------------------------------------------------
[*] - [*] [*] [*] [*]
--------------------------------------------------------------------------------------------------------------------------------
[*] - [*] [*] [*] [*]
--------------------------------------------------------------------------------------------------------------------------------
$3,254,438.60 $1,445,740.59 51,763 $ 4,700,179.19
==================================================================================================
[*] Confidential portions omitted and filed separately with the Commission.
_______________________
1 Cash Deposit utilized to purchase Guaranteed Investment Certificate of Bank
of Montreal bearing number 0000-0000-000 in the amount of $572,905.70 to be
held by Escrow Agent pursuant to Section 7.1.2.
2 Cash Deposit utilized to purchase Guaranteed Investment Certificate of Bank
of Montreal bearing number 0000-0000-000 in the amount of $20,672.35 to be
held by Escrow Agent pursuant to Section 7.1.2.
SCHEDULE 2
----------
The Escrow Agent fees and expenses which shall be paid on the Escrow Release
Dates to the Escrow Agent for its services shall be as follows:
VENDORS' AGENT
For its services performed in the capacity of agent of the Vendors, the Escrow
Agent shall be entitled to a set up fee of 7 basis points plus applicable taxes
payable at the time the Escrow Agreement is signed or shortly after. The set up
fee shall be based on the value of the disbursements at inception and subject to
a minimum fee of $30,000. All Vendors' Agent fees and expenses shall be paid or
reimbursed as follows: Purchaser (50%) and the Vendors (50%).
ESCROW AGENT
For its services performed in the capacity of Escrow Agent:
Annual Fee
----------
For the first 2 years, the Escrow Agent shall be entitled to an annual
compensation of 70 basis points plus applicable taxes, payable on the
anniversary date of the Escrow Agreement. The annual compensation will be based
on the market value of the accounts and subject to an aggregate minimum annual
fee of $32,000. The charges will be prorated as specified in the Escrow
Agreement.
For the following years, the aggregate minimum annual fee will be $15,000.00,
plus applicable taxes. The payable date and calculation method will be the same
as for the first 2 years.
Special Services
----------------
The Escrow Agent shall be entitled to additional compensation at the hourly rate
of $175.00 plus applicable taxes should it be necessary to render services for
the administration of the Escrow Agreement that are beyond the scope of those
services specifically designated in the Escrow Agreement.
Reimbursement of expenses
-------------------------
The Escrow Agent is to be entitled to reimbursement for all reasonable out-of-
pocket expenses incurred in the administration of the Escrow Agreement.
________________________________________________________________________________
3 Cash Deposit utilized to purchase Guaranteed Investment Certificate of Bank
of Montreal bearing number 0000-0000-000 in the amount of $20,672.35 to be
held by Escrow Agent pursuant to Section 7.1.2.
THIS DOCUMENT IS A COPY OF SCHEDULE 3.2 PURCHASE PRICE AND
ESCROW ALLOCATION TO EXHIBIT 10.13 FILED ON APRIL 2, 2002 PURSUANT
TO RULE 201 TEMPORARY HARDSHIP EXEMPTION.
SCHEDULE 3.2
PURCHASE PRICE AND ESCROW ALLOCATION
See document attached hereto.
Schedule 3.2
--------------------------------------------------
Escrow Allocation
------------------------------------------------------------------------------------------------------------------------------------
Vendors' names Total Cash Portion Share Portion # of shares Total Escrow
Purchase Price (2-year restriction)
------------------------------------------------------------------------------------------------------------------------------------
Sofinov Societe Financiere d'Innovation inc. $ 13,084,886.76 $ 1,303,408.22 $ - - $1,303,408.22
------------------------------------------------------------------------------------------------------------------------------------
Gestion M&D Xxxxxxxxxx inc.: 6,709,952.55 668,389.99 - - 668,389.99
------------------------------------------------------------------------------------------------------------------------------------
Fregico inc.: 6,709,952.55 668,389.99 - - 668,389.99
------------------------------------------------------------------------------------------------------------------------------------
Gestion Xxxx Xxxxx inc.: 4,192,090.78 - 417,581.43 14,951.00 417,581.43
------------------------------------------------------------------------------------------------------------------------------------
Xxxx Xxxxx: 3,619,731.84 - 360,576.30 12,910.00 360,576.30
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
Xxxx Xxxxxx: 5,751,387.89 572,905.70 - - 572,905.70
------------------------------------------------------------------------------------------------------------------------------------
Xxxxx Xxxxxxxx 207,529.24 20,672.35 - - 20,672.35
------------------------------------------------------------------------------------------------------------------------------------
Xxxxxx Xxxxx 207,529.24 20,672.35 - - 20,672.35
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
$ 40,483,060.85 $ 3,254,438.60 $ 778,157.73 27,861.00 $4,032,596.33
=======================================================================================
[*] Confidential portions omitted and filed separately with the Commission.
THIS DOCUMENT IS A COPY OF SCHEDULE 3.7
ALLOCATION OF PURCHASE PRICE TO EXHIBIT 10.13 FILED ON APRIL 2, 2002 PURSUANT
TO RULE 201 TEMPORARY HARDSHIP EXEMPTION.
SCHEDULE 3.7
ALLOCATION OF PURCHASE PRICE
See document attached hereto.
Schedule 3.7
------------------------------------------------------------------------
Individual Base Amount
------------------------------------------------------------------------------------------------------------------------------------
Shareholding
Vendors' names in the Company % Total Share Portion # of shares Cash Portion
(2-year restriction)
------------------------------------------------------------------------------------------------------------------------------------
Sofinov Societe Financiere
d'Innovation inc. 1,365,050 32.3219% $12,202,119.51 $ - - $12,202,119.51
------------------------------------------------------------------------------------------------------------------------------------
Gestion M&D Xxxxxxxxxx inc.: 700,000 16.5747% 6,257,267.98 - - 6,257,267.98
------------------------------------------------------------------------------------------------------------------------------------
Fregico inc.: 700,000 16.5747% 6,257,267.98 - - 6,257,267.98
------------------------------------------------------------------------------------------------------------------------------------
Gestion Xxxx Xxxxx inc.: 437,330 10.3552% 3,909,272.86 1,172,780.70 41,990.00 2,736,492.16
------------------------------------------------------------------------------------------------------------------------------------
Xxxx Xxxxx: 377,620 8.9413% 3,375,527.91 1,012,658.01 36,257.00 2,362,869.90
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
Xxxx Xxxxxx: 600,000 14.2069% 5,363,372.55 - - 5,363,372.55
------------------------------------------------------------------------------------------------------------------------------------
Xxxxx Xxxxxxxx 21,650 0.5126% 193,528.36 - - 193,528.36
------------------------------------------------------------------------------------------------------------------------------------
Xxxxxx Xxxxx 21,650 0.5126% 193,528.36 - - 193,528.36
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
4,223,300 100.0000% $37,751,885.51 $ 2,185,438.71 78,247.00 $35,566,446.80
===================================================================================================
------------------------------------------------------------------
Base Share Allocation
------------------------------------------------------------------------------------------------------------------------------------
Option Total Purchase
Vendors' names Receipts Total Share Portion # of shares Cash Portion Price
(1 year restriction)
------------------------------------------------------------------------------------------------------------------------------------
Sofinov Societe Financiere
d'Innovation inc. $ 328,125.45 $ 554,641.80 $ 554,641.80 $13,084,886.76
------------------------------------------------------------------------------------------------------------------------------------
Gestion M&D Xxxxxxxxxx inc.: 168,263.30 284,421.27 284,421.27 6,709,952.55
------------------------------------------------------------------------------------------------------------------------------------
Fregico inc.: 168,263.30 284,421.27 284,421.27 6,709,952.55
------------------------------------------------------------------------------------------------------------------------------------
Gestion Xxxx Xxxxx inc.: 105,123.70 177,694.22 177,690.66 6,362.00 3.56 4,192,090.78
------------------------------------------------------------------------------------------------------------------------------------
Xxxx Xxxxx: 90,770.84 153,433.09 153,419.49 5,493.00 13.60 3,619,731.84
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
Xxxx Xxxxxx: 144,225.67 243,789.67 243,789.67 5,751,387.89
------------------------------------------------------------------------------------------------------------------------------------
Xxxxx Xxxxxxxx 5,204.14 8,796.74 8,796.74 207,529.24
------------------------------------------------------------------------------------------------------------------------------------
Xxxxxx Xxxxx 5,204.14 8,796.74 8,796.74 207,529.24
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
$ 1,015,180.54 $ 1,715,994.80 $ 331,110.15 11,855.00 $ 1,384,884.65 $40,483,060.85
====================================================================================================
[*] Confidential portions omitted and filed separately with the Commission.
This document is a portion of Schedule 4.12 Financial Statements to Exhibit
10.13 refiled to replace pages which were previously of poor quality and in
part, illegible.
ANAPHARM INC
STATEMENTS OF EARNINGS ACTUAL ACTUAL
-----------------------------------------------------------------------------------------------
January 31, 2002 MAY 2001 JUNE JULY AUGUST SEPTEMBER OCTOBER
------------------------------- -----------------------------------------------------------------------------------------------
Revenues
Bioanalytical $ 1,860,299 $ 1,520,593 $ 1,283,562 $ 1,675,763 $ 993,793 $ 1,190,772
Clinical 1,254,534 1,436,240 1,218,074 1,385,648 1,310,329 1,572,115
Scientific affairs 92,856 142,693 94,738 99,278 121,230 87,755
--------------------------------------------------------------------------------------------
TOTAL 3,207,689 3,099,526 2,596,375 3,160,689 2,425,351 2,850,642
--------------------------------------------------------------------------------------------
Direct prod. costs - Bioanalytical
Expenses 425,257 501,632 427,132 436,417 317,167 412,895
Tax credits -154,800 -188,500 -122,400 -122,500 -115,000 -121,900
General prod. expenses - Bioanalytical 155,264 174,986 168,328 171,685 138,677 120,573
Prod. costs - Scientific affairs 120,617 161,939 121,827 119,362 130,694 126,252
Prod. general expenses - Scient. affairs 22,592 21,830 7,836 15,969 66,799 30,103
Direct prod. costs - clinical
Expenses 690,764 981,895 787,089 784,671 699,501 946,247
Recruitement and screening 241,563 309,511 221,689 290,023 202,595 229,285
Clinical research project - reclassified -10,314 -44,532 -5,765 -1,562 -194 -5,659
Tax credits -364,300 -491,100 -295,300 -335,500 -275,600 -315,700
General prod. expenses - clinical 113,116 114,196 117,083 171,077 138,455 145,134
COST OF SERVICES RENDERED 1,239,759 1,541,857 1,427,519 1,529,642 1,303,093 1,567,230
--------------------------------------------------------------------------------------------
GROSS MARGIN 1,967,931 1,557,669 1,168,855 1,631,047 1,122,258 1,283,412
--------------------------------------------------------------------------------------------
61% 50% 45% 52% 46% 45%
Selling expenses 111,401 114,782 133,415 30,245 119,891 188,130
Quality insurance 73,792 101,806 73,584 82,865 84,390 83,986
Human ressources 19,728 67,894 101,147 36,940 38,896 41,476
Information technology 55,913 90,148 88,608 71,613 71,842 73,587
Administrative expenses 362,729 328,618 320,655 399,731 385,504 367,194
Development of assay methods
Expenses 234,780 296,806 253,918 181,129 247,294 331,814
Tax credits -79,500 -103,500 -67,400 -85,900 -73,300 -87,000
Clinical research project 10,314 44,532 5,765 1,562 194 5,659
-------------------------
DRAFT
-------------------------
ACTUAL ACTUAL BUDGET
-----------------------------------------------------------------------------------------------
NOVEMBER DECEMBER 2001 January 2002 TOTAL AS JANUARY 31, 2002 TOTAL AS JANUARY 31, 2002
-----------------------------------------------------------------------------------------------
Revenues
Bioanalytical $ 1,862,111 $ 1,270,345 $ 1,609,975 $13,267,213 48% 12,069,574 44%
Clinical 1,877,390 1,868,952 1,419,126 13,342,407 48% 14,434,714 53%
Scientific affairs 140,218 77,443 147,869 1,004,081 4% 850,543 3%
-----------------------------------------------------------------------------------------------
TOTAL 3,879,719 3,216,740 3,176,970 27,613,701 100% 27,354,831 100%
-----------------------------------------------------------------------------------------------
Direct prod. costs - Bioanalytical
Expenses 487,823 379,910 400,133 3,788,365 13.7% 3,813,049 13.9%
Tax credits -46,200 -90,300 -128,300 -1,089,900 -3.9% -1,251,492 -4.6%
General prod. expenses - Bioanalytical 154,992 123,801 175,260 1,383,567 5.0% 1,558,481 5.7%
Prod. costs - Scientific affairs 170,571 100,849 187,507 1,239,619 4.5% 897,508 3.3%
Prod. general expenses - Scient. affairs 26,963 32,731 26,561 251,385 0.9% 420,938 1.5%
Direct prod. costs - clinical
Expenses 1,083,596 1,092,897 703,633 7,770,292 28.1% 7,006,225 25.6%
Recruitement and screening 300,222 162,826 309,244 2,266,957 8.2% 2,476,237 9.1%
Clinical research project - reclassified -18,081 -17,829 -50,479 -154,415 -0.6% -61,825 -0.2%
Tax credits -261,600 -232,100 -275,700 -2,846,900 -10.3% -3,198,599 -11.7%
General prod. expenses - clinical 142,507 130,773 163,772 1,236,111 4.5% 1,313,686 4.8%
COST OF SERVICES RENDERED 2,040,792 1,683,558 1,511,630 13,845,081 50.1% 12,974,206 47.4%
-----------------------------------------------------------------------------------------------
GROSS MARGIN 1,838,927 1,533,182 1,665,340 13,768,620 49.9% 14,380,625 52.6%
-----------------------------------------------------------------------------------------------
47% 48% 52%
Selling expenses 166,648 119,776 139,069 1,123,358 4.1% 1,254,528 4.6%
Quality insurance 114,069 84,343 107,288 806,124 2.9% 822,092 3.0%
Human ressources 28,382 37,279 41,959 413,701 1.5% 331,338 1.2%
Information technology 98,239 81,847 85,691 717,487 2.6% 1,031,078 3.8%
Administrative expenses 451,898 372,491 398,724 3,387,544 12.3% 3,186,255 11.6%
Development of assay methods
Expenses 338,327 242,760 310,130 2,436,956 8.8% 2,808,713 10.3%
Tax credits -70,600 -91,000 -75,400 -733,600 -2.7% -708,025 -2.6%
Clinical research project 18,081 17,829 50,479 154,415 0.6% 61,825 0.2%
ANAPHARM INC
ACTUAL
STATEMENTS OF EARNINGS --------------------------------------------------------------------------------------------
January 31, 2002 MAY 2001 JUNE JULY AUGUST SEPTEMBER OCTOBER
---------------------------------------------------------------------------------------------------------------------------------
Financial charges 61,096 44,729 42,867 47,990 41,850 39,565
Other revenues and expenses 60,638 -797 -301 -20,444 -63,680 -45,575
--------------------------------------------------------------------------------------------
Total expenses 910,890 985,016 952,258 745,731 852,880 998,837
--------------------------------------------------------------------------------------------
Earnings after bonuses 1,057,040 572,653 216,597 885,316 269,378 284,576
33% 18% 8% 28% 11% 10%
Income taxes (deferred and current) -412,246 -223,335 -84,473 -345,273 -105,058 -110,984
NET EARNINGS $ 644,795 $ 349,318 $ 132,124 $ 540,043 $ 164,321 $ 173,591
============================================================================================
SALARIES $ 952,349 $ 1,366,342 $1,003,867 $ 1,002,111 $ 995,188 $1,087,391
============================================================================================
30% 44% 39% 32% 41% 38%
============================================================================================
Depreciation and amortization $ 234,594 $ 242,557 $ 242,581 $ 282,176 $ 258,778 $ 273,121
============================================================================================
STATEMENTS OF EARNINGS ACTUAL ACTUAL ACTUAL BUDGET
January 31, 2002 NOVEMBER DECEMBER 2001 January 2002 TOTAL AS JANUARY 31, 2002 TOTAL AS JANUARY 31, 2002
------------------------------------------------------------------------------------------------------------------------------------
Financial charges 51,925 34,381 41,416 405,819 1.5% 486,552 1.8%
Other revenues and expenses -56,859 -20,326 -82,661 -230,005 -0.8% -79,764 -0.3%
------------------------- ----------- -------------------------------------
Total expenses 1,140,111 879,381 1,016,696 8,481,800 30.7% 9,194,592 33.6%
------------------------- ----------- -------------------------------------
Earnings after bonuses 698,816 653,801 648,644 5,286,820 19.1% 5,186,033 19.0%
Income taxes (deferred and current) 18% 20% 20%
-272,538 -254,982 -252,971 2,061,860 7.5% 2,022,553 7.3%
NET EARNINGS
$ 426,278 $ 398,819 $ 395,673 $ 3,224,960 11.7% $ 3,163,480 11.6%
========================= =========== ============== ===============
SALARIES $ 1,449,843 $ 977,953 $ 1,175,148 $ 10,010,193 $ 11,840,937
========================= =========== ============== ===============
37% 30% 37% 36% 43%
========================= =========================== ===============
Depreciation and amortization $ 268,809 $ 232,437 $ 293,966 $ 2,329,019 $ 2,419,956
ANAPHARM INC
STATEMENTS OF EARNINGS ACTUAL ACTUAL
----------------------------------------------------------------------------------------
January 31, 2002 MAY 2001 JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER
--------------------------------------- ----------------------------------------------------------------------------------------
Revenues
Bioanalytical $ 1,860,299 $ 1,520,593 $1,283,562 $ 1,675,763 $ 993,793 $ 1,190,772 $ 1,862,111
Clinical 1,254,534 1,436,240 1,218,074 1,385,648 1,310,329 1,572,115 1,877,390
Scientific affairs 92,856 142,693 94,738 99,278 121,230 87,755 140,218
----------------------------------------------------------------------------------------
TOTAL 3,207,689 3,099,526 2,596,375 3,160,689 2,425,351 2,850,642 3,879,719
----------------------------------------------------------------------------------------
Direct prod. costs - Bioanalytical 425,257 501,632 427,132 436,417 317,167 412,895 487,823
General prod. expenses - Bioanalytical 155,264 174,986 168,328 171,685 138,677 120,573 154,992
Prod. costs - Scientific affairs 120,617 161,939 121,827 119,362 130,694 126,252 170,571
Prod. general expenses - Scient. affairs 22,592 21,830 7,836 15,969 66,799 30,103 26,963
Direct prod. costs - clinical 932,326 1,291,406 1,008,777 1,074,694 902,096 1,175,532 1,383,818
General prod. expenses - clinical 113,116 114,196 117,083 171,077 138,455 145,134 142,507
Clinical research project -10,314 -44,532 -5,765 -1,562 -194 -5,659 -18,081
----------------------------------------------------------------------------------------
COST OF SERVICES RENDERED 1,758,859 2,221,457 1,845,219 1,987,642 1,693,693 2,004,830 2,348,592
----------------------------------------------------------------------------------------
GROSS MARGIN 1,448,831 878,069 751,155 1,173,047 731,658 845,812 1,531,127
----------------------------------------------------------------------------------------
45% 28% 29% 37% 30% 30% 39%
Selling expenses 111,401 114,782 133,415 30,245 119,891 188,130 166,648
Quality insurance 73,792 101,806 73,584 82,865 84,390 83,986 114,069
Human ressources 19,728 67,894 101,147 36,940 38,896 41,476 28,382
Information technology 55,913 90,148 88,608 71,613 71,842 73,587 98,239
Administrative expenses 362,729 328,618 320,655 399,731 385,504 367,194 451,898
Financial charges 61,096 44,729 42,867 47,990 41,850 39,565 51,925
Other revenues and charges 60,638 -797 -301 -20,444 -63,680 -45,575 -56,859
----------------------------------------------------------------------------------------
745,297 747,179 759,976 648,940 678,692 748,364 854,303
23% 24% 29% 21% 28% 26% 22%
Development of assay methods 245,094 341,338 259,683 182,691 247,488 337,473 356,408
8% 11% 10% 6% 10% 12% 9%
----------------------------------------------------------------------------------------
Total expenses 990,390 1,088,516 1,019,658 831,631 926,180 1,085,837 1,210,711
----------------------------------------------------------------------------------------
EARNINGS BEFORE TAX CREDITS 458,440 (210,447) (268,503) 341,416 (194,522) (240,024) 320,416
----------------------------------------------------------------------------------------
14.3% -6.8% -10.3% 10.8% -8.0% -8.4% 8.3%
TAX CREDITS
Bioanalytical 154,800 188,500 122,400 122,500 115,000 121,900 46,200
Clinical 364,300 491,100 295,300 335,500 275,600 315,700 261,600
ANAPHARM INC
-------------------------
DRAFT
------------------------- -------------------------
STATEMENTS OF EARNINGS ACTUAL ACTUAL BUDGET
January 31, 2002 DECEMBER 2001 January 2002 TOTAL AS JANUARY 31, 2002 TOTAL AS JANUARY 31, 2002
--------------------------------------- ---------------------------- ------------------------- -------------------------
Revenues
Bioanalytical $ 1,270,345 $1,609,975 $ 13,267,213 48% 12,069,574 44%
Clinical 1,868,952 1,419,126 13,342,407 48% 14,434,714 53%
Scientific affairs 77,443 147,869 1,004,081 4% 850,543 3%
---------------------------- ------------------------- -------------------------
TOTAL 3,216,740 3,176,970 27,613,701 100% 27,354,831 100%
---------------------------- ------------------------- -------------------------
Direct prod. costs - Bioanalytical 379,910 400,133 3,788,365 13.7% 3,813,049 13.9%
General prod. expenses - Bioanalytical 123,801 175,260 1,383,567 5.0% 1,558,481 5.7%
Prod. costs - Scientific affairs 100,849 187,507 1,239,619 4.5% 897,508 3.3%
Prod. general expenses - Scient. affairs 32,731 26,561 251,385 0.9% 420,938 1.5%
Direct prod. costs - clinical 1,255,724 1,012,877 10,037,249 36.3% 9,482,461 34.7%
General prod. expenses - clinical 130,773 163,772 1,236,111 4.5% 1,313,686 4.8%
Clinical research project -17,829 -50,479 -154,415 -0.6% -61,825 -0.2%
---------------------------- ------------------------- -------------------------
COST OF SERVICES RENDERED 2,005,958 1,915,630 17,781,881 64.4% 17,424,297 63.7%
---------------------------- ------------------------- -------------------------
GROSS MARGIN 1,210,782 1,261,340 9,831,820 35.6% 9,930,534 36.3%
---------------------------- ------------------------- -------------------------
38% 40%
Selling expenses 119,776 139,069 1,123,358 4.1% 1,254,528 4.6%
Quality insurance 84,343 107,288 806,124 2.9% 822,092 3.0%
Human ressources 37,279 41,959 413,701 1.5% 331,338 1.2%
Information technology 81,847 85,691 717,487 2.6% 1,031,078 3.8%
Administrative expenses 372,491 398,724 3,387,544 12.3% 3,186,255 11.6%
Financial charges 34,381 41,416 405,819 1.5% 486,552 1.8%
Other revenues and charges -20,326 -82,661 -230,005 -0.8% -79,764 -0.3%
---------------------------- ------------------------- -------------------------
709,792 731,487 6,624,029 24.0% 7,032,079 25.7%
22% 23%
Development of assay methods 260,589 360,609 2,591,371 9.4% 2,870,539 10.5%
8% 11%
---------------------------- ------------------------- -------------------------
Total expenses 970,381 1,092,096 9,215,400 33.4% 9,902,617 36.2%
---------------------------- ------------------------- -------------------------
EARNINGS BEFORE TAX CREDITS 240,401 169,244 616,420 2.2% 27,916 0.1%
---------------------------- ------------------------- -------------------------
7.5% 5.3%
TAX CREDITS
Bioanalytical 90,300 128,300 1,089,900 3.9% 1,251,492 4.6%
Clinical 232,100 275,700 2,846,900 10.3% 3,198,599 11.7%
ANAPHARM INC
STATEMENTS OF EARNINGS ACTUAL ACTUAL
------------------------------------------------------------------------------
January 31, 2002 MAY 2001 JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER
------------------------------------------------- -----------------------------------------------------------------------------
Development of assay methods 79,500 103,500 67,400 85,900 73,300 87,000 70,600
-----------------------------------------------------------------------------
598,600 783,100 485,100 543,900 463,900 524,600 378,400
-----------------------------------------------------------------------------
EARNING BEFORE INCOME TAXES $ 1,057,040 $ 572,653 $ 216,597 $ 885,316 $269,378 $ 284,576 $ 698,816
-----------------------------------------------------------------------------
GROSS MARGIN BEFORE TAX CREDITS
-------------------------------
BIOANALYTICAL Revenues 1,860,299 1,520,593 1,283,562 1,675,763 993,793 1,190,772 1,862,111
Cost of services rendered 580,521 676,619 595,460 608,102 455,844 533,469 642,814
-----------------------------------------------------------------------------
Gross Margin 1,279,778 843,975 688,102 1,067,661 537,949 657,304 1,219,297
-----------------------------------------------------------------------------
69% 56% 54% 64% 54% 55% 65%
CLINICAL Revenues 1,254,534 1,436,240 1,218,074 1,385,648 1,310,329 1,572,115 1,877,390
Cost of services rendered 1,035,128 1,361,070 1,120,095 1,244,209 1,040,357 1,315,007 1,508,244
-----------------------------------------------------------------------------
Gross Margin 219,406 75,170 97,979 141,439 269,972 257,108 369,146
-----------------------------------------------------------------------------
17% 5% 8% 10% 21% 16% 20%
ACTUAL
---------------------------
DECEMBER 2001 January 2002
---------------------------
Development of assay methods 91,000 75,400
---------------------------
413,400 479,400
---------------------------
EARNING BEFORE INCOME TAXES $ 653,801 $ 648,644
---------------------------
GROSS MARGIN BEFORE TAX CREDITS
-------------------------------
BIOANALYTICAL Revenues 1,270,345 1,609,975
Cost of services rendered 503,712 575,393
--------------------------
Gross Margin 766,633 1,034,582
--------------------------
60% 64%
CLINICAL Revenues 1,868,952 1,419,126
Cost of services rendered 1,368,667 1,126,169
--------------------------
Gross Margin 500,285 292,957
--------------------------
27% 21%
-------------------------
DRAFT
------------------------- -------------------------
ACTUAL BUDGET
TOTAL AS JANUARY 31, 2002 TOTAL AS JANUARY 31, 2002
------------------------- -------------------------
733,600 2.7% 708,025 2.6%
------------------------- -------------------------
4,670,400 16.9% 5,158,117 18.9%
------------------------- -------------------------
$ 5,286,820 19.1% $ 5,186,033 19.0%
------------------------- -------------------------
13,267,213 100% 12,069,574 100%
5,171,932 39% 5,371,530 45%
------------------------- -------------------------
8,095,281 61% 6,698,044 55%
------------------------- -------------------------
61% 55%
13,342,407 100% 14,434,714 100%
11,118,945 83% 10,796,147 75%
------------------------ -------------------------
2,223,462 17% 3,638,567 25%
------------------------ -------------------------
17% 25%
THIS DOCUMENT IS A COPY OF SCHEDULE 4.19 MATERIAL SUPPLIERS AND
CUSTOMERS TO EXHIBIT 10.13 FILED ON APRIL 2, 2002 PURSUANT TO RULE
201 TEMPORARY HARDSHIP EXEMPTION.
SCHEDULE 4.19
MATERIAL SUPPLIERS AND CUSTOMERS
ANAPHARM INC ---------------------------
------------------------
February 2001 4.19
SALES ROLLING 12 MONTHS
to January 2002 ---------------------------
CUSTOMERS
---------------------------
------------------------
------------------------
Sum of VENTES
------------------------
Content Client
------------------------ ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
------------------------ ------------------------
Autres pays Total [*]
------------------------ ------------------------
Canada [*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
------------------------ ------------------------
Canada Total [*]
------------------------ ------------------------
Europe [*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
------------------------ ------------------------
Europe Total [*]
----------------------------------------------------------------------------
USA [*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
------------------------------------------------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
-------------- ------------------------
[*] [*]
------------------------ ------------------------
USA Total [*]
------------------------ ------------------------------------------------
Grand Total [*]
------------------------ ------------------------------------------------
[*] [*]
------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
SUPPLIER 4.19
ANAPHARM INC.
Suppliers with purchase volume greather than 30 000 $
For the period of February 1 2001 to January 31 2002
Supplier Amount Currency
---------- ------------
[*] [*] US
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] US
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] US
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] Confidential portions omitted and filed separately with the Commission.
SUPPLIER 4.19
ANAPHARM INC.
Suppliers with purchase volume greather than 30 000 $
For the period of February 1 2001 to January 31 2002
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] US
[*] [*] CDN
[*] [*] CDN
[*] [*] US
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] US
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] US
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] [*] CDN
[*] Confidential portions omitted and filed separately with the Commission.
SCHEDULE 4.19
MAJORS SUPPLIERS AND CUSTOMERS
=============================================================================================================
SUPPLIERS CUSTOMERS
=============================================================================================================
Agilent Technologies
-----------------------------------------------------------------------
Applied Biosystems inc. See document attached hereto
-----------------------------------------------------------------------
Applied Clinical Trials
-----------------------------------------------------------------------
Xxxx Canada
-----------------------------------------------------------------------
Bon-Air
-----------------------------------------------------------------------
Xxxxxxxxxx
-----------------------------------------------------------------------
Canneberra Packard
-----------------------------------------------------------------------
Xxxxxx Neon
-----------------------------------------------------------------------
Clic Net
-----------------------------------------------------------------------
Communications Voir - Advertisement (July 5, 2001 to July 11, 2002)
-----------------------------------------------------------------------
Empro
-----------------------------------------------------------------------
Genex Communications inc. (XXXX XX)
-----------------------------------------------------------------------
Impact Campus
-----------------------------------------------------------------------
Integrated Research, Inc.-
-----------------------------------------------------------------------
Journal de Montreal - Advertisement (May 17, 2001 to May 17, 2002)
-----------------------------------------------------------------------
Journal de Quebec - Advertisement (January 1, 2001 to January 1, 2002)
-----------------------------------------------------------------------
Xxxxxx
-----------------------------------------------------------------------
Xxxxxxxx Multimedia inc.
-----------------------------------------------------------------------
Metro
-----------------------------------------------------------------------
Quebec Pare-Flammes
-----------------------------------------------------------------------
Quebec Telecommunications
-----------------------------------------------------------------------
PDI
-----------------------------------------------------------------------
Xxxxxx Xxxxx
-----------------------------------------------------------------------
Probelle
-----------------------------------------------------------------------
Protectron
-----------------------------------------------------------------------
R&D Directions
-----------------------------------------------------------------------
Tempco
-----------------------------------------------------------------------
University Laval
-----------------------------------------------------------------------
Vulcain
-----------------------------------------------------------------------
Varian
-----------------------------------------------------------------------
VWR
=============================================================================================================
------------------------------------------------------------------------------
PROJECT TRACKING
------------------------------------------------------------------------------
ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
1 [*] 99041 A/S [*] [*]
------
5 [*] [*]
------
6 [*] [*]
------
7 [*] [*]
------
8 [*] [*]
------
9 [*] [*]
------
314 [*] 00207 Gr5 C/A/S [*] [*]
------
317 [*] [*]
------
318 [*] [*]
------
319 [*] [*]
------
320 [*] [*]
------
321 [*] 00238 C/S [*] [*]
------
329 [*] [*]
------
330 [*] [*]
------
331 [*] [*]
------
332 [*] [*]
------
333 [*] 00282 A [*] [*]
------
337 [*] [*]
------
338 [*] [*]
------
339 [*] [*]
------
340 [*] [*]
------
341 [*] [*]
------
342 [*] [*]
------
343 [*] [*]
------
344 [*] [*]
------
345 [*] [*]
------
346 [*] [*]
------
347 [*] [*]
------
348 [*] [*]
------
349 [*] [*]
------
350 [*] [*]
------
351 [*] 00297 C/A/S [*] [*]
------
355 [*] [*]
------
356 [*] [*]
------
357 [*] [*]
------
361 [*] [*]
------------------------------------------------------------------------------
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ID Sponsor Study # Type Start Finish
--------------------------------------------------------------------------------
362 [*] [*]
-----
363 [*] [*]
-----
364 [*] [*]
-----
365 [*] [*]
-----
366 [*] [*]
-----
367 [*] [*]
-----
368 [*] 00298 C/A/S [*] [*]
-----
376 [*] [*]
-----
377 [*] [*]
-----
381 [*] [*]
-----
382 [*] [*]
-----
383 [*] [*]
-----
384 [*] 00299 C/A/S [*] [*]
-----
392 [*] [*]
-----
393 [*] [*]
-----
397 [*] [*]
-----
398 [*] [*]
-----
399 [*] 00309 S [*] [*]
-----
400 [*] [*]
-----
401 [*] [*]
-----
402 [*] [*]
-----
403 [*] [*]
-----
404 [*] [*]
-----
405 [*] [*]
-----
406 [*] 00340 C/A/S [*] [*]
-----
414 [*] [*]
-----
415 [*] [*]
-----
419 [*] [*]
-----
420 [*] [*]
-----
421 [*] 01108 A/S [*] [*]
-----
422 [*] [*]
-----
423 [*] 01113 Gr1 C/A/S [*] [*]
-----
441 [*] [*]
-----
442 [*] [*]
-----
443 [*] [*]
-----
447 [*] [*]
--------------------------------------------------------------------------------
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------------------------------------------------------------------------------
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ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
448 [*] [*]
------
449 [*] 01113 Gr2 C/A/ [*] [*]
------
450 [*] [*]
------
451 [*] [*]
------
452 [*] [*]
------
453 [*] [*]
------
454 [*] 01113 Gr3 C/A/ [*] [*]
------
455 [*] [*]
------
456 [*] [*]
------
457 [*] [*]
------
458 [*] [*]
------
459 [*] 01113 Gr4 C/A/ [*] [*]
------
460 [*] [*]
------
461 [*] [*]
------
462 [*] [*]
------
463 [*] [*]
------
464 [*] [*]
------
465 [*] [*]
------
466 [*] [*]
------
2159 [*] 01126 A [*] [*]
------
2162 [*] [*]
------
2164 [*] [*]
------
2165 [*] [*]
------
467 [*] 01136 C/A/S [*] [*]
------
475 [*] [*]
------
476 [*] [*]
------
480 [*] [*]
------
481 [*] [*]
------
482 [*] [*]
------
483 [*] [*]
------
484 [*] [*]
------
485 [*] 01153 C/A/S [*] [*]
------
493 [*] [*]
------
494 [*] [*]
------
498 [*] [*]
------
499 [*] [*]
------------------------------------------------------------------------------
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------------------------------------------------------------------------------
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ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
500 [*] [*]
------
2166 [*] 01180 A/S [*] [*]
------
2170 [*] [*]
------
2171 [*] [*]
------
2172 [*] [*]
------
2173 [*] [*]
------
2174 [*] 01181 A/S [*] [*]
------
2178 [*] [*]
------
2179 [*] [*]
------
2180 [*] [*]
------
2181 [*] 01182 A [*] [*]
------
2182 [*] [*]
------
2183 [*] [*]
------
2184 [*] [*]
------
2188 [*] [*]
------
2189 [*] [*]
------
501 [*] 01183 C/A/S [*] [*]
------
509 [*] [*]
------
510 [*] [*]
------
514 [*] [*]
------
515 [*] [*]
------
516 [*] 01191 C/A/S [*] [*]
------
524 [*] [*]
------
525 [*] [*]
------
526 [*] [*]
------
530 [*] [*]
------
531 [*] [*]
------
532 [*] [*]
------
533 [*] 01192 C/A/S [*] [*]
------
541 [*] [*]
------
542 [*] [*]
------
546 [*] [*]
------
547 [*] [*]
------
548 [*] [*]
------
549 [*] [*]
------
550 [*] 01193 C/A/S [*] [*]
------------------------------------------------------------------------------
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------------------------------------------------------------------------------
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ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
558 [*] [*]
------
559 [*] [*]
------
563 [*] 01196 C/A/S [*] [*]
------
567 [*] [*]
------
568 [*] [*]
------
572 [*] [*]
------
573 [*] [*]
------
574 [*] [*]
------
575 [*] [*]
------
576 [*] 01196 MINI C/A/S [*] [*]
------
577 [*] [*]
------
578 [*] 01201 C/A/S [*] [*]
------
586 [*] [*]
------
587 [*] [*]
------
591 [*] [*]
------
592 [*] [*]
------
593 [*] [*]
------
594 [*] 01206 C/A/S [*] [*]
------
598 [*] [*]
------
599 [*] [*]
------
600 [*] [*]
------
601 [*] [*]
------
605 [*] [*]
------
606 [*] [*]
------
607 [*] [*]
------
608 [*] [*]
------
609 [*] 01230 C/A/S [*] [*]
------
617 [*] [*]
------
618 [*] [*]
------
622 [*] [*]
------
623 [*] [*]
------
624 [*] [*]
------
625 [*] 01237 C/A/S [*] [*]
------
633 [*] [*]
------
634 [*] [*]
------
635 [*] [*]
------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 5
------------------------------------------------------------------------------
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------------------------------------------------------------------------------
PROJECT TRACKING
------------------------------------------------------------------------------
ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
636 [*] [*]
------
640 [*] [*]
------
641 [*] [*]
------
642 [*] 01238 C/A/S [*] [*]
------
650 [*] [*]
------
651 [*] [*]
------
655 [*] [*]
------
656 [*] [*]
------
2190 [*] 01240 A [*] [*]
------
2194 [*] [*]
------
2195 [*] [*]
------
2196 [*] 01241 A [*] [*]
------
2200 [*] [*]
------
2201 [*] [*]
------
2202 [*] 01242 A [*] [*]
------
2206 [*] [*]
------
2207 [*] [*]
------
657 [*] 01243 Gr1 C/A/S [*] [*]
------
661 [*] [*]
------
665 [*] [*]
------
669 [*] [*]
------
670 [*] [*]
------
671 [*] 01243 Gr2 C/A/S [*] [*]
------
672 [*] [*]
------
673 [*] [*]
------
674 [*] [*]
------
675 [*] [*]
------
676 [*] 01255 S [*] [*]
------
677 [*] [*]
------
678 [*] [*]
------
679 [*] 01256 A [*] [*]
------
680
------
684
------
2208 [*] 01261 A [*] [*]
------
2209
------
2213
------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 6
------------------------------------------------------------------------------
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------------------------------------------------------------------------------
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ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
2214
------
685 [*] 01267 C/A/S [*] [*]
------
693 [*] [*]
------
694 [*] [*]
------
698 [*] [*]
------
699 [*] [*]
------
700 [*] 01271 C/A/S [*] [*]
------
708 [*] [*]
------
709 [*] [*]
------
713 [*] [*]
------
714 [*] [*]
------
715 [*] [*]
------
716 [*] [*]
------
717 [*] 01272 C/A/S [*] [*]
------
725 [*] [*]
------
726 [*] [*]
------
730 [*] [*]
------
731 [*] [*]
------
732 [*] [*]
------
733 [*] [*]
------
734 [*] 01273 C/A/S [*] [*]
------
742 [*] [*]
------
743 [*] [*]
------
747 [*] [*]
------
748 [*] [*]
------
749 [*] [*]
------
750 [*] [*]
------
751 [*] 01275 C/A/S [*] [*]
------
759 [*] [*]
------
760 [*] [*]
------
764 [*] [*]
------
765 [*] [*]
------
766 [*] [*]
------
767 [*] 01276 C/A/S [*] [*]
------
775 [*] [*]
------
776 [*] [*]
------
------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 7
------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
--------------------------------------------------------------------------------
PROJECT TRACKING
--------------------------------------------------------------------------------
ID Sponsor Study # Type Start Finish
--------------------------------------------------------------------------------
780 [*] [*]
------
781 [*] [*]
------
782 [*] [*]
------
783 [*] [*]
------
784 [*] 01277 C/A/S [*] [*]
------
792 [*] [*]
------
793 [*] [*]
------
797 [*] 01283 Gr1 C/A/S [*] [*]
------
805 [*] [*]
------
806 [*] [*]
------
810 [*] 01283 Gr2 [*] [*]
------
811 [*] [*]
------
812 [*] [*]
------
813 [*] 01285 C/A/S [*] [*]
------
821 [*] [*]
------
822 [*] [*]
------
826 [*] [*]
------
827 [*] [*]
------
828 [*] 01286 C/A/S [*] [*]
------
836 [*] [*]
------
837 [*] [*]
------
841 [*] [*]
------
842 [*] [*]
------
843 [*] 01287 C/A/S [*] [*]
------
851 [*] [*]
------
852 [*] [*]
------
856 [*] [*]
------
857 [*] [*]
------
858 [*] 01289 gr1 C/A/S [*] [*]
------
866 [*] [*]
------
867 [*] [*]
------
871 [*] 01289 gr2 C/A/S [*] [*]
------
872 [*] [*]
------
873 [*] [*]
------
874 [*] [*]
------
875 [*] [*]
--------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 8
--------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
------------------------------------------------------------------------------
PROJECT TRACKING
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ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
2215 01290 A [*] [*]
------
2216 [*] [*]
------
2217 [*] [*]
------
876 [*] 1291 gr1 C [*] [*]
------
877 [*] [*]
------
878 [*] [*]
------
879 [*] [*]
------
880 [*] [*]
------
881 [*] [*]
------
882 [*] [*]
------
883 [*] [*]
------
884 [*] 01291 gr2 C [*] [*]
------
885 [*] [*]
------
886 [*] [*]
------
887 [*] [*]
------
888 [*] [*]
------
889 [*] [*]
------
890 [*] [*]
------
891 [*] [*]
------
892 [*] 01291 gr3 C [*] [*]
------
893 [*] [*]
------
894 [*] [*]
------
895 [*] [*]
------
896 [*] [*]
------
897 [*] [*]
------
898 [*] [*]
------
899 [*] [*]
------
900 [*] 01291 gr4 C [*] [*]
------
901 [*] [*]
------
902 [*] [*]
------
903 [*] [*]
------
904 [*] [*]
------
905 [*] [*]
------
906 [*] [*]
------
907 [*] [*]
------
908 [*] 01292 [*] [*]
------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 9
------------------------------------------------------------------------------
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------------------------------------------------------------------------------
PROJECT TRACKING
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ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
913 [*] [*]
------
914 [*] [*]
------
915 [*] [*]
------
916 [*] 01293 [*] [*]
------
921 [*] [*]
------
922 [*] [*]
------
923 [*] [*]
------
924 [*] 01294 C/A/S [*] [*]
------
932 [*] [*]
------
933 [*] [*]
------
940 [*] [*]
------
941 [*] [*]
------
942 [*] [*]
------
943 [*] [*]
------
944 [*] [*]
------
945 [*] 01295 [*] [*]
------
953 [*] [*]
------
954 [*] [*]
------
961 [*] [*]
------
962 [*] [*]
------
963 [*] [*]
------
964 [*] [*]
------
965 [*] 01296 C/A/S [*] [*]
------
973 [*] [*]
------
974 [*] [*]
------
978 [*] [*]
------
979 [*] [*]
------
980 [*] [*]
------
981 [*] [*]
------
982 [*] 01297 A [*] [*]
------
983 [*] [*]
------
984 [*] [*]
------
985 [*] 01298 A [*] [*]
------
986 [*] [*]
------
990 [*] [*]
------
991 [*] [*]
------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 10
------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
------------------------------------------------------------------------------
PROJECT TRACKING
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ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
992 Sedma Inc 01299 C/A/S [*] [*]
------
1000 [*] [*]
------
1001 [*] [*]
------
1005 [*] [*]
------
1006 [*] [*]
------
1007 [*] [*]
------
1008 [*] 01300 [*] [*]
------
1011 [*] [*]
------
1012 [*] [*]
------
1013 [*] [*]
------
1014 [*] [*]
------
1015 [*] 01301 C/A/S [*] [*]
------
1023 [*] [*]
------
1024 [*] [*]
------
1028 [*] [*]
------
1029 [*] [*]
------
1030 [*] [*]
------
1031 [*] 01302 C/A/S [*] [*]
------
1039 [*] [*]
------
1040 [*] [*]
------
1044 [*] [*]
------
1045 [*] [*]
------
1046 [*] [*]
------
1047 [*] 01303 C/A/S [*] [*]
------
1055 [*] [*]
------
1056 [*] [*]
------
1060 [*] [*]
------
1061 [*] [*]
------
1062 [*] [*]
------
1063 [*] 01304 C/A/S [*] [*]
------
1071 [*] [*]
------
1072 [*] [*]
------
1076 [*] [*]
------
1077 [*] [*]
------
1078 [*] [*]
------
1079 [*] 01305 C/A/S [*] [*]
------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 11
------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
------------------------------------------------------------------------------
PROJECT TRACKING
------------------------------------------------------------------------------
ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
1087 [*] [*]
------
1088 [*] [*]
------
1092 [*] [*]
------
1093 [*] [*]
------
1094 [*] [*]
------
1095 [*] 01306 C/A/S [*] [*]
------
1103 [*] [*]
------
1104 [*] [*]
------
1108 [*] [*]
------
1109 [*] [*]
------
1110 [*] [*]
------
1111 [*] 01308 C/A/S [*] [*]
------
1119 [*] [*]
------
1120 [*] [*]
------
1121 [*] 01311 C/A/S [*] [*]
------
1129 [*] [*]
------
1130 [*] [*]
------
1134 [*] [*]
------
1135 [*] [*]
------
1136 [*] 01312 A/S [*] [*]
------
1137 [*] [*]
------
1138 [*] [*]
------
1139 [*] [*]
------
1140 [*] [*]
------
1141 [*] [*]
------
1142 [*] 01313 C/A/S [*] [*]
------
1150 [*] [*]
------
1151 [*] [*]
------
1155 [*] [*]
------
1156 [*] [*]
------
1157 [*] 01314 C/A/S [*] [*]
------
1165 [*] [*]
------
1166 [*] [*]
------
1170 [*] [*]
------
1171 [*] [*]
------
1172 [*] 01315 C/A/S [*] [*]
------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 12
------------------------------------------------------------------------------
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------------------------------------------------------------------------------
PROJECT TRACKING
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ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
1180
------
1181 [*] [*]
------
1185 [*] [*]
------
1186 [*] [*]
------
1187 [*] [*]
------
1188 [*] [*]
------
1189 [*] 01317 S [*] [*]
------
1190 [*] [*]
------
1191 [*] 01318 S [*] [*]
------
1192 [*] [*]
------
1193 [*] 01319 S [*] [*]
------
1194 [*] [*]
------
1195 [*] 01320 C/A/S [*] [*]
------
1203 [*] [*]
------
1204 [*] [*]
------
1211 [*] [*]
------
1212 [*] [*]
------
1213 [*] 01321 C/A/S [*] [*]
------
1221 [*] [*]
------
1222 [*] [*]
------
1229 [*] [*]
------
1230 [*] [*]
------
1231 [*] [*]
------
1232 [*] 01322 Gr1 C/A/S [*] [*]
------
1240 [*] [*]
------
1241 [*] [*]
------
1245 [*] 01322 Gr2 C/A/S [*] [*]
------
1246 [*] [*]
------
1247 [*] [*]
------
1248 [*] [*]
------
1249 [*] [*]
------
1250 [*] [*]
------
1251 [*] [*]
------
1252 [*] 01323 C/A/S [*] [*]
------
1260 [*] [*]
------
1261 [*] [*]
------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 13
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------------------------------------------------------------------
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------------------------------------------------------------------
ID SPONSOR STUDY# TYPE START FINISH
------------------------------------------------------------------
1265 [*] [*]
-----
1266 [*] [*]
-----
1267 [*] [*]
-----
1268 [*] [*]
-----
1269 [*] 01324 C/A/S [*] [*]
-----
1277 [*] [*]
-----
1278 [*] [*]
-----
1279 [*] 01325 C/A/S [*] [*]
-----
1287 [*] [*]
-----
1288 [*] [*]
-----
1289 [*] [*]
-----
1290 [*] [*]
-----
1291 [*] [*]
-----
1292 [*] [*]
-----
1293 [*] O1326 S [*] [*]
-----
1294 [*] [*]
-----
1295 [*] 01331 C/A/S [*] [*]
-----
1303 [*] [*]
-----
1304 [*] [*]
-----
1308 [*] [*]
-----
1309 [*] [*]
-----
1310 [*] [*]
-----
1311 [*] 01332 C/A/S [*] [*]
-----
1319 [*] [*]
-----
1320 [*] [*]
-----
1324 [*] [*]
-----
1325 [*] [*]
-----
1326 [*] [*]
-----
1327 [*] 01335 C/A/S [*] [*]
-----
1330 [*] [*]
-----
1331 [*] [*]
-----
1332 [*] 01341 A/S [*] [*]
-----
1333 [*] [*]
-----
1337 [*] [*]
-----
1338 [*] [*]
-----
1339 [*] [*]
------------------------------------------------------------------
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--------------------------------------------------------------------------------
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ID Sponsor Study # Type Start Finish
--------------------------------------------------------------------------------
1340 [*] [*]
------
1341 [*] 01342 A/S [*] [*]
------
1342 [*] [*]
------
1346 [*] [*]
------
1347 [*] [*]
------
1348 [*] [*]
------
1349 [*] [*]
------
1350 [*] 01343 [*] [*]
------
1353 [*] [*]
------
1354 [*] [*]
------
1355 [*] [*]
------
1356 [*] 01344 Gr1 C/A/S [*] [*]
------
1364 [*] [*]
------
1365 [*] [*]
------
1372 [*] 01344 Gr2 C/A/S [*] [*]
------
1373 [*] [*]
------
1374 [*] [*]
------
1375 [*] 01345 Gr1 C/A/S [*] [*]
------
1383 [*] [*]
------
1384 [*] [*]
------
1391 [*] 01345 C/A/S [*] [*]
------
1392 [*] [*]
------
1393 [*] [*]
------
1394 [*] 01346 C/A/S [*] [*]
------
1399 [*] [*]
------
1400 [*] [*]
------
1404 [*] 01347 C/A/S [*] [*]
------
1412 [*] [*]
------
1413 [*] [*]
------
1417 [*] 01348 C/A/S [*] [*]
------
1425 [*] [*]
------
1426 [*] [*]
------
1427 [*] [*]
------
1431 [*] [*]
------
1432 [*] [*]
------
1433 [*] 01349 C/A/S [*] [*]
--------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 15
--------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
------------------------------------------------------------------------------
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------------------------------------------------------------------------------
ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
1441 [*] [*]
------
1442 [*] [*]
------
1443 [*] [*]
------
1447 [*] [*]
------
1448 [*] [*]
------
1449 [*] 01350 S/A/S [*] [*]
------
1457 [*] [*]
------
1458 [*] [*]
------
1462 [*] [*]
------
1463 [*] [*]
------
1464 [*] [*]
------
1465 [*] 01351 A [*] [*]
------
1466 [*] [*]
------
1470 [*] [*]
------
1471 [*] [*]
------
1472 [*] [*]
------
1473 [*] 01352 Gr1 C/A/S [*] [*]
------
1481 [*] [*]
------
1482 [*] [*]
------
1486 [*] [*]
------
1487 [*] [*]
------
1488 [*] 01352 Gr2 [*] [*]
------
1489 [*] [*]
------
1490 [*] [*]
------
1491 [*] 01354 A [*] [*]
------
1492 [*] [*]
------
1493 [*] [*]
------
1494 [*] 01355 [*] [*]
------
1497 [*] [*]
------
1498 [*] [*]
------
1499 [*] [*]
------
1500 [*] 01356 [*] [*]
------
1503 [*] [*]
------
1504 [*] [*]
------
1505 [*] [*]
------
1506 [*] 01357 C/A/S [*] [*]
------------------------------------------------------------------------------
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------------------------------------------------------------------------------
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ID Sponsor Study # Type Start Finish
------------------------------------------------------------------------------
1514 [*] [*]
------
1515 [*] 01358 [*] [*]
------
1518 [*] [*]
------
1519 [*] [*]
------
1520 [*] [*]
------
1521 [*] 01359 C/A/S [*] [*]
------
1529 [*] [*]
------
1530 [*] [*]
------
1534 [*] [*]
------
1535 [*] [*]
------
1536 [*] [*]
------
1537 [*] 01360 C/A/S [*] [*]
------
1545 [*] [*]
------
1546 [*] [*]
------
1550 [*] [*]
------
1551 [*] [*]
------
1552 [*] [*]
------
1553 [*] 01361 C/A/S [*] [*]
------
1561 [*] [*]
------
1562 [*] [*]
------
1566 [*] [*]
------
1567 [*] [*]
------
1568 [*] [*]
------
1569 [*] 01362 C/A/S [*] [*]
------
1577 [*] [*]
------
1578 [*] [*]
------
1582 [*] [*]
------
1583 [*] [*]
------
1584 [*] [*]
------
1585 [*] 01363 C/A/S [*] [*]
------
1590 [*] [*]
------
1591 [*] [*]
------
1592 [*] [*]
------
1593 [*] [*]
------
1594 [*] 01364 A [*] [*]
------
1595 [*] [*]
------------------------------------------------------------------------------
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------------------------------------------------------------------------------
1599 [*] [*]
------
1600 [*] [*]
------
2220 [*] 01367 A [*] [*]
------
2221 [*] [*]
------
2222 [*] [*]
------
1601 [*] 01368 C/S [*] [*]
------
1609 [*] [*]
------
1610 [*] [*]
------
1611 [*] [*]
------
1612 [*] [*]
------
1613 [*] 01369 C/S [*] [*]
------
1621 [*] [*]
------
1622 [*] [*]
------
1623 [*] [*]
------
1624 [*] [*]
------
2218 [*] 01370 S [*] [*]
------
2219 [*] [*]
------
1625 [*] 02001 [*] [*]
------
1633 [*] [*]
------
1634 [*] [*]
------
1635 [*] 02002 Gr1 C/A/S [*] [*]
------
1643 [*] [*]
------
1644 [*] [*]
------
1645 [*] [*]
------
1646 [*] 02002 Gr2 C/A/S [*] [*]
------
1647 [*] [*]
------
1648 [*] [*]
------
1649 [*] [*]
------
1650 [*] 02002 Gr3 C/A/S [*] [*]
------
1651 [*] [*]
------
1652 [*] [*]
------
1653 [*] [*]
------
1654 [*] 02003 [*] [*]
------
1662 [*] [*]
------
1663 [*] [*]
------
1664 [*] 02004 [*] [*]
------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 18
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--------------------------------------------------------------------------------
1672 [*] [*]
------
1673 [*] [*]
------
1674 [*] 02005 C/A/S [*] [*]
------
1682 [*] [*]
------
1683 [*] [*]
------
1684 [*] 02006 A [*] [*]
------
1685 [*] [*]
------
1686 [*] [*]
------
1687 [*] [*]
------
1688 [*] [*]
------
1689 [*] 02007 C/S [*] [*]
------
1697 [*] [*]
------
1698 [*] [*]
------
1699 [*] [*]
------
1700 [*] 02008 C/A/S [*] [*]
------
1708 [*] [*]
------
1709 [*] [*]
------
1710 [*] [*]
------
1711 [*] [*]
------
1712 [*] 02009 C/A/S [*] [*]
------
1720 [*] [*]
------
1721 [*] [*]
------
1722 [*] [*]
------
1723 [*] [*]
------
1724 [*] [*]
------
1725 [*] [*]
------
1726 [*] [*]
------
1727 [*] [*]
------
1728 [*] 02010 C/A/S [*] [*]
------
1736 [*] [*]
------
1737 [*] [*]
------
1738 [*] [*]
------
1739 [*] [*]
------
1740 [*] [*]
------
1741 [*] [*]
------
1742 [*] 02011 C/A/S [*] [*]
--------------------------------------------------------------------------------
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1750
------
1751 [*] [*]
------
1752 [*] [*]
------
1753 [*] [*]
------
1754 [*] [*]
------
1755 [*] [*]
------
1756 [*] 02012 A/S [*] [*]
------
1757 [*] [*]
------
1758 [*] [*]
------
1759 [*] [*]
------
1760 [*] [*]
------
1761 [*] [*]
------
1762 [*] 02013 C/A/S [*] [*]
------
1767 [*] [*]
------
1768 [*] [*]
------
1769 [*] [*]
------
1770 [*] [*]
------
1771 [*] 02014 S [*] [*]
------
1772 [*] [*]
------
1773 [*] [*]
------
1774 [*] 02015 S [*] [*]
------
1775 [*] [*]
------
1776 [*] [*]
------
1777 [*] 02016 S [*] [*]
------
1778 [*] [*]
------
1779 [*] [*]
------
1780 [*] 02017 S [*] [*]
------
1781 [*] [*]
------
1782 [*] [*]
------
1783 [*] 02018 A [*] [*]
------
1784 [*] [*]
------
1785 [*] 02019 C [*] [*]
------
1793 [*] [*]
------
1794 [*] [*]
------
1795 [*] 02020 C [*] [*]
------
1803 [*] [*]
------------------------------------------------------------------------------
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1804 [*] [*]
------
1805 [*] 02021 C/A/S [*] [*]
------
1813 [*] [*]
------
1814 [*] [*]
------
1815 [*] [*]
------
1816 [*] 02022 C/A/S [*] [*]
------
1824 [*] [*]
------
1825 [*] [*]
------
1826 [*] [*]
------
1827 [*] 02023 C/S [*] [*]
------
1835 [*] [*]
------
1836 [*] [*]
------
1837 [*] 02024 C/A/S [*] [*]
------
1845 [*] [*]
------
1846 [*] [*]
------
1847 [*] 02025 A [*] [*]
------
1848 [*] [*]
------
1849 [*] [*]
------
1850 [*] [*]
------
1851 [*] [*]
------
1852 [*] [*]
------
1853 [*] [*]
------
1854 [*] [*]
------
1855 [*] [*]
------
1856 [*] [*]
------
1857 [*] [*]
------
1858 [*] [*]
------
1859 [*] [*]
------
1860 [*] [*]
------
1861 [*] [*]
------
1862 [*] [*]
------
1863 [*] [*]
------
1864 [*] [*]
------
1865 [*] [*]
------
1866 [*] [*]
------
1867 02026 A [*] [*]
------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 21
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[*] Confidential portions omitted and filed separately with the Commission.
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1868 [*] [*]
------
1869 [*] [*]
------
1870 [*] [*]
------
1871 [*] 02027 A/S [*] [*]
------
1872 [*] [*]
------
1873 [*] 02028 C/A/S [*] [*]
------
1881 [*] [*]
------
1882 [*] 02029 C/A/S [*] [*]
------
1890 [*] [*]
------
1891 [*] 02030 C/A/S [*] [*]
------
1899 [*] [*]
------
1900 [*] 02031 C/A/S [*] [*]
------
1908 [*] [*]
------
1909 [*] 02032 C/A/S [*] [*]
------
1917 [*] [*]
------
1918 [*] 02033 [*] [*]
------
1926 [*] [*]
------
1927 [*] [*]
------
1928 [*] [*]
------
1929 [*] [*]
------
1930 [*] 02034 [*] [*]
------
1934 [*] [*]
------
1935 [*] 02035 [*] [*]
------
1939 [*] [*]
------
1940 [*] 02036 [*] [*]
------
1945 [*] [*]
------
1946 [*] [*]
------
1947 [*] [*]
------
1948 [*] 02037 [*] [*]
------
1953 [*] [*]
------
1954 [*] [*]
------
1955 [*] [*]
------
1956 [*] 02038 C/A/S [*] [*]
------
1964 [*] [*]
------
1965 [*] [*]
------
1966 [*] [*]
--------------------------------------------------------------------------------
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--------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
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1967 [*] [*]
------
1968 [*] 02039 C/A/S [*] [*]
------
1976 [*] [*]
------
1977 [*] [*]
------
1978 [*] 02040 C/A/S [*] [*]
------
1986 [*] [*]
------
1987
------
1988 [*] 02041 C/A/S [*] [*]
------
1996 [*] [*]
------
1997 [*] [*]
------
1998 [*] 02042 C/A/S [*] [*]
------
2006 [*] [*]
------
2007 [*] [*]
------
2008 [*] 02043 C/A/S [*] [*]
------
2016 [*] [*]
------
2017 [*] 02044 C/A/S [*] [*]
------
2025 [*] [*]
------
2026 [*] [*]
------
2027 [*] 02045 C/A/S [*] [*]
------
2035 [*] [*]
------
2036 [*] [*]
------
2037 [*] 02046 C/A/S [*] [*]
------
2042 [*] [*]
------
2043 [*] [*]
------
2044 [*] 02047 A [*] [*]
------
2045 [*] [*]
------
2046 [*] 02048 C/A/S [*] [*]
------
2054 [*] [*]
------
2055 [*] [*]
------
2056 [*] 02049 C/A/S [*] [*]
------
2064 [*] [*]
------
2065 [*] [*]
------
2066 [*] 02050 [*] [*]
------
2071 [*] [*]
------
2072 [*] [*]
------
2073 [*] [*]
--------------------------------------------------------------------------------
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2074 [*] 02051 [*] [*]
------
2082 [*] [*]
------
2083 [*] [*]
------
2084 [*] 02XXX [*] [*]
------
2085 [*] [*]
------
2086 [*] [*]
------
2087 [*] [*]
------
2088 [*] [*]
------
2089 [*] 02XXX [*] [*]
------
2090 [*] [*]
------
2091 [*] 02XXX C/A/S [*] [*]
------
2099 [*] [*]
------
2100 [*] [*]
------
2101 [*] 02XXX [*] [*]
------
2102 [*] [*]
------
2103 [*] 02XXX [*] [*]
------
2106 [*] [*]
------
2107 [*] 02xxx C/S/D [*] [*]
------
2115 [*] [*]
------
2116 [*] [*]
------
2117 [*] [*]
------
2118 [*] [*]
------
2119 [*] [*]
------
2120 [*] 02xxx C/S/D [*] [*]
------
2128 [*] [*]
------
2129 [*] [*]
------
2130 [*] 02xxx C/A/S [*] [*]
------
2138 [*] [*]
------
2139 [*] 02xxx [*] [*]
------
2147 [*] [*]
------
2148 [*] [*]
------
2149 [*] 02xxx [*] [*]
------
2157 [*] [*]
------
2158 [*] [*]
------
10 Hold [*] [*]
------
11 [*] 00247 C/A/S [*] [*]
--------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 24
--------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
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15 [*] [*]
------
16 [*] 00251 C/A/S [*] [*]
------
20 [*] [*]
------
24 [*] 00252 C/A/S [*] [*]
------
28 [*] [*]
------
32 [*] 00253 C/A/S [*] [*]
------
36 [*] [*]
------
40 [*] 00331 A [*] [*]
------
41 [*] [*]
------
42 [*] 00331 A [*] [*]
------
43 [*] [*]
------
44 [*] 00335 C/A/S [*] [*]
------
48 [*] [*]
------
49 [*] 00338 C/A/S [*] [*]
------
57 [*] [*]
------
58 [*] 01118 A [*] [*]
------
62 [*] 01118 A [*] [*]
------
66 [*] 01118 A [*] [*]
------
70 [*] [*] [*]
------
71 [*] 01120 C/A/S [*] [*]
------
74 [*] [*] [*]
------
78 [*] 01121 C/A/S [*] [*]
------
81 [*] [*] [*]
------
85 [*] 01131 C/S [*] [*]
------
93 [*] [*] [*]
------
94 [*] 01135 C/A/S [*] [*]
------
98 [*] [*] [*]
------
102 [*] 01152 [*] [*]
------
106 [*] [*] [*]
------
110 [*] 01158 C/A/S [*] [*]
------
114 [*] [*] [*]
------
118 [*] [*] [*]
------
119 [*] [*] [*]
------
120 [*] 01165 [*] [*]
------
123 [*] [*] [*]
------
124 [*] 01187 [*] [*]
--------------------------------------------------------------------------------
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--------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
--------------------------------------------------------------------------------
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--------------------------------------------------------------------------------
125 [*] [*]
------
126 [*] 01188 C/S [*] [*]
------
127 [*] [*]
------
128 [*] [*]
------
129 [*] [*]
------
130 [*] 01219 [*] [*]
------
131 [*] [*]
------
132 [*] 01225 Gr1 C/A/S [*] [*]
------
140 [*] [*]
------
141 [*] [*]
------
145 [*] 01225 Gr2 C/A/S [*] [*]
------
146 [*] [*]
------
147 [*] [*]
------
148 [*] 01279 C/A/S [*] [*]
------
156 [*] [*]
------
157 [*] 01280 C/A/S [*] [*]
------
165 [*] [*]
------
166 [*] 01288 [*] [*]
------
170 [*] [*]
------
171 [*] [*]
------
172 [*] [*]
------
173 [*] 01309 C/A/S [*] [*]
------
177 [*] [*]
------
178 [*] 01310 C/A/S [*] [*]
------
182 [*] [*]
------
183 [*] 01327 C/A/S [*] [*]
------
191 [*] [*]
------
192 [*] [*]
------
196 [*] 01328 C/A/S [*] [*]
------
204 [*] [*]
------
205 [*] [*]
------
209 [*] 01329 C/A/S [*] [*]
------
217 [*] [*]
------
218 [*] [*]
------
219 [*] [*]
------
220 [*] [*]
--------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 26
--------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
------------------------------------------------------------------------------
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224 [*] 01330 C/A/S [*] [*]
------
232 [*] [*]
------
233 [*] [*]
------
237 [*] 01333 C/A/S [*] [*]
------
241 [*] [*]
------
242 01334 C/A/S [*] [*]
------
246 [*] [*]
------
247 [*] 01336 [*] [*]
------
255 [*] [*]
------
256 [*] [*]
------
260 [*] 01337 [*] [*]
------
268 [*] [*]
------
269 [*] [*]
------
273 [*] 01338 [*] [*]
------
277 [*] [*]
------
278 [*] 01339 [*] [*]
------
282 [*] [*]
------
283 [*] 01340 [*] [*]
------
287 [*] [*]
------
288 [*] 01366 C/A/S [*] [*]
------
296 [*] [*]
------
297 [*] 01xxx C/A/S [*] [*]
------
298 [*] [*]
------
299 [*] 01xxx [*] [*]
------
303 [*] [*]
------
304 [*] 01xxx [*] [*]
------
305 [*] [*]
------
306 Amdt [*] [*]
------
307 98065 Amdt [*] [*]
------
308 98066 Amdt [*] [*]
------
309 99040-0016 Amdt [*] [*]
------
310 00267 Amdt [*] [*]
------
311 01116 Amdt [*] [*]
------
312 01268 Amdt [*] [*]
------
313 01269 Amdt [*] [*]
------------------------------------------------------------------------------
Mon 02-02-04 09:53 Page 27
------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
THIS DOCUMENT IS A COPY OF SCHEDULE 4.27 INTELLECTUAL PROPERTY TO
EXHIBIT 10.13 FILED ON APRIL 2, 2002 PURSUANT TO RULE 201 TEMPORARY
HARDSHIP EXEMPTION.
SCHEDULE 4.27
INTELLECTUAL PROPERTY
- "Anapharm"
- Domain names: see document attached hereto
- Software licences: see document attached hereto.
- Brochures:
"The Human Touch"
"Bioanalytical Methods"
6-J
-----------------------------------------------------------------------------------------------------------------------------------
Domain Name Xxxxxxxx.xx.xx Xxxxxxxx.xx Xxxxxxxx.xxx
-----------------------------------------------------------------------------------------------------------------------------------
Number 385197 385190 N/AP
-----------------------------------------------------------------------------------------------------------------------------------
Reseau d'Informations Reseau d'Informations
Registrar Scientifiques du Quebec Scientifiques du Quebec NETWORK SOLUTIONS, INC.
(RISQ Inc.) (RISQ Inc.)
-----------------------------------------------------------------------------------------------------------------------------------
Administrative contact Xxxxxxx Xxxxxx Xxxxxxx Xxxxxx Xxxxxxx Xxxxxx
-----------------------------------------------------------------------------------------------------------------------------------
Name of registrant Xxxxxxx Xxxxxx Xxxxxxx Xxxxxx Xxxxxxx Xxxxxx
-----------------------------------------------------------------------------------------------------------------------------------
SOFTWARE AT ANAPHARM
Software Name & Version Expiration Copies Number Users Number Major Costs of Renewal
Acrobat Reader 200 200
ACT 20 20
BackupExec 10 10 5,000 $
CESR v3 Feb-02 118 118 10,000 $
ChemStation 8 8
Chrom-Perfect 8 8
ClinTrial Simulator 2.0 1 1
CPS 2000 16 16 2,704 $
Crystal Report 6 4 4
Xxxx 2.1 4 4
Disk Keep 5 5 5
Documentum 75 75 39000
Dynamics 6.0 Dec-01 1 14 16,908 $
Easy CD Creator 3.5 2 2
Entra-Pass NT 1.0 4 4
EP2 10 10 37500
Kinetica 2000 1 1
Legato 30 1 5000
Xxx Xxxx 6 3
Magic Jul-02 7,369 $
Mail Sweeper 1 1
Microsoft Exchange 5.5 1 170
Millesium 3.2 6 6 3,000 $
MSP 98/2000 40 40
Norton Antivirus 225 225
Office 97/2000 225 225
OmniPage (Pro-9) 2 1
Oracle Apr-02 200 14,400 $
PDK 10 000 400 Refer to Dynamics 6.0
PGP 1 100
PIX 1 1 3,000 $
Xxxx 1 1 9,000 $
SAS 6.12 Oct-02 4 4 9,123 $
Virtual Tower 1 1
Visio Pro 2000 2 2
Visual Fortran 1 1
Xxxxxx 6.2 Mar-02 500 300 116,250 $
Windows NT/2000 225 225
Xxxx Mix 1.0 1 1
Xxxx Online 3.0 Prof. 1 1
1 of 1
THIS DOCUMENT IS A COPY OF SCHEDULE 4.33 EMPLOYMENT MATTERS TO EXHIBIT 10.13
FILED ON APRIL 2, 2002 PURSUANT TO RULE 201 TEMPORARY HARDSHIP EXEMPTION.
SCHEDULE 4.33
EMPLOYMENT MATTERS
(a) Employees' list; vacation entitlement; commissions and bonuses: see
documents attached hereto.
(b) Employment Contracts of [**] see documents attached hereto;
(c) Benefit Plan: see document attached hereto;
(e) None;
(g) None.
[*] Confidential portions omitted and filed separately with the Commission.
SCHEDULE 4.33
EMPLOYMENT MATTERS
[Summary of French Written Documents]
(A) Employees' list; vacation entitlement; commissions and bonuses: see
documents attached hereto.
The first chart refers to an employees' list stating:
(i) their names
(ii) the division name for which they are working for;
(iii) the abbreviation of their function;
(iv) their employee status: part time or full time;
(v) their type of remuneration (per hour or fix salary);
(vi) date of hiring;
(vii) hourly rate;
(vii) annual salary.
The second chart refers to the accrued vacation per employee for the year
2001-2002 (April 30, 2002).
(B) Employment Contracts of [*]: see documents attached hereto;
[*]employment contract:
- job title: [*]
- annual salary: $[*]
- vacations: [*] weeks;
- [*]
- term: [*]
[*]employment contract:
- job title: [*]
- annual salary: [*]
- vacations: [*]weeks;
- [*]
- term: [*]
[*] Confidential portions omitted and filed separately with the Commission.
Anapharm Inc
Liste des employes par site par division par poste
Au 2002-02-01
----------------------------------------------------------------------------------------------------------------------
Site Nom Prenom Division Poste Statut Type Embauche Taux Salaire annuel
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] AGARCH Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRAQ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSSAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSSAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRARCH Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRARCH Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] RESAQ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] RESFOR Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] SECDIV Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] COAQ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSSAQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSSAQ Full Horaire [*] [*] [*] [*] [*]
----------------------------------------------------------------------------------------------------------------------
QUALITY INSURANCE $0.00
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] ACHADJ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] ADJDIR Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COAPPR Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COGPRO Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPAIE Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COSTCP Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] CTBADJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRFIN Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRGEN Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ETU Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] FINADJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] MAGASI Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] MAGASI Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] RECEPT Full Horaire [*] [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
Page 1 de 10
Anapharm Inc
Liste des employes par site par division par poste
Au 2002-02-01
----------------------------------------------------------------------------------------------------------------------
Site Nom Prenom Division Poste Statut Type Embauche Taux Salaire annuel
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] TCPAYA Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TCRECE Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECCTB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECCTB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECCTB Full Horaire [*] [*] [*] [*] [*]
----------------------------------------------------------------------------------------------------------------------
ADMINISTRATION $0.00
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] CHEFEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROC Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] CSTREF Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] CSTREF Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRADB Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRADB Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRBIO Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] OPEINS Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] OPEINS Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] OPEINS Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] OPEINS Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRECHA Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRECHA Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRECHA Full Horaire [*] [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
Page 2 de 10
Anapharm Inc
Liste des employes par site par division par poste
Au 2002-02-01
----------------------------------------------------------------------------------------------------------------------
Site Nom Prenom Division Poste Statut Type Embauche Taux Salaire annuel
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] PRECHA Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRECHA Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRECHA Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRECHA Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRECHA Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSDON Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] RESFOR Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] RESSPH Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] SEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] SEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] SEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] SEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] SEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
Page 3 de 10
Anapharm Inc
Liste des employes par site par division par poste
Au 2002-02-01
----------------------------------------------------------------------------------------------------------------------
Site Nom Prenom Division Poste Statut Type Embauche Taux Salaire annuel
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLRD Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECMEQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECMEQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECTRD Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECTRD Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECTRD Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECTRD Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECTRD Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECTRD Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECTRD Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECTRD Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECVAL Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] VPRANA Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ADMAPP Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANALYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] CORECH Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] CORECH Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] SECDIB Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] SPCHRO Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLAB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECLRD Full Horaire [*] [*] [*] [*] [*]
----------------------------------------------------------------------------------------------------------------------
ANALYTICAL $0.00
----------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
Page 4 de 10
Anapharm Inc
Liste des employes par site par division par poste
Au 2002-02-01
----------------------------------------------------------------------------------------------------------------------
Site Nom Prenom Division Poste Statut Type Embauche Taux Salaire annuel
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] AIDPLA Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AIDPLA Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] COCQ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COCQ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COFORM Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COLABO Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COMAIN Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COMON Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROP Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COSTEC Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRADJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRMAD Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRMED Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRSDC Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] INFFOP Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFFOR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRETIQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRMAIN Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRMAIN Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRPDON Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRPDON Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSDON Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTAF Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
Page 5 de 10
Anapharm Inc
Liste des employes par site par division par poste
Au 2002-02-01
----------------------------------------------------------------------------------------------------------------------
Site Nom Prenom Division Poste Statut Type Embauche Taux Salaire annuel
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] REDCLI Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] REDCLI Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] REDCLP Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] SECDIR Full Salaire Fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] TECBDO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECVAL Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TELSAD Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TMEDIC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TMEDIC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TMEFOR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] VPRCLI Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COBDON Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COMAIN Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COPROJ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COSTEC Full Salaire fixe [*] [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
Page 6 of 10
Anapharm Inc
Liste des employes par site par division par poste
Au 2002-02-01
----------------------------------------------------------------------------------------------------------------------
Site Nom Prenom Division Poste Statut Type Embauche Taux Salaire annuel
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] INFFOR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INSPCQ Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRMAIN Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRPDON Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRPDON Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTAF Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PSTFOR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] RECEPT Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] RESCQ Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] RESOPE Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] SEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TMEDIC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGRECR Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGRECR Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGRECR Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGRECR Part Horaire [*] [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
Page 7 of 10
Anapharm Inc
Liste des employes par site par division par poste
Au 2002-02-01
----------------------------------------------------------------------------------------------------------------------
Site Nom Prenom Division Poste Statut Type Embauche Taux Salaire annuel
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] AGRECR Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGRECR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGSEL Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGSEL Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGSEL Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] APRECR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] APRECR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] APRECR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] APRECR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] COSEL Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRPUB Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSEL Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGRECR Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGRECR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGRECR Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGRECR Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGRECR Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] AGSEL Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] APRECR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] CORES Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] INFIRM Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] PRSTEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] RESRES Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] TECHNO Full Horaire [*] [*] [*] [*] [*]
----------------------------------------------------------------------------------------------------------------------
ANALYTICAL $0.00
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] [*] [*] [*] [*] [*]
QC [*] [*] [*] CORH Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] CODOT Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COFDOT Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COSST Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRRH Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] SECDIV Full Horaire [*] [*] [*] [*] [*]
----------------------------------------------------------------------------------------------------------------------
HUMAN RESSOURCES $0.00
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] [*] [*] [*] [*] [*]
QC [*] [*] [*] ASSREG Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ASGDOC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] ASSCIE Full Horaire [*] [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
Page 8 de 10
Anapharm Inc
Liste des employes par site par division par poste
Au 2002-02-01
----------------------------------------------------------------------------------------------------------------------
Site Nom Prenom Division Poste Statut Type Embauche Taux Salaire annuel
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] ASSTRD Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] BIOSTA Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] BIOSTA Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COSASR Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRAGP Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRSCI Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] GESPRO Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] GESPRO Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] GESPRO Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] GESPRO Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] GESPRO Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] GESPRO Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] GESPRO Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] PHARMA Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] PHARMA Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] PHARMA Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] PHARMA Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] REDSCI Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] REDSCI Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] REDSCI Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] REDSCI Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] RESREG Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] SECDIV Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] SECGPR Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] SECREP Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] SECREP Full Horaire [*] [*] [*] [*] [*]
----------------------------------------------------------------------------------------------------------------------
SCIENTIFIC AND REGULATORY AFFAIRS $0.00
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] TECINF Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] ADMSYS Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANADEV Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] ANAVAL Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COSBUR Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] COSTTI Full Salaire Fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRTI Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] PROGAN Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] RESCEL Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] RESING Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] SECDIV Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECINF Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECINF Part Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECINF Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECINF Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TECINF Full Horaire [*] [*] [*] [*] [*]
----------------------------------------------------------------------------------------------------------------------
INFORMATION TECHNOLOGY [*]
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] COMARK Full Salaire fixe [*] [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
Page 9 de 10
Anapharm Inc
Liste des employes par site par division par poste
Au 2002-02-01
----------------------------------------------------------------------------------------------------------------------
Site Nom Prenom Division Poste Statut Type Embauche Taux Salaire annuel
----------------------------------------------------------------------------------------------------------------------
QC [*] [*] [*] COPRCT Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] DIRDEV Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] PRESID Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] RESDEV Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] RESDEV Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] RESDEV Full Salaire fixe [*] [*] [*] [*] [*]
QC [*] [*] [*] SEC Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] SECDIV Full Horaire [*] [*] [*] [*] [*]
QC [*] [*] [*] TEPRCT Full Horaire [*] [*] [*] [*] [*]
----------------------------------------------------------------------------------------------------------------------
BUSINESS DEVELOPMENT $0.00
----------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------
[*]
----------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------
TERMINATION PAYMENT [*]
------------------------------------------------------------------------
Split:
Regular employees [*]
Upper Management [*]
BD representatives [*]
-------------------
[*]
===================
[*] Confidential portions omitted and filed separately with the Commission.
Page 10 de 10
Anapharm Inc.
Accru des vacances 2001-2002
Au 30 avril 2002
Anciennete
Anciennete vs. Jours de
CPS ID Nom Prenom Statut Type Poste Date Reg. Embauche % Vac. Vac.
[*] [*] [*] Full Salaire Fixe PHARMA [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COFORM [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full PRECHA [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe REDSCI [*] [*] [*] [*]
[*] [*] [*] Full ACHADJ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRADJ [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full ASSREG [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COSEL [*] [*] [*] [*]
[*] [*] [*] Full AGARCH [*] [*] [*] [*]
[*] [*] [*] Full COFORM [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full OPEINS [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full OPEINS [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full INFFOR [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full TELSAD [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRADJ [*] [*] [*] [*]
[*] [*] [*] Full INFIRM [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full COPROJ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe GESPRO [*] [*] [*] [*]
[*] [*] [*] Full ** RESREG [*] [*] [*] [*]
[*] [*] [*] Full PRECHA [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full PRECHA [*] [*] [*] [*]
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRGEN [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full ANALYS [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
1 of 9
[*] [*] [*] Full TECCTB [*] [*] [*] [*]
[*] [*] [*] Full PRESDO [*] [*] [*] [*]
[*] [*] [*] Full APRECR [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe CTBADJ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full REDSCI [*] [*] [*] [*]
[*] [*] [*] Full PRETIQ [*] [*] [*] [*]
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COCQ [*] [*] [*] [*]
[*] [*] [*] Full PRECHA [*] [*] [*] [*]
[*] [*] [*] Full PRECHA [*] [*] [*] [*]
[*] [*] [*] Full INFIRM [*] [*] [*] [*]
[*] [*] [*] Full TEPRCT [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full GESPRO [*] [*] [*] [*]
[*] [*] [*] Full ASSTRD [*] [*] [*] [*]
[*] [*] [*] Full RECEPT [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full GESPRO [*] [*] [*] [*]
[*] [*] [*] Full PREMAIN [*] [*] [*] [*]
[*] [*] [*] Full PRMAIN [*] [*] [*] [*]
[*] [*] [*] Full PRPDON [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe FINADJ [*] [*] [*] [*]
[*] [*] [*] Full APRECR [*] [*] [*] [*]
[*] [*] [*] Full TECHNO [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full MAGASI [*] [*] [*] [*]
[*] [*] [*] Full CHEFEC [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRADJ [*] [*] [*] [*]
[*] [*] [*] Full AGSEL [*] [*] [*] [*]
[*] [*] [*] Full ANADEV [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full PRESDO [*] [*] [*] [*]
[*] [*] [*] Full TECTRD [*] [*] [*] [*]
[*] [*] [*] Full BOISTA [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRADJ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full OPEINS [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COSTEC [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRADJ [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full ANAVAL [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
2 of 9
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full TECTRD [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full INFIRM [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full RESDEV [*] [*] [*] [*]
[*] [*] [*] Full TECCTB [*] [*] [*] [*]
[*] [*] [*] Full TECMEQ [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COLABO [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full APRECR [*] [*] [*] [*]
[*] [*] [*] Full TECINF [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe VPRCLI [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COBDON [*] [*] [*] [*]
[*] [*] [*] Full CSTREF [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRCQ [*] [*] [*] [*]
[*] [*] [*] Full TEMFOR [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe RESCEL [*] [*] [*] [*]
[*] [*] [*] Full TECTRD [*] [*] [*] [*]
[*] [*] [*] Full INFIRM [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe RESSPH [*] [*] [*] [*]
[*] [*] [*] Full OPEINS [*] [*] [*] [*]
[*] [*] [*] Full COSTEC [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COBDON [*] [*] [*] [*]
[*] [*] [*] Full PREMAIN [*] [*] [*] [*]
[*] [*] [*] Full TECINF [*] [*] [*] [*]
[*] [*] [*] Full TECTRD [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full PRECHA [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRRH [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full INFIRM [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COMON [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRMED [*] [*] [*] [*]
[*] [*] [*] Full SECDIR [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ADMSYS [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
3 of 9
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ACHPRI [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ADJDIR [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe REDCLI [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe GRESPRO [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full PRARCH [*] [*] [*] [*]
[*] [*] [*] Full PRPDON [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe GESPRO [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRBIO [*] [*] [*] [*]
[*] [*] [*] Full INFFOR [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe RESCI [*] [*] [*] [*]
[*] [*] [*] Full PRPDON [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COSST [*] [*] [*] [*]
[*] [*] [*] Full TECHNO [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full INFIRM [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full PRARCH [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe SPCHRO [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe RESFOR [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe CODOT [*] [*] [*] [*]
[*] [*] [*] Full RECEPT [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COAQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe BIOSTA [*] [*] [*] [*]
[*] [*] [*] Full TECHNO [*] [*] [*] [*]
[*] [*] [*] Full TMEDIC [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRADJ [*] [*] [*] [*]
[*] [*] [*] Full OPEINS [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe PRESID [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full TECHNO [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COMARK [*] [*] [*] [*]
[*] [*] [*] Full INFIRM [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe RESAQ [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full SECGRP [*] [*] [*] [*]
[*] [*] [*] Full CSTREF [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
4 of 9
[*] [*] [*] Full PRSDON [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full ANALYS [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe PHARM1 [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full PRSTEC [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRDEV [*] [*] [*] [*]
[*] [*] [*] Full TECCTB [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRSCI [*] [*] [*] [*]
[*] [*] [*] Full TECHNO [*] [*] [*] [*]
[*] [*] [*] Full PRMAIN [*] [*] [*] [*]
[*] [*] [*] Full TECHNO [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe REDCLI [*] [*] [*] [*]
[*] [*] [*] Full TECCTB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe GESPRO [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRAQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full INFIRM [*] [*] [*] [*]
[*] [*] [*] Full PROGAN [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full TECHNO [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe REDCLI [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROP [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe REDSCI [*] [*] [*] [*]
[*] [*] [*] Full TECINF [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TMEFOR [*] [*] [*] [*]
[*] [*] [*] Full TECHNO [*] [*] [*] [*]
[*] [*] [*] Full AGRECR [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COFDOT [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full COSTTI [*] [*] [*] [*]
[*] [*] [*] Full TECTRD [*] [*] [*] [*]
[*] [*] [*] Full AGRECR [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
5 of 9
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe INGSYS [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full PRSTEC [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRFIN [*] [*] [*] [*]
[*] [*] [*] Full SECDIV [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe GESPRO [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full PRSTEC [*] [*] [*] [*]
[*] [*] [*] Full TECTRD [*] [*] [*] [*]
[*] [*] [*] Full TECINF [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TACCTB [*] [*] [*] [*]
[*] [*] [*] Full PRESTEC [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full TECTRD [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full TMEFOR [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ADMAPP [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COSBUR [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe RESOPE [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe PHARMA [*] [*] [*] [*]
[*] [*] [*] Full TECINF [*] [*] [*] [*]
[*] [*] [*] Full PSTFOR [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COSTEC [*] [*] [*] [*]
[*] [*] [*] Full PRSTEC [*] [*] [*] [*]
[*] [*] [*] Full TECHNO [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COSTCP [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COMAIN [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe RESDEV [*] [*] [*] [*]
[*] [*] [*] Full TECINS [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full AGSEL [*] [*] [*] [*]
[*] [*] [*] Full INFFOR [*] [*] [*] [*]
[*] [*] [*] Full TECHNO [*] [*] [*] [*]
[*] [*] [*] Full PRSTEC [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full AGRECR [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full INFIRM [*] [*] [*] [*]
[*] [*] [*] Full TECHNO [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
6 of 9
[*] [*] [*] Full Salaire Fixe COMAIN [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full PRSTEC [*] [*] [*] [*]
[*] [*] [*] Full CORECR [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COCQ [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe CORECH [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full INSPAQ [*] [*] [*] [*]
[*] [*] [*] Full TECTRD [*] [*] [*] [*]
[*] [*] [*] Full AGSEL [*] [*] [*] [*]
[*] [*] [*] Full PHARMA [*] [*] [*] [*]
[*] [*] [*] Full PRSTEC [*] [*] [*] [*]
[*] [*] [*] Full MAGASI [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe ANALYS [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe VPRANA [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COGPRO [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe DIRTI [*] [*] [*] [*]
[*] [*] [*] Full Salaire Fixe COPROJ [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full SEC [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full INSPCQ [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
[*] [*] [*] Full TECLAB [*] [*] [*] [*]
Employes occasionnels Part INSPAQ [*] [*] [*] [*]
Part PRESTEC [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRECHA [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part Salaire Fixe TECHNO [*] [*] [*] [*]
[*] [*] [*] Part AGRECR [*] [*] [*] [*]
[*] [*] [*] Part INFIRM [*] [*] [*] [*]
[*] [*] [*] Part AGRECR [*] [*] [*] [*]
[*] [*] [*] Part AGRECR [*] [*] [*] [*]
[*] [*] [*] Part AGRECR [*] [*] [*] [*]
[*] [*] [*] Part ETU [*] [*] [*] [*]
[*] [*] [*] Part TECLAB [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
7 of 9
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part INSPAQ [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part TECLAB [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRESTEC [*] [*] [*] [*]
[*] [*] [*] Part INFIRM [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part INFIRM [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part INFIRM [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part INSPAQ [*] [*] [*] [*]
[*] [*] [*] Part AGRECR [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part INFIRM [*] [*] [*] [*]
[*] [*] [*] Part INSPAQ [*] [*] [*] [*]
[*] [*] [*] Part TECVAL [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part AGSEL [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part AGRECR [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part SEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part INFIRM [*] [*] [*] [*]
[*] [*] [*] Part AGRECR [*] [*] [*] [*]
[*] [*] [*] Part INFIRM [*] [*] [*] [*]
[*] [*] [*] Part TECINF [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part TECCTB [*] [*] [*] [*]
[*] [*] [*] Part INFIRM [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part OPEINS [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
8 of 9
[*] [*] [*] Part INSPCQ [*] [*] [*] [*]
[*] [*] [*] Part AGRECR [*] [*] [*] [*]
[*] [*] [*] Part INFIRM [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part AGRECR [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part PRSTEC [*] [*] [*] [*]
[*] [*] [*] Part TECHNO [*] [*] [*] [*]
[*] [*] [*] Part TMEFOR [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
9 of 9
ANAPHARM INC
Compensation of senior managers
(1) Bonus Bonus
Nom Position Salary (Method 1) (Method 2)
====================================================================================================================================
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
The notes discussed below related to bonuses do not apply to the following people:
------------------------------------------------------------------------------------------------------------------------------------
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
(1) Effective May 1, 2001
--------------------------------------------------------------------------------
The bonus is based on annual salary and is paid at year-end.
The bonus is increased (decreased) by the percentage increase (decrease) in the
Company's actual performance versus it's budgeted performance (applies to both
Method 1 and Method 2, whichever is used).
In order to xxxxxx internal operational efficiencies, Method 2 is applied
whenever the Company's earnings before taxes and tax credits exceed its earnings
before taxes by 30% (i.e. earnings before taxes and tax credits/earnings before
taxes **30%). If this condition does not apply, then method 1 is applied.
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
Business Development Group
The compensation program for the business development group is different from
the other groups. This approach has been implemented in July 2001.
The base salary is personal and is related to the individual overall performance
of each Business Development (BD) manager.
Factors evaluated are as follows: attitude, achieving sales objectives as well
as budgeted expenses, autonomy etc.
A bonus program is in place. A group approach has been used, meaning that as
sales milestones are achieved, a pre-determined amount of money is, except for
clerical support, redistributed among the personnel in place within the service.
On a fiscal year basis, as sales objectives are achieved, the following schedule
applies to the BD manager:
--------------------------------------------------------------------------------
----------------------------------------------------------------------
[*] [*]
----------------------------------------------------------------------
[*] [*]
----------------------------------------------------------------------
[*] [*]
----------------------------------------------------------------------
[*] [*]
----------------------------------------------------------------------
[*] [*]
----------------------------------------------------------------------
[*] [*]
----------------------------------------------------------------------
[*] [*]
----------------------------------------------------------------------
[*] [*]
----------------------------------------------------------------------
With the exception of secretaries, the remainder of personnel receives [*]
nominal amounts totalizing [*] each during each fiscal year.
** greater than
[*] Confidential portions omitted and filed separately with the Commission.
------------
ANAPHARM INC I-7
------------
DIRECTOR'S REMUNERATION
2001-2002 (april 2002) 2001-2002 (septembre 01) 2000-2001
------------------------------------- -------------------------------------- -------------------------------------- ---
salary bonus TOTAL salary bonus TOTAL salary bonus TOTAL
------------------------------------- -------------------------------------- -------------------------------------- ---
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
1999-2000 1998-1999
------------------------------------- --------------------------------------
salary bonus TOTAL salary bonus TOTAL
------------------------------------- --------------------------------------
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] [*] [*] [*] [*] [*]
[*] Confidential portions omitted and filed separately with the Commission.
Sainte-Xxx, October 17, 2000
[*]
Subject: Employment Offer
Dear [*] :
We are pleased to offer you a position as[*], at Anapharm inc. The summary of
our agreement is as follows :
.. Starting date is within two weeks;
.. An annual salary fixed at $[*];
.. A [*];
.. A [*] summer vacation will be given at the end of our fiscal year, which is
April 30, 2001, plus the Christmas holidays during which our office is
closed;
.. Group insurance, including life, dental, medical and salary insurance [**]
It is understood that there is no clause or agreement linking you to your
present employer that would impede you from joining Anapharm's team.
Upon your arrival at Anapharm inc., you will have to sign a confidentiality
agreement to conform to our internal policies in order to assure the security of
information held by Anapharm inc.
Following the signature of this letter, our agreement will be official. We wish
to thank you for your interest towards Anapharm inc. and would be proud to have
you among our team.
_______________________________ ________________________________
Xxxxxxxx Xxxxxxx Xxxxxxxx Xxxxx
Human Resources Manager Business Development Director
________________________________________________________________________________
I read and accept the conditions mentioned in this letter.
__________________________ ____________________
[*] Date
/icg
[*] Confidential portions omitted and filed separately with the Commission.
Montreal, 5 septembre 2001
[*]
Objet: Offre d'emploi
[*]
Pour faire suite a nos recentes conversations, nous avons le plaisir de vous
offrir un poste de responsable du [*] Anapharm inc. [*]. Voici un sommaire de
cette offre :
.. [*]
.. [*]
.. [*]
.. [*]
.. [*]
.. [*]
.. [*]
Il est entendu qu'aucune clause ni entente vous liant a votre employeur actuel
ne vous empechent de joindre les rangs d'Anapharm inc.
Suite a la signature de cette lettre, notre entente sera officielle. Nous
desirons vous remercier de l'interet que vous manifestez a l'egard de notre
compagnie et nous serions heureux et fiers de vous compter parmi nous bientot.
______________________________
[*]
________________________________________________________________________________
J'ai pris connaissance et accepte les conditions stipulees dans cette lettre.
___________________________ ______________
Xxxxxx Xxx X'Xxxxx Date
[*] Confidential portions omitted and filed separately with the Commission.
December 12, 2001
[*]
Dear [*]:
Following our recent conversations, we are pleased to offer you the position of
[*]. The summary of our offer is as follows:
.. Starting date would be January 14;
.. An annual fixed salary of [*] also, bonuses of up to $ 7,500 per year,
according to the performance of the sales team, can be granted;
.. A [*];
.. Your work place will mainly be in the USA, from your home place;
.. A 6-month probationary period;
.. A [*] summer vacation will be given at the end of our fiscal year,
which is April 30, 2002, plus the Christmas holidays during which our
offices are usually closed;
.. You will be entitled to Life Insurance, Disability Income Insurance [*] of
service, as well as to the [*];
.. [*]
.. In the case of an unjustified breach of contract [*].
It is understood that there is no clause or agreement linking you to your
present employer that would impede you from joining Anapharm's team.
Upon your arrival at Anapharm Inc., you will have to sign a confidentiality
agreement to conform to our internal policies in order to ensure the security of
information held by Anapharm Inc.
Following the signing of this letter, our agreement will be official. We wish to
thank you for your interest in Anapharm Inc. and we want you to know that we
would be proud to have you among our team.
____________________________ ___________________________________
[*] Xxxxxxxx Xxxxx
Serior Director, Business Development
________________________________________________________________________________
I have read and I accept the conditions mentioned in this letter.
_______________________ ___________________________
Xxxxx Xxxxx Xxxxxx Date
SM/icg
[*] Confidential portions omitted and filed separately with the Commission.
Monsieur Xxxx xxxx Ste-Xxx, le 13 mai 2000
Xxxx Xxxx,
Suite a nos rencontres recentes avec [*], concernant le poste [*], [*] Anapharm,
dans lequel tu te rapporteras a [*], voici une offre d'emploi.
Comme convenu, Anapharm vous offre
1. [*]
2. [*]
3. [*]
4. [*]
5. [*]
6. [*]
7. [*]
A la signature de cette offre, Mme Xxxxxx vous remettra une copie du programme
d'option d'achat d'Anapharm. En esperant pouvoir te compter parmi nous le plus
tot possible,
Salutations amicales,
J'accepte cette offre:__________________________
Xxxx xxxx date
Xxxx XxXxx, Pharm.D.
President.
[*]
[*]
[*] Confidential portions omitted and filed separately with the Commission.
December 12, 2001
[*]
Dear [*]:
Following our recent conversations, we are pleased to offer you the position of
[*]. The summary of our offer is as follows:
.. Starting date would be January 14;
.. An annual fixed salary of [*]
.. Your work place will mainly be in the USA, from your home place;
.. A [*];
.. A [*] summer vacation will be given at the end of our fiscal year,
which is April 30, 2002, plus the Christmas holidays during which our offices
are usually closed;
.. You will be entitled to Life Insurance, Disability Income Insurance and
Dental Care Insurance after 3 months of service, as well as to the 401K Plan
after [*];
.. [*].
.. In the case of an unjustified breach of contract [*].
It is understood that there is no clause or agreement linking you to your
present employer that would impede you from joining Anapharm's team.
Upon your arrival at Anapharm Inc., you will have to sign a confidentiality
agreement to conform to our internal policies in order to ensure the security of
information held by Anapharm Inc.
Following the signing of this letter, our agreement will be official. We wish to
thank you for your interest in Anapharm Inc. and we want you to know that we
would be proud to have you among our team.
_____________________________ _______________________________________
Xxxxxxxx Xxxxxxx Xxxxxxxx Xxxxx
Director, Human Resources Serior Director, Business Development
________________________________________________________________________________
I have read and I accept the conditions mentioned in this letter.
___________________________ _________________
[*] Date
SM/icg
[*] Confidential portions omitted and filed separately with the Commission.
ANAPHARM INC
Compensation of senior managers
(1) Bonus Bonus
Nom Position Salary (Method 1) (Method 2)
--------------------------------------------------------------------------------
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
--------------------------------------------------------------------------------
The notes discussed below related to bonuses do not apply to the following
people:
--------------------------------------------------------------------------------
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
[*] [*] [*] [*] [*]
--------------------------------------------------------------------------------
(1) Effective May 1, 2001
--------------------------------------------------------------------------------
The bonus is based on annual salary and is paid at year-end.
The bonus is increased (decreased) by the percentage increase (decrease) in the
Company's actual performance versus it's budgeted performance (applies to both
Method 1 and Method 2, whichever is used).
In order to xxxxxx internal operational efficiencies, Method 2 is applied
whenever the Company's earnings before taxes and tax credits exceed its
earnings before taxes by 30% (i.e. earnings before taxes and tax
credits/earnings before taxes >30%). If this condition does not apply, then
method 1 is applied.
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
Business Development Group
The compensation program for the business development group is different from
the other groups. This approach has been implemented in July 2001.
The base salary is personal and is related to the individual overall
performance of each Business Development (BD) manager.
Factors evaluated are as follows: attitude, achieving sales objectives as well
as budgeted expenses, autonomy etc.
A bonus program is in place. A group approach has been used, meaning that as
sales milestones are achieved, a pre-determined amount of money is, except for
clerical support, redistributed among the personnel in place within the
service.
On a fiscal year basis, as sales objectives are achieved, the following
schedule applies to the BD manager:
--------------------------------------------------------------------------------
----------------------------------------------
[*] [*]
----------------------------------------------
[*] [*]
----------------------------------------------
[*] [*]
----------------------------------------------
[*] [*]
----------------------------------------------
[*] [*]
----------------------------------------------
[*] [*]
----------------------------------------------
[*] [*]
----------------------------------------------
[*] [*]
----------------------------------------------
With the exception of secretaries, the remainder of personnel receives [*]
nominal amounts totalizing [*] each during each fiscal year.
[*] Confidential portions omitted and filed separately with the Commission.
GROUP
INSURANCE
=========
PLAN DESCRIPTION
GROUP INSURANCE PLAN
Policyholder ANAPHARM INC.
Policy No. : 96,054
TABLE OF CONTENTS
page
----
SUMMARY OF BENEFITS 1
GENERAL PROVISIONS
Definitions 12
Particulars 15
Insurance 17
Benefits 23
COVERAGE
Participant's Life Insurance 26
Dependents' Life Insurance 31
Participant's Accidental Death and Dismemberment Insurance 32
Short-term Disability Income Insurance 35
Long-term Disability Income Insurance 41
Supplemental Health Insurance 48
Medical Assistance Outside Canada 59
Dental Care Insurance 69
ANNEX
Basic Prescription Drug Insurance Plan (i)
ANNEX TO YOUR GROUP INSURANCE PLAN
FOLLOWING THE INTRODUCTION IN QUEBEC OF THE
ACT RESPECTING PRESCRIPTION DRUG INSURANCE
EFFECTIVE DATE: JANUARY 1, 1997
Coverage provided under the BASIC PRESCRIPTION DRUG INSURANCE PLAN for the cost
of pharmaceutical services and medications provided in Quebec, for every person
who is a resident of Quebec and who is duly registered with the Regie de
l'assurance-maladie du Quebec (hereafter referred to as the Board), is part of
the present plan, unless otherwise specified hereafter.
Coverage offered is in accordance with relevant provisions of the Act respecting
prescription drug insurance.
Any modification to the Act respecting prescription drug insurance which relates
to the basic plan will also modify the relevant provisions of the present plan.
This coverage is mandatory for all employees or retirees and their dependents
who are eligible to the present plan, subject to the provisions of the Act
respecting prescription drug insurance.
SPECIAL PROVISIONS FOR
----------------------
PERSONS OF AGE 65 AND OVER
--------------------------
The person's choice to be covered by the Board for the BASIC PRESCRIPTION DRUG
INSURANCE PLAN is irrevocable.
For the purpose of the present plan, persons of age 65 and over are presumed to
be covered with the Board for the BASIC PRESCRIPTION DRUG INSURANCE PLAN, as
well as dependents of a participant who is 65 years of age or over, regardless
of their age, unless otherwise specified in the present plan.
For any person aged 65 and over, who is eligible for insurance and who chooses
to be insured for the part of coverage corresponding to the BASIC PRESCRIPTION
DRUG INSURANCE PLAN under the present plan, this benefit provides no termination
with regard to the participant's age or the dependent's age.
--------------------------------------------------------------------------------
SUPPLEMENTAL HEALTH INSURANCE
--------------------------------------------------------------------------------
All provisions related to, "drugs or medicine" of the Supplemental Health
Insurance benefit remain in force, except for that part of coverage
corresponding to the BASIC PRESCRIPTION DRUG INSURANCE PLAN, described
hereafter.
PART OF COVERAGE CORRESPONDING TO
---------------------------------
THE BASIC PRESCRIPTION DRUG INSURANCE PLAN
------------------------------------------
.. Covered expenses and maximum contribution:
-----------------------------------------
The insurer will reimburse the cost of pharmaceutical services and
eligible medications as per the list of medications covered by the Board
and up to the maximum contribution, per adult and per calendar year,
provided under the Act respecting prescription drug insurance.
The maximum contribution is the total amount payable per adult for
deductible and coinsurance. For the purpose of the present plan, the
participant's maximum contribution also includes any amounts paid as a
deductible and coinsurance for a dependent child, if applicable. (Maximum
contribution of $750 per adult per calendar year as of 01-01-97)
.. Deductible:
----------
As provided in the Supplemental Health Insurance benefit (one deductible
for the benefit), subject to any maximum provided under the Act
respecting prescription drug insurance.
(ii)
.. Reimbursement by the insurer:
----------------------------
As provided in the Supplemental Health Insurance benefit. However, if the
reimbursement is inferior to the one provided by the Act respecting
prescription drug insurance, the reimbursement will be as per the minimum
reimbursement allowed.
(Minimum reimbursement of 75% as of 01-01-97)
Beyond the maximum contribution, per adult and per calendar year, the
insurer's reimbursement for eligible medications as per the list of the
Board will be 100%:
.. Maximum:
-------
None.
.. Exclusion:
---------
None, except if provided under the Act respecting prescription drug
insurance or its regulations.
This benefit terminates on the participant's 65th birthday or upon retirement,
if earlier, subject to the SPECIAL PROVISIONS FOR PERSONS OF AGE 65 AND OVER
included in this annex.
(iii)
SUMMARY OF BENEFITS
--------------------------------------------------------------------------------
The SUMMARY OF BENEFITS briefly describes the coverage of the group insurance
plan, based on the class the participant belongs to.
The following pages give a full description of the GENERAL PROVISIONS and of
each BENEFIT.
SPECIAL PROVISIONS
For the purposes of this plan, the masculine form includes the feminine unless
a different meaning is plainly to be taken from the context.
Participants are identified under the following classes:
Classes
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100 - Employees with dependents
110 - Employees without dependent
page 1
GENERAL PROVISIONS
ELIGIBILITY DATE
Subject to all other provisions, each employee shall become eligible on one of
the following dates:
- on the effective date of the plan, if he is then in the employer's service,
or
- on the date on which he has completed 3 months of continuous service with the
employer.
NORMAL RETIREMENT AGE
For the purpose of this plan, the normal retirement age shall be the first day
of the month following or coinciding with the participant's 65th birthday.
page 2
PARTICIPANT'S LIFE INSURANCE
Sum Insured
-----------
One times the annual salary, the result being rounded to the next $1,000.
Maximum: $170,000 without evidence of insurability or $340,000 with evidence of
insurability.
Reduction: This benefit is reduced by 50% on the participant's 65th birthday.
This benefit terminates on the participant's 70th birthday or upon retirement,
if earlier.
PARTICIPANT'S ACCIDENTAL DEATH
AND DISMEMBERMENT INSURANCE
Sum Insured
-----------
one times the annual salary, the result being rounded to the next $1,000.
Maximum: $170,000 without evidence of insurability or $340,000 with evidence of
insurability.
Reduction: This benefit is reduced by 50% on the participant's 65th birthday.
This benefit terminates on the participant's 70th birthday or upon
retirement, if earlier.
page 3
DEPENDENT'S LIFE INSURANCE
(class 100 only)
Spouse: $5,000
Each child aged
- less than 24 hours: None
- 24 hours and more: $2,500
This benefit terminates on the participant's 70th birthday or upon retirement,
if earlier.
page 4
SHORT-TERM DISABILITY INCOME INSURANCE
Weekly Indemnity
----------------
60% of the weekly salary, the result being rounded to the next dollar.
Weekly maximum: $1,000
Elimination Period:
- Accident: 14 calendar days
- Hospitalization: 14 calendar days
- Illness: 14 calendar days
For the purpose of defining the elimination period, any disability resulting
from an accident and starting more than 30 days after the said accident is
considered as a disability resulting from an illness.
Maximum Benefit Period: 17 weeks
Benefits are non taxable and are payable on a working day basis.
This benefit terminates on the participant's 70th birthday or upon retirement,
if earlier.
page 5
LONG-TERM DISABILITY INCOME INSURANCE
Monthly Indemnity
-----------------
66 2/3% of the first $2,500 of the basic monthly salary, plus 45% of the
excess, the result being rounded to the next dollar.
Monthly maximum: $3,500, subject to
applicable reductions.
However, the overall maximum must not exceed 85% of the net monthly salary
determined at the onset of disability.
Elimination Period: 17 weeks
Payment of benefits begins after the termination of the maximum benefit period
provided under the Short-term Disability Income Insurance, if applicable.
Maximum Benefit
Period: To the participant's 65th birthday
Maximum Annual Indexation Rate: 3%
Benefits are non taxable.
This benefit terminates on the participant's 65th birthday or upon retirement,
if earlier.
page 6
SUPPLEMENTAL HEALTH: INSURANCE
================================================================================
HOSPITALIZATION IN CANADA
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Deductible: Reimbursement: Daily Maximum:
none 100% Semi-private room without
limit as to the number of
days
================================================================================
EMERGENCY EXPENSES OUTSIDE THE PROVINCE OF RESIDENCE
and MEDICAL ASSISTANCE OUTSIDE CANADA
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Deductible: Reimbursement: Maximum Per Insured Person:
none 100% $4,000,000 Lifetime
================================================================================
OTHER MEDICAL EXPENSES IN CANADA
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Deductible
- Individual protection: $25
- Family protection: $50
Reimbursement
- drugs and paramedical fees: 80%
- other expenses: 100%
Maximum: Unlimited
================================================================================
Dependents, if applicable, are covered under the present benefit.
This benefit terminates the participant's 70th birthday or upon retirement, if
earlier.
page 7
Medical Expenses
----------------
Covered Expenses Maximums Per
---------------- Insured Person
--------------
Fees for nursing care $5,000 per calendar year.
Ambulance Unlimited.
Oxygen Unlimited.
Drugs or medicine Unlimited.
Artificial limbs Unlimited.
and eyes
Wheelchair, hospital Unlimited
bed, other therapeutic
appliances
Breast prostheses $150 per 24 months.
Medical elastic $100 per calendar year.
stockings
Room and board in a $20 per day; global
rehabilitation maximum of 90 days per
institution, a calendar year.
convalescent home
or a chronic care
institution
Orthopedic shoes $200 per calendar year.
(including ortheses
and alterations)
page 8
Medical Expenses (cont'd)
----------------
Covered Expenses Maximums Per
---------------- Insured Person
--------------
Intrauterine devices $50 per calendar year.
Eyeglasses or contact $200 lifetime.
lenses following
cataract surgery
Diagnostic laboratory $100 per calendar year.
and x-ray procedure fees
Orthopedic devices Unlimited.
Crutches and Unlimited.
hernial belts
Capillary $150 per calendar year.
prostheses
Sclerosing $15 per visit.
injections
Dental care as a result Unlimited.
of an accidental injury
Paramedical fees for $20 per visit. Global maximum
a physiotherapist and of $400 per calendar year.
a physical rehabilita- One (1) treatment per day.
tion therapist
Paramedical fees for a $20 per visit. Maximum of
speech therapist, an $400 per calendar year
audiologist, a chiro- for each of these professionals.
practor, an osteopath, a One (1) treatment per day.
psychologist, a podiatrist,
an acupuncturist and
an occupational therapist
page 9
Medical Expenses (cont'd)
----------------
Covered Expenses Maximums Per
---------------- Insured Person
--------------
X-rays by a $50 per calendar year.
chiropractor
Hearing aids $500 per 5-year period.
page 10
DENTAL CARE INSURANCE
Deductible
- Individual protection: $50
- Family protection: $50
Reimbursement
- Preventive treatments: 80%
- Basic treatments: 80%
Maximum Per Insured Person
- Preventive and
Basic treatments: $1,000 per
calendar year
Dependents, if applicable, are covered under the present benefit.
Expenses are reimbursed according to the Dental Surgeons Association's Fee
Guide for the current year.
This benefit terminates on the participant's 70th birthday or upon retirement,
if earlier.
page 11
GENERAL PROVISIONS
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DEFINITIONS
The terms and conditions of each of the benefits contained in this plan will
prevail notwithstanding anything to the contrary in the GENERAL PROVISIONS.
Acceptance of Evidence of Insurability: The date of acceptance of any evidence
--------------------------------------
of insurability means the date of receipt of the last document confirming the
insurer's acceptance of the risk.
Accidental Injury: Any bodily injury sustained while the insurance is in
-----------------
force, directly and solely due to an external, sudden, violent and
unintentional cause and requiring within thirty (30) days of the accident the
care of a physician.
Actively at Work: The status of a participant who is performing his usual
----------------
duties on a full-time and permanent basis and working a minimum of twenty-two
and a half hours (22.5) per week. Wherever there is mention of a number of
full-time work days, public holidays are considered full-time work days.
Day: A calendar day, except if otherwise mentioned in the present plan.
---
Dependents: The participant's spouse or the children of the participant or of
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the spouse. If dependents are insured,the words "spouse" and "child" have the
following meanings:
.. Spouse
The person who is legally married to a participant, or the person
designated by the said member, whom he
page 12
declares publicly to be his spouse and with whom he has been living on a
permanent basis for at least one (1) year. In all cases, a de facto
separation of more than three (3) months results in the loss of status as
spouse.
.. Child
Any single child of the participant or of his spouse residing in Canada who
depends on the participant for support and who meets at least one of the
following conditions:
- He is under twenty-one (21) years of age;
- He is under twenty-six (26) years of age and is attending a recognized
educational institution on a full-time basis;
- He became totally and permanently disabled while still considered a
dependent under a) or b) above.
Disability: A state of total and continuous incapacity as defined in the
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benefits of the present plan. For disability to be acknowledged, the
participant's condition must require regular care actually given by a
physician or a specialist. It is understood that whenever medical care is
necessary and, according to the insurer, is a matter for a specialist, the
medical care must actually be given by a specialist of the appropriate
field.
Eligibility Period: The continuous period, as specified in the Summary of
------------------
Benefits, during which an employee must be actively at work before being
eligible for coverage under this insurance.
Elimination Period: The continuous period indicated in the Summary of Benefits
------------------
during which a participant must be absent from work due to disability before he
can begin to receive disability income benefit payments under a disability
income benefit.
page 13
Employee: A person actively working on a permanent basis for the policyholder
--------
and receiving regular salary for services rendered.
Illness: Any deterioration in health requiring regular, continuous and curative
-------
care actively provided by a physician and satisfactory to the insurer, and
whose default would bring deterioration of the person's health.
Insured Person: The participant and the dependents of the participant insured
--------------
under this plan.
The insured person must at all times be covered under a government health plan
and live in Canada permanently (at least one hundred and eighty-two [182] days a
year), in order to be eligible under the present plan and to maintain his rights
to insurance, unless otherwise agreed previously with the insurer or unless
mention to the contrary is made in the present plan.
Participant: Any employee insured under this plan.
-----------
Physician: A person who is legally licensed and authorized to practice
---------
medicine.
Salary: The remuneration that the employer has stated to the insurer including
------
any additional income earned on a regular basis (overtime, bonuses,
commissions, shift differentials, gratuities) in accordance with the standards
of the Employment Insurance Act.
Whenever the remuneration is composed wholly or partly of commissions or
gratuities, the salary will be based on the average basic salary plus
commissions and gratuities earned during the calendar year preceding the year of
insurance. If the employee has not completed one (1) year of service, the salary
shall be the estimated annual remuneration of the employee at the beginning of
the year of insurance up to a maximum of seventy-five percent (75%) of the
maximum insurable earnings determined under the Employment Insurance Act.
page 14
Salary (Net): The participant's annual salary immediately prior to the
-----------
beginning of disability, less:
- The employee's annual Employment Insurance premium;
- The employee's annual Quebec or Canada Pension Plan contribution;
- Income tax deducted according to the tax tables established under the
Canadian Income Tax Act and the income tax act of the participant's
province of residence.
Specialist: A physician licensed by the provincial licensing authority to
----------
practice medicine with specialization.
PARTICULARS
PLAN AMENDMENT
--------------
The benefits herein provided are complementary to the benefits provided by
government plans. Any modification brought to one of these plans after the
effective date of the present plan will in no way modify the benefits herein
provided, unless an agreement is signed by the authorized officers of
the insurer and the policyholder. However, this does not apply to modifications
regarding the maximum insurable earnings determined under the Employment
Insurance Act.
INCONTESTABILITY
----------------
Whenever evidence of insurability is required to approve insurance for a
participant or a dependent, or to approve one of the benefits, the statements
made in such
page 15
proof are, except in cases of error in age or fraud, accepted as true and
incontestable after the said participant's or dependent's insurance or benefit
has been in force for two (2) years, and provided the participant or dependent
is still living at that time.
If the insurance is cancelled and then reinstated, the two-year period starts
as of the date the insurance has been reinstated.
RENUNCIATION
------------
In a case where the insurer does not require compliance with a provision of this
plan, such occurrence in no way creates a commitment to act likewise in the
event of a subsequent breach of the same provision. Moreover, no approval by the
insurer of any act, on the part of the policyholder or of a participant, for
which such approval was required, shall exempt the policyholder or the
participant from having to obtain the insurer's approval for any subsequent
similar act.
INDIVIDUAL CERTIFICATES
-----------------------
The insurer issues individual certificates to be delivered by the policyholder
to each participant.
LAWFUL CURRENCY
---------------
All payments hereunder will be made in the lawful currency of Canada and
according to the exchange rates effective at the time the event giving
entitlement to benefits took place.
page 16
BENEFICIARY
-----------
Any participant may name a beneficiary or change a named beneficiary, subject
to the provisions of the law, by written declaration signed by the participant
and delivered to the insurer's head office.
The insurer declines any responsibility with respect to the sufficiency or
validity of such nomination or change of beneficiary.
The rights of a beneficiary who dies before the participant revert to the
participant.
If no beneficiary has been named, the death benefit is paid to the
participant's rightful claimants.
INSURANCE
ELIGIBILITY
-----------
Employee
An employee becomes eligible:
a) as of the effective date of the plan, in the case of any employee then in
the employer's service, provided the eligibility period specified in the
Summary of Benefits is satisfied, if applicable; or
b) in all other cases, on the date the employee has satisfied the eligibility
period specified in the Summary of Benefits, if applicable.
However, no employee hired after the effective date of the plan will be
eligible if he attains age
page 17
sixty-five (65) before the end of the eligibility period.
Moreover, a participant is not eligible for the long-term disability
income benefit if he attains age sixty-five (65) before the end of the
elimination period of this benefit.
Dependents
A dependent becomes eligible on the latest of the following dates:
a) The date on which the employee of whom he is dependent becomes eligible;
b) The date on which he meets the definition of dependent of this plan for the
first time;
c) The day after he leaves the hospital, if he is hospitalized on the date on
which he would normally be eligible. However, this does not apply to the
life insurance benefit or in the case of a newborn child.
APPLICATION FOR GROUP INSURANCE
-------------------------------
Any employee who is eligible for the insurance must submit an application for
himself and for each of his dependents, at their respective eligibility date, on
forms supplied by the insurer.
EFFECTIVE DATE OF INSURANCE
---------------------------
Whether plan membership is compulsory or voluntary, the employee's insurance and
dependents' insurance, if any, take effect on one of the following dates:
page 18
a) The eligibility date, if the application is received by the insurer prior
to that date, or within thirty-one (31) days after such date;
b) The date on which the insurer accepts the required evidence of
insurability, in all other cases. The employee must provide such evidence,
at no expense to the insurer.
However, if the employee was not actively at work on the date insurance would
otherwise have become effective, the insurance takes effect on the date the
employee returns to active work.
Any amount of insurance in excess of the non-evidence maximum shown in the
Summary of Benefits, if applicable, takes effect on the date the insurer
accepts the evidence of insurability.
TERMINATION OF INSURANCE
------------------------
Participant
A participant's insurance automatically terminates on the earliest of the
following dates:
a) The date the benefit or plan is terminated;
b) The date on which the participant retires, unless otherwise specified in
the Summary of Benefits;
c) The date the participant reaches the age limit specified in the Summary of
Benefits, if applicable;
d) The date of the participant's death;
page 19
e) The later of the following dates:
- the date indicated on a written notice received from the policyholder;
- the date this notice was received by the insurer;
f) The date the participant is incarcerated after committing a criminal
offence for which he was found guilty;
g) The date the participant ceases to qualify as an employee as defined in
this plan, except in the following cases:
- If the participant ceases to be actively at work due to illness or
accidental injury, the participant is considered to remain in the
employer's service as long as he is entitled to the disability income
benefits of the present plan.
- In the case of temporary termination of employment due to a strike or
a lock-out, the insurance, with the exception of disability income
benefits, is kept fully in force for a period not exceeding three (3)
months for all participants, provided premiums continue to be paid,
and provided there be no individual selection.
The insurance may however be cancelled or modified within the first
seven (7) days of the event, if the policyholder so requests in
writing and if both parties agree. The cancellation or modification
takes effect on the date the request is received by the insurer.
- In the case of temporary termination of employment due to the lay-off
of a participant, class or category of employees, the insurance is
kept fully in force for a period not exceeding three (3) months for
all participants, provided
page 20
premiums continue to be paid, and provided there be no individual
selection.
The insurance may however be cancelled if the policyholder so requests
in writing; in such a case, the cancellation takes effect on the date
the request is received by the insurer.
- If the participant ceases to be actively at work due to a maternity
leave taken in conformity with a provincial or federal law, the
insurance is kept fully in force for a maximum period of eighteen (18)
weeks, provided premiums continue to be paid.
If the participant ceases to be actively at work due to a parental
leave taken in conformity with a provincial or federal law, the
insurance is kept in force for a maximum period of thirty-four (34)
continuous weeks, provided such period is part of the fifty-two (52)
week period immediately following the date of birth or adopting, if
prior agreement with the insurer was made and premiums continue to be
paid.
If disability occurs during the maternity or parental leave, the
elimination period of the disability income insurance will only start
at the date the participant was expected to return to work.
The insurer, however, reserves the right to terminate any extension of
insurance herein specified by giving the policyholder thirty-one (31) days
notice to that effect.
Dependents
Unless otherwise specified in the Summary of Benefits, a dependent's insurance
terminates on the earliest of the following dates:
page 21
a) On the date the participant of whom he is a dependent ceases to be covered
under the plan;
b) On the date the dependent cease to be a dependent as defined in this plan;
c) The later of the following dates:
- the date indicated on a written notice received from the policyholder;
- the date this notice was received by the insurer.
The above provisions apply equally in the case of partial cancellation of
insurance owing to the cancellation of one or several specific benefits.
REINSTATEMENT OF INSURANCE
--------------------------
Whether plan membership is compulsory or voluntary, an employee's insurance and
dependents' insurance, if any, are reinstated for the same benefits and
according to the terms that existed at the time of cancellation. The
reinstatement takes effect on one of the following dates:
a) The date of return to active work, provided the employee is again eligible
and provided the application reaches the insurer within thirty-one (31)
days of return to active work and if absence from active work lasted less
than twelve (12) months. Following this thirty-one (31) day period, the
insurance can only become effective on the date the insurer accepts the
required evidence of insurability, at no expense to the insurer;
b) The date on which the insurer accepts the required evidence of insurability
at no expense to the insurer, if the insurance terminated for any reason
other than absence from active work;
page 22
c) The date on which the employee and dependents, if any, again satisfy the
requirements with regard to eligibility and the effective date of
insurance, if absence from active work lasted more than twelve (12) months.
However, any employee not actively at work on the day the insurance would
otherwise be reinstated by virtue of this article will again be insurable only
when he resumes active work. Moreover, if an individual life insurance contract
has been issued in accordance with the "Conversion privilege" included in the
participant's group life insurance benefit, and provided such individual
contract is still in force, the insured person will again be entitled to the
group insurance life benefit only on the date the insurer accepts the required
evidence of insurability.
BENEFITS
CLAIMS NOTICE
-------------
Supplemental Health and Dental Care insurance, if applicable:
The insurer must be notified of any claim for Supplemental Health or Dental Care
insurance within twelve (12) months immediately following the date of the event
which gives entitlement to benefits, on forms provided by the insurer and, if
applicable, with satisfactory written proof.
Other Benefits:
Any other claim must be submitted on forms provided for that purpose by the
insurer within the thirty-one (31)
page 23
days immediately following the date of the event which gives entitlement to
benefits, and satisfactory written proof must be provided to the insurer within
ninety (90) days immediately following the date benefits became payable.
The insurer reserves the right to require additional proof or information
whenever it deems necessary and to have the insured person examined by a
physician of its choice.
Any claim submitted after the ninety-day (90) period and while the plan is in
force limits the insurer's responsibility to the ninety-day (90) period
preceding the date that any written request was received.
Notwithstanding any provisions to the contrary, upon cancellation of the plan,
any income disability claim must be submitted to the insurer within six (6)
months of the onset of such disability. Any other claim must be submitted within
ninety (90) days following cancellation of the plan.
RIGHT OF RECOVERY
-----------------
If the insured person can claim to a third party indemnities for loss entitling
him to benefits payable under the present plan, the insurer is entitled to
recover from any person, including the insured person, any insurer or any other
organization, the benefit payments that the insured person would have received
or been entitled to receive, subject however to the maximum amount of
indemnities payable under the benefits of the present plan.
page 24
MEDICAL EXAMINATION
-------------------
The insurer has the right to require, as often as deemed necessary and at his
own expense, a medical examination of any person for whom a claim is submitted
and to obtain the report of any physician or any dentist having examined such
person.
Failure on the part of an insured person to submit to such examination results
in the loss of any right to benefits.
BENEFIT PAYMENT
---------------
The insurer will pay the benefits according to the terms and conditions of the
plan within thirty (30) days following the receipt of the required satisfactory
proof of claim. However, in the case of disability claims, the thirty (30) days
commence from the expiry of the elimination period if such date is subsequent to
submitting satisfactory proof of claim. Payments are made according to the terms
and conditions of the plan with retroactive adjustments.
Disability income benefits payable to a participant incapable of managing
his assets and giving receipt are paid to the guardian or curator. However,
after a six (6) month period following the date the participant was declared
unfit by a physician, the insurer will continue to pay the benefits provided the
institution of a protective supervision is undertaken.
page 25
PARTICIPANT'S LIFE INSURANCE
--------------------------------------------------------------------------------
Upon the death of the participant, the insurer undertakes to pay to the
beneficiary the sum insured as indicated in the Summary of Benefits, based on
the participant's class and subject to the terms and conditions hereinafter
specified.
SPECIAL DEFINITION
------------------
Disability
If the participant is covered with LONG-TERM DISABILITY INCOME INSURANCE under
the present plan:
A state of total and continuous incapacity, resulting from illness or accidental
injury, which wholly prevents the participant from performing:
a) each and every task of his regular employment during the elimination period
of the Long-term Disability Income benefit and during the twenty-four (24)
months immediately following this period, regardless of the availability of
such occupation; and
b) afterwards, any remunerated function or work for which he is
reasonably qualified by training, education or experience, regardless of
the availability of such occupation.
The disability will only be recognized if the participant receives no
remuneration arising directly or indirectly from any employment, except under a
rehabilitation program approved by the insurer.
page 26
If the participant is not eligible to receive benefits or is not covered with
LONG-TERM DISABILITY INCOME INSURANCE under the present plan:
A state of total and continuous incapacity, resulting from illness or
accidental injury, which wholly prevents the participant from performing any
work for remuneration or profit.
CONVERSION PRIVILEGE
--------------------
A participant who has not attained age sixty-five (65) and whose group coverage
is cancelled due to termination of employment or of group membership, and not
because of cancellation of this plan (subject, however, to any legal provision
to this effect), can, within thirty-one (31) days of such cancellation, convert
all or part of his life insurance coverage into an individual life insurance
contract of a type usually issued by the insurer, without having to provide
evidence of insurability. The participant may choose one of the following types
of insurance:
.. permanent;
.. term to age sixty-five (65);
.. one-year (1) term convertible into permanent or term to age sixty-five (65)
at the end of one (1) year.
In all cases, the face amount of the individual policy is the least of the
following amounts, whether the participant be insured by more than one life
insurance benefit, optional life insurance benefit or by more than one group
insurance policy issued by the insurer:
a) The amount selected by the participant at the time of conversion;
page 27
b) The amount for which the participant was insured immediately prior to
the termination of his insurance;
c) The difference between the amount for which the participant was insured
immediately prior to the termination of his insurance, and the amount for
which he is eligible under a new group life insurance contract;
d) Two hundred thousand dollars ($200,000).
Such individual insurance policy shall not contain a disability clause, nor an
accidental death and dismemberment clause, and the premium shall be based on the
insurer's rates in effect which apply to the plan and to the amount of such
policy, according to the participant's attained age and to the class of risk to
which he belongs.
The said policy will only be issued if the insurer receives a written request to
that effect, together with a deposit covering the monthly premium for a one-year
(1) term policy within thirty-one (31) days following the date of the
termination of the participant's insurance, and will take effect only at the
expiration of that period.
Should the participant die during the period of thirty-one (31) days following
the termination of his insurance, the insurer shall pay an amount equal to the
convertible amount of insurance prior to the termination of his insurance.
WAIVER OF PREMIUMS
------------------
a) A participant who is under sixty-five (65) years of age and becomes
disabled is eligible for waiver of premiums under this benefit, if such
participant is
page 28
eligible for long-term disability income benefit under the present plan.
If the participant is not eligible to receive benefits or is not
covered under the long-term disability income benefit, he is eligible
for waiver of premiums under this benefit if he fulfills the following
conditions:
- The participant is less than sixty-five (65) years of age at the onset
of disability;
- The participant became disabled according to the definition of
Disability of the present benefit, before the termination of
employment and while insured under the present benefit;
- The participant has been disabled for at least six (6) continuous
months. Proof of disability must be satisfactory to the insurer and
must be submitted within nine (9) months from the onset of disability,
at no expense to the insurer.
The amount of insurance for which waiver of premiums is granted will not be
greater than that which was in force on the participant's life at the onset of
disability; this amount will be subject to reduction and termination as
indicated in the Summary of Benefits, if applicable, as if the participant were
actively at work.
b) The participant's waiver of premiums begins on the first of the following
dates:
- The day following the elimination period of the Long-term Disability
Income benefit, if applicable;
- The day following a continuous disability period of six (6) months.
page 29
c) The participant whose premiums are waived under this article must provide
the insurer with proof of disability, as often as the insurer may
reasonably require. Such proof is to be provided at no expense to the
insurer.
d) The waiver of premiums terminates on the earliest of the following dates:
- The date on which the participant ceases to be disabled;
- The date on which the participant fails to submit to an examination by
the physician designated by the insurer;
- The date on which the participant retires or reaches the normal
retirement age under the employer's pension plan, but never beyond the
normal retirement age indicated in the Summary of Benefits of the
present plan;
- The date on which the participant reaches the age of termination
indicated in the Schedule of Benefits, if applicable;
- The date on which the participant fails to provide any proof of
disability required by the insurer;
- The date on which the participant is incarcerated after committiqg a
criminal offence for which he was found guilty.
page 30
DEPENDENT'S LIFE INSURANCE
--------------------------------------------------------------------------------
Upon the death of an insured dependent, the insurer undertakes to pay to the
participant the benefits specified herein, subject to the terms and conditions
hereinafter specified.
The sum insured under this benefit, based on the participant's class, is shown
in the Summary of Benefits.
WAIVER OF PREMIUMS
------------------
A participant whose premiums are waived under the article Waiver of Premiums of
his life insurance benefit is also entitled to waiver of premiums for the
present benefit, under the same conditions.
EXTENSION OF DEPENDENT'S INSURANCE AT THE PARTICIPANT'S DEATH
-------------------------------------------------------------
At the participant's death, the dependents' insurance is extended, without
premium payment, to the earliest of the following dates:
a) Twenty-four (24) months after the participant's death;
b) The date on which the dependents' insurance would have terminated had the
participant then been living;
c) The termination date of the benefit or plan.
page 31
PARTICIPANT'S ACCIDENTAL DEATH
AND DISMEMBERMENT INSURANCE
--------------------------------------------------------------------------------
The insurer undertakes to pay the sum insured at the time of accidental death or
dismemberment, provided the participant's life insurance benefit remains in
force and subject to the terms and conditions hereinafter specified.
The sum insured under this benefit, based on the participant's class, is shown
in the Summary of Benefits. In the event of death, the benefit is payable to the
beneficiary and, in the event of dismemberment, the benefit is payable to the
participant.
SPECIAL CONDITIONS
------------------
The sum insured is payable if the participant suffers an accidental loss of a
type described in the schedule of benefits shown below and provided such loss
results directly from accidental injury and occurs within three hundred and
sixty-five (365) days of the accident. No benefits shall be payable for losses
arising from accidents occurring prior to the participant's effective date of
coverage.
SCHEDULE OF BENEFITS
--------------------
Percentage
Accidental Loss of of Sum Insured
------------------ --------------
- life 100%
- sight in both eyes 100%
- both hands or both feet 100%
- one hand or one foot and sight in one eye 100%
- one hand and one foot 100%
- one hand or one foot 50%
- sight in one eye 50%
- hearing in both ears 50%
page 32
The term "loss" means total and irrecoverable loss of the use of a limb or part
of a limb, as specified in the preceding Schedule of Benefits, of an eye or of
hearing, such that its use may not be even partially restored hy therapy of any
kind.
If the participant suffers more than one loss as a result of the same accident,
only one benefit, the greater, will be paid.
EXCLUSIONS
----------
No benefit shall be paid under this benefit for any loss resulting directly or
indirectly from:
a) suicide, attempted suicide or voluntary self-inflicted injury, while sane
or insane;
b) committing, attempting to commit, or provoking an assault or criminal
offence;
c) civil unrest, insurrection or war, whether war be declared or not, or
participation in a riot;
d) service in the armed forces or reserves of any country;
e) flight or attempted flight on board a plane or other aircraft if the
participant is part of the crew or performs any function relating to the
flight, or participates in the flight as a parachutist;
f) injuries sustained by the participant as the result of driving a vehicle,
if the participant at the time of sustaining the injuries had alcohol in
his blood in excess of eighty (80) milligrams of alcohol per one hundred
(100) millilitres of blood;
page 33
g) poisoning or inhalation of gas of any kind, whether it be voluntary or
not, except if poisoning or inhalation occurs while the participant is in
the exercise of his duties;
h) taking of medication or drugs of any kind.
EXAMINATION AND AUTOPSY
-----------------------
If required by the insurer before payment, the participant, if he is alive, must
allow himself to be examined, and if he is dead, the insurer will be entitled to
have the participant's body examined and have an autopsy performed.
WAIVER OF PREMIUMS
------------------
A participant whose premiums are waived under the article Waiver of Premiums of
his life insurance benefit is also entitled to waiver of premiums for the
present benefit, under the same conditions.
However, waiver of premiums ceases on the termination date of the benefit or
plan.
page 34
SHORT-TERM DISABILITY INCOME INSURANCE
--------------------------------------------------------------------------------
Upon the participant becoming disabled due to illness or accidental injury, the
insurer undertakes to pay the participant the weekly indemnity specified herein
for each week or part of a week during which the total disability lasts, subject
to the terms and conditions hereinafter specified.
SPECIAL DEFINITIONS
-------------------
Hospitalization: Occupancy of a hospital room as admitted bedridden patient, if
an invoice is issued by a government health plan.
Disability: A state of total and continuous incapacity, resulting from illness
or accidental injury, which totally prevents the participant from performing
each and every task of his regular employment, without regard to the
availability of such occupation, provided the participant receives no
remuneration arising either directly or indirectly from any employment.
PARTICULARS
-----------
Beginning of Benefits: Payment of weekly indemnity begins following expiry of
the elimination period specified in the Summary of Benefits.
page 35
Amount of Benefits: The amount of weekly indemnity payable under this benefit
is determined according to a formula set forth in the Summary of Benefits and
may not exceed the weekly maximum amount therein specified.
Reduction of Benefits:
a) The weekly indemnity will be reduced by any disability benefits which are
payable or which would have been payable had a satisfactory application
been made under
i) a workers' compensation act;
ii) a provincial automobile insurance law recognized under the
Employment Insurance Regulations;
iii) the Quebec or Canada Pension Plan;
iv) any other similar law;
v) a provincial crime victims compensation act, except for the period
during which employment insurance benefits would or could have been
payable.
However, if benefits payable under the present benefit are taxable, they
will be calculated as follows;
1. the indemnity payable by the insurer,
2. lese the federal and provincial taxes applicable, according to the
participant's personal exemption,
3. less the indemnity payable by the government plan.
page 36
b) The weekly indemnity will be reduced by any pension benefits that the
participant receives from the Quebec or Canada Pension Plan.
c) The weekly indemnity will be reduced by any payment received according to
the employer's policy regarding continuation of salary, vacation, statutory
holidays or sick leave, if the insurer receives a written notice to this
effect at the time of claim and prior to any other subsequent period of
paid leave.
Termination of Benefits: Weekly indemnity ceases on the earliest of the
following dates:
a) The date on which the maximum benefit period specified in the Summary of
Benefits expires;
b) The date on which the participant ceases to be disabled;
c) The date on which the disabled participant reaches the age of termination
indicated in the Summary of Benefits, if applicable, provided the
participant has received at least fifteen (15) weeks of benefits;
otherwise, on the date on which he has received fifteen (15) weeks of
benefits;
d) The date on which the participant retires;
e) The date of the participant's death;
f) The date on which the participant fails to submit to an examination by the
physician designated by the insurer;
g) The date on which the participant fails to provide any evidence of
disability required by the insurer;
h) The date on which the participant begins a remunerative occupation;
page 37
i) The date on which the participant is incarcerated after committing a
criminal offence for which he was found guilty.
SUCCESSIVE PERIODS OF DISABILITY
--------------------------------
If the participant who has returned to active work again becomes disabled while
this coverage is in force, within fifteen (15) days of the first disability, and
if such disability results from the same cause as the previous disability or
from related causes, this is considered to be a continuation of the previous
disability.
If the participant who has returned to active work for a period of fifteen (15)
consecutive days or more again becomes disabled, while this coverage is in
force, and if such disability results from the same cause as the previous
disability or from related causes, this is considered to be a new disability
only if the participant is not entitled to monthly disability benefits, and a
new elimination period will apply.
However, if the participant who has returned to active work again becomes
disabled while this coverage is in force, due to an illness or accidental injury
totally unrelated to the previous cause of disability, this is considered to be
a new disability and a new elimination period will apply.
EXCLUSIONS AND LIMITATIONS
--------------------------
a) The benefit specified herein does not cover any disability resulting from
one of the following causes:
Injury or illness resulting from civil unrest, insurrection or
war, whether war be declared or not, or participation in a riot;
page 38
- Attempted suicide voluntary self-inflicted injury, while sane or
insane;
- Cessation of work to receive care which is not medically required or
which is given for cosmetic purposes, unless such care is for
accidental injury and commenced within ninety (90) days of the
accident;
- Injury or illness while committing, attempting to commit, or provoking
an assault or criminal offence.
b) Pregnancy - Weekly indemnity is paid in the event of illness relating to
pregnancy. However, the insurer pays no indemnity for any illness or
accidental injury:
- During a maternity or parental leave taken in accordance with
provincial or federal legislation or during any maternity or parental
leave taken in agreement with the employer;
- In the course of any period during which the participant receives
maternity or parental benefits under the Employment Insurance Act;
- During any extension of maternity or parental leave beyond the periods
specified above, if the participant was entitled to and requested such
extension.
c) If disability results from drug addiction or alcoholism, the weekly
indemnity will be paid provided that the participant is following a closed
treatment program approved by the insurer.
d) A participant who is out of Canada and the United States for a period of
ninety (90) consecutive days or more will no longer be entitled to the
indemnity under the present benefit and such entitlement xxxx
xxxx 39
be restored only upon the participant's return, subject to all other
provisions of the present benefit.
e) The insurance provided herewith does not cover any disability resulting
from an illness or accidental injury which occurs during a strike, lock-out
or temporary layoff, if the participant's benefit is not kept in force
during the strike, lock-out or temporary layoff.
However, if the participant's benefit is kept in force, the elimination
period of the disability income benefit begins on the date the participant
would have returned to work.
WAIVER OF PREMIUMS
------------------
A participant whose premiums are waived under the article Waiver of Premiums of
his life insurance benefit is also entitled to waiver of premiums for the
present benefit, under the same conditions.
However, waiver of premiums ceases on the termination date of the benefit or
plan.
--------------------------------------------------------------------------------
page 40
LONG-TERM DISABILITY INCOME INSURANCE
--------------------------------------------------------------------------------
Upon the participant becoming disabled due to illness or accidental injury, the
insurer undertakes to pay the participant the monthly indemnity specified herein
for each month or part of a month (one-thirtieth (1/30) of the monthly indemnity
for each day) during which the disability lasts, subject to the terms and
conditions hereinafter specified.
SPECIAL DEFINITION
------------------
Disability
A state of complete and continuous incapacity, resulting from illness or
accidental injury, which wholly prevents the participant from performing:
a) Each and every task of his regular employment during the elimination period
and during the twenty-four (24) months immediately following this period,
regardless of the availability of such occupation; and
b) Afterwards, any remunerated function or work for which he is reasonably
qualified by training, education or experience, regardless of the
availability of such occupation.
Disability will only be recognized if the participant receives no remuneration
arising either directly or indirectly from any employment, except under a
rehabilitation program approved by the insurer.
--------------------------------------------------------------------------------
page 41
PARTICULARS
-----------
Beginning of Benefits: Payment of monthly indemnity begins following expiry of
the elimination period specified in the Summary of Benefits.
Amount of Benefits: The amount of monthly indemnity payable under this benefit
is determined according to a formula set forth in the Summary of Benefits and
may not exceed the monthly maximum amount therein specified.
Reduction of Benefits: The monthly indemnity payable under this benefit will be
reduced, after the application of the monthly maximum indicated in the Summary
of Benefits, by any disability benefits which are payable or which would have
been payable to the participant had a satisfactory application been made under:
a) the Quebec or Canada Pension Plan, excluding benefits payable on behalf of
dependent children;
b) a workers' compensation act;
c) a provincial automobile insurance law;
d) a provincial crime victims compensation act.
Moreover, the amount of monthly disability income benefits payable by the
insurer is adjusted so that the sum of all income, compensation, indemnity and
benefits which the participant would or could receive, due to his disability,
from: (a) the policyholder, (b) any government body, (c) under any group
insurance or pension plan to which the policyholder contributes, and (d) any
other insurance contract, may at no time exceed the OVERALL MAXIMUM, as defined
in the Summary of Benefits.
Future cost of living adjustments made to amounts received from any of the
above-mentioned sources will not bring about further reductions.
page 42
However, if benefits payable under the present benefit are taxable, they will be
calculated as follows:
l. the indemnity payable by the insurer,
2. less the federal and provincial taxes applicable, according to the
participant's personal exemption,
3. less the indemnity payable by the government plan.
Termination of Benefits: The monthly indemnity ceases on the earliest of the
foilowing dates:
a) The date the maximum benefit period specified in the Summary of Benefits
has been reached;
b) The date on which the participant ceases to be disabled;
c) The date on which the parricipant reaches the age of sixty-five (65);
d) The date on which the participant retires or reaches the normal retirement
age under the employer's pension plan, but never beyond the normal
retirement age indicated in the Summary of Benefits of the present plan;
e) The date on which the participant starts to receive pension benefits from
the Quebec or Canada Pension Plan;
f) The date of the participant's death;
g) The date on which the participant fails to submit to an examination by the
physician designated by the insurer;
h) The date on which the participant fails to provide any evidence of
disability required by the insurer;
i) The date on which the participant refuses to participate in a
rehabilitation program or to
page 43
engage in rehabilitation employment which the insurer and its consulting
physicians deem reasonably appropriate;
j) The date on which the participant engages in a remunerative occupation,
unless it is rehabilitation employment;
k) The date on which the participant is incarcerated after committing a
criminal offence for which he was found guilty.
SUCCESSIVE PERIODS OF DISABILITY
--------------------------------
If the participant who has returned to active work again becomes disabled while
the coverage is in force, within six (6) consecutive months of the first
disability and if such disability results from the same cause as the previous
disability or from related causes, this is considered to be a continuation of
the previous disability. During the elimination period, successive periods of
disability from a single cause separated by fifteen (15) days or less will be
considered as the same period.
However, if the participant who has returned to active work again becomes
disabled while the coverage is in force, due to an illness or accidental injury
totally unrelated to the previous cause of disability, the disability is
considered to be a new disability and a new elimination period will apply.
page 44
EXCLUSIONS AND LIMITATIONS
--------------------------
a) The benefit specified herein does not cover any disability resulting from
one of the following causes:
- Injury or illness resulting from civil unrest, insurrection or war,
whether war be declared or not, or participation in a riot;
- Attempted suicide or voluntary self-inflicted injury, while sane or
insane;
- Flight or attempted flight on board an airplane or other aircraft if
the participant is part of the crew or performs any function relating
to the flight, or participates in the flight as a parachutist;
- Injury or illness resulting from committing, attempting to commit, or
provoking an assault or criminal offence.
b) Pregnancy - Monthly indemnity is paid in the event of illness relating to
pregnancy. However, the insurer pays no indemnity for any illness or
accidental injury:
- During a maternity or parental leave taken in accordance with
provincial or federal legislation or during any maternity or parental
leave taken in agreement with the employer;
- In the course of any period during which the participant receives
maternity or parental benefits under the Unemployment Insurance Act of
Canada;
- During any extension of maternity or parental leave beyond the periods
specified above, if the participant was entitled to and requested such
extension.
page 45
c) If disability results from drug addiction or alcoholism, the monthly
disability benefits will be payable provided that the participant is
following a closed treatment program approved by the insurer.
d) No benefits are payable to a participant who was insured on the
commencement date of this plan, for any disability beginning within twelve
(12) months of such date if the disability is wholly or partly
attributable to an illness or injury for which the participant
received care or took medication within the ninety days preceding the plan
commencement date.
However, if this plan is a replacement plan, this provision does not
apply to participants who were insured under the previous plan on the
date it was terminated.
Furthermore, no benefits are payable to a participant who becomes insured
after the commencement date of this plan, for any disability beginning
within twelve (12) months of the participant's effective date of insurance,
if the disability is wholly or partly attributable to an illness or injury
for which he received care or took medication within the ninety (90) days
preceding his effective date of insurance.
e) A participant who is out of Canada and the United States for a period of
ninety (90) consecutive days or more will no longer be entitled to the
indemnity under the present benefit and such entitlement will be restored
only upon the participant's return, subject to all other provisions of the
present benefit.
f) The insurance provided herewith does not cover any disability resulting
from an illness or accidental injury which occurs during a strike, lock-out
or temporary layoff, if the participant's benefit is not kept in force
during the strike, lock-out or temporary layoff.
page 46
However, if the participant's benefit is kept in force, the elimination
period of the disability income benefit begins on the date the participant
would have returned to work.
WAIVER OF PREMIUMS
------------------
A participant whose premiums are waived under the article Waiver of Premiums of
his life insurance benefit is also entitled to waiver of premiums for the
present benefit, under the same conditions.
REHABILITATION PROGRAM
----------------------
A participant who was disabled for at least the elimination period and who, on
the prescription and under the supervision of his physician, registers for a
rehabilitation program approved by the insurer, is eligible to receive the
indemnity payable under this benefit for a maximum period of twenty-four (24)
months in addition to receiving the remuneration payable under this
rehabilitation program.
However, the sum of the remuneration payable under the rehabilitation program
and the monthly indemnity under this benefit must not exceed the monthly salary
the participant was being paid at the onset of disability. If this sum exceeds
one hundred per cent (100%) of the net monthly salary determined at the onset of
disability (or of the gross monthly salary if the benefit is taxable), the
income payable under this benefit will be reduced so as not to exceed this
salary.
INDEXATION
----------
The amount of benefit payable will be adjusted on the first day of January of
each year according to the Canadian Consumer Price Index, up to the maximum
annual indexation rate indicated in the Summary of Benefits, if applicable.
page 47
SUPPLEMENTAL HEALTH INSURANCE
--------------------------------------------------------------------------------
The insurer undertakes to reimburse health care expenses incurred due to
accidental injury, illness or pregnancy, subject to the terms and conditions
hereinafter specified.
SPECIAL DEFINITIONS
-------------------
Hospital: Hospital means an institution providing care of short duration
a) legally acknowledged as such;
b) intended for the care of bedridden patients; and
c) which provides at all times the services of physicians and registered
nurses.
Units set aside for convalescent or chronic care purposes in hospitals are
excluded.
Rehabilitation institution, convalescent home or chronic care institution: Such
terms designate an institution or health unit
a) legally acknowledged as such; and
b) intended for the care of bedridden patients.
Nursing homes, homes for the aged, rest homes, reception centres and drug and
alcohol treatment centres are excluded.
Prosthesis: A device designed to replace all or part of a limb or an organ.
page 48
Orthesis or Orthopedic Device: A device applied to a limb or part of the body in
order to correct a functional disability.
Therapeutic or Medical Appliances: Appliances currently used according to the
manufacturer's standards and recognized as specifically for the immediate
treatment of a pathological condition following an illness or an accident, such
as appliances for the control of pain, extended physiotherapy and the
administration of medication, respiratory assistance and diagnostic devices,
excluding orthopedic appliances, stethoscopes and sphygmomanometers.
Orignal or Generic Drug: If mention is made of these two types of drugs, the
original drug refers to the drug that was first developed and launched on the
market. The generic drug refers to any reproduction of the original drug and is
usually less expensive.
HOSPITALIZATION IN CANADA
-------------------------
The insurer reimburses that part of hospital expenses incurred in Canada which
exceeds the amount reimbursed by government plans, up to the daily maximum
specified in the Summary of Benefits, and without any limit as to the number of
days of hospitalization.
EMERGENCY EXPENSES OUTSIDE THE PROVINCE OF RESIDENCE
----------------------------------------------------
The insurer reimburses hospitalization, medical and surgical expenses outside
the province of residence of the insured person, in case of emergency, for that
part of eligible expenses that exceeds the amount paid by a provincial health
insurance plan whose coverage is compulsory for all insured persons.
page 49
Expenses must be incurred due to a sudden and unexpected illness or to an
accident which occurred during a stay outside the province of residence whose
expected length is less than ninety (90) consecutive days.
Moreover, when hospitalized outside Canada, the insured person must get in touch
with the MEDICAL ASSISTANCE SERVICE as soon as it is possible to do so,
otherwise the insurer has the right to terminate coverage.
In the absence of medical contraindication, the insurer may request that the
insured person be repatriated or treated elsewhere. Repatriation must be
recommended and planned by the medical assistance company. If an insured refuses
to follow a recommendation for repatriation, the insurer accepts no
responsibility for expenses incurred thereafter.
The overall maximum reimbursed by the insurer, for expenses incurred outside the
province of residence, is specified in the Summary of Benefits.
MEDICAL-EXPENSES IN CANADA
--------------------------
The following expenses are covered, but only if they were incurred after the
effective date of the insurance:
a) Services, care and treatment prescribed by a physician, such as:
i) Services rendered at the insured person's home by a registered nurse
or nurse's aide who is unrelated to the insured person and who does
not ordinarily reside with the latter, up to the maximum indicated in
the Summary of Benefits;
ii) Licensed ambulance service for emergency transportation to the
nearest hospital equipped to provide the required treatment,
page 50
or for transportation therefrom, when the physical condition of the
insured person precludes the use of any other means of
transportation;
iii) Oxygen and rental of equipment necessary for its administration;
iv) Drugs or medicine available in Canada and which can only be obtained
with the written prescription of a physician or dental surgeon and
dispensed by a licensed pharmacist, except for those products listed
in the article Exclusions and Reductions of the present benefit;
Medical drugs such as cardiotropic, anti-asthmatic, antidiabetic,
antiparkinsonian and anticoagulant are considered eligible medical
drugs, provided that they are prescribed by a physician and sold by
a licensed pharmacist;
v) Purchase of artificial limbs and eyes, if the loss occurred while
insured;
vi) Rental or purchase, as previously approved by the insurer, of a
wheelchair (excluding electric wheelchairs except for quadriplegics),
a hospital bed (excluding electric beds) and any other therapeutic
appliances (excluding batteries);
vii) Purchase of breast prostheses, up to the maximum specified in the
Summary of Benefits;
viii) Purchase of medical elastic stockings prescribed for the treatment of
varicose veins, following severe xxxxx or surgery, up to the maximum
indicated in the Summary of Benefits;
page 51
ix) Room and board in a rehabilitation home, a convalescent home or
chronic care home designated for such treatment by an appropriate
government body, while under the supervision of a physician or
registered nurse, up to the maximum indicated in the Summary of
Benefits, and provided the stay follows the end of a period of
hospitalization by less than fourteen (14) days;
x) cost of orthopedic shoes as described below, up to the maximum
indicated in the Summary of Benefits:
- The cost of modifying a regular shoe or the cost of purchasing,
repairing, modifying or adjusting an insert or device added to a
regular shoe;
- The purchase price of an orthopedic shoe;
xi) Cost of intrauterine devices, up to the maximum eligible expenses
indicated in the Summary of Benefits;
xii) Purchase of glasses or contact lenses following cataract surgery, up
to the maximum indicated in the Summary of Benefits, and provided
these expenses are incurred before age sixty-five (65);
xiii) Diagnostic laboratory and X-ray fees from a commercial
establishment, up to the maximum eligible expenses indicated in the
Summary of Benefits;
xiv) Purchase or rental of orthopedic appliances other than orthopedic
shoes and podiatric apparatus which are obtained from a recognized
establishment or laboratory and which are required as a result of a
bodily injury or illness. The purchase must be made while this
coverage is in effect;
page 52
xv) Purchase or rental of crutches, and purchase of hernial belts;
xvi) Purchase of capillary prostheses following chemotherapy, up to
the maximum indicated in the Summary of Benefits;
xvii) Sclerosing injection fees up to the maximum indicated in the
Summary of Benefits.
b) Dental care given out of hospital by a dentist, in accordance with the
normal suggested fee for a general practitioner, and required as a result
of accidental injury to whole, healthy, natural teeth.
Only care received within twelve (12) months of the accident is covered.
All other dental expenses are excluded.
c) Fees for paramedical care given by one of the professionals specified in
the Summary of Benefits, up to the maximums indicated in the Summary of
Benefits.
Paramedical care must be given by a person duly authorized by the
responsible provincial or federal organization to practice this profession
in accordance with the rules of the profession.
X-ray fees of a chiropractor, up to the maximum indicated in the Summary of
Benefits.
However, for Ontario residents, paramedical care given by a chiropractor or
a podiatrist are reimbursed according to the method of payment in force
under Ontario's Health Insurance Act, prior to August 1, 1996, which
forbade the insurer to reimburse expenses incurred for those practitioners
before the annual maximum payable under the provincial health plan had been
reached.
page 53
d) Hearings Aids: Expenses incurred for the initial purchase, replacement or
repair of hearing aids or any related devices (with the exception of
batteries), and for the professional services given bY a hearing aid
acoustician following the purchase, are reimbursed, provided they have been
prescribed by a physician, audiologist or speech therapist.
Covered expenses are limited to the maximum specified in the Summary of
Benefits.
EXCLUSIONS AND REDUCTIONS
-------------------------
a) This benefit does not cover:
i) Expenses which are or would normally be payable or reimbursable
under a workers' compensation act, if a claim had been submitted;
ii) Expenses resulting from attempted suicide or voluntary self-
inflicted injury, while sane or insane;
iii) Expenses resulting from injury or illness caused by civil unrest,
insurrection or war, whether war be declared or not, or
participation in a riot;
iv) Treatment or appliance to correct bruxism or vertical dimension or
any temporomandibular joint dysfunction;
v) Surgery or treatment which is not medically required, and which is
given for cosmetic purposes or for any reason other than curative,
or which exceeds ordinary surgery or treatment given in accordance
with current therapeutic practice, and surgery or treat-
page 54
ment which is given in relation to an operation or treatment of an
experimental nature;
vi) Any care or treatment included in the protocol of a research and
development program for a product whose use has not been
recommended by the manufacturer or which does not comply with
government standards, or any other expenses incurred for care or
treatment that is not recognized as normal, customary and common
practice;
vii) Any portion of the charge for services in excess of the reasonable
and customary charge normally incurred for an illness of the same
nature and severity in the locality where the service is provided;
viii) Care and services rendered free of charge or which would be free
of charge were it not for insurance coverage or which are not
chargeable to the insured person;
ix) Rest cure or travel for reasons of health;
x) Eye examination, except if mention is made that these expenses are
covered under the present benefit;
xi) Prescription, initial purchase, adjustment or replacement of
eyeglasses or contact lenses, except if mention is made that these
expenses are covered under the present benefit;
xii) All care or treatment related to fertility or infertility;
xiii) Purchase or rental of any comfort or massage apparatus, and of
domestic accessories that are not exclusively for medical
purposes;
xiv) Purchase of food or nutritional supplements and expenses incurred
in the treatment of
page 55
obesity, whether or not these are prescribed for a medical reason;
xv) Expenses incurred for the administration of serums, vaccines and
injectable medications;
xvi) Contraceptives (other than oral), except if mention is made that
these expenses are covered under the present benefit, anti-smoking
aids, hair growth stimulants, anabolic steroids and growth
hormones;
xvii) The following products, except those which can only be obtained
with a physician's prescription and dispensed by a pharmacist:
- products for the care of contact lenses;
- proteins or dietary supplements, amino acids;
- baby food;
- mouthwash, bandages and throat lozenges;
- shampoos, oils, creams;
- toilet products including soaps and emolients;
- skin softeners and protectors;
- vitamins or multivitamins;
- supplements or prenatal vitamins;
- minerals;
- homeopathic products;
xviii) The contribution to the cost of drugs and pharmaceutical services
which must be paid by the insured person under any provincial drug
insurance plan;
xix) Expenses incurred for problems related to erectile dysfunction.
b) The amount of benefits is reduced by any benefit that is payable or
reimbursable under a government plan, a group plan or an individual plan,
or that would have been payable had the person submitted a claim.
page 56
CALCULATION OF REIMBURSEMENT
----------------------------
Deductible: The deductible is that portion of covered expenses which must be
paid by the participant before any benefits are payable under the present
benefit. The maximum deductible required per calendar year is specified in the
Summary of Benefits, if applicable.
Carry-over Provision: If the deductible has been satisfied in whole or in part
by the payment of expenses incurred in the last three (31) months of a calendar
year, the deductible for the following year will be reduced by the amount of
deductible already paid.
Reimbursement: The insurer reimburses a percentage of the covered expenses
incurred in the course of a calendar year, after applying the deductible for
that year, if applicable. Such percentage is specified in the Summary of
Benefits.
Maximum Benefit Per Insured Person: The overall maximum reimbursed by the
insurer for the present benefit is specified in the Summary of Benefits.
Coordination of Benefits: The benefits herein will be coordinated with any sum
which the insured person is receiving or would receive under any other benefit.
The term "coverage" means any coverage providing care, services or supplies
under
i) any group, individual or family insurance, travel insurance, creditor's or
savings insurance coverage,
ii) any government-sponsored plan providing coverage for similar care, and
iii) any non-insured employee benefit plan.
page 57
WAIVER OF PREMIUMS
------------------
A participant whose premiums are waived under the article Waiver of Premiums of
his life insurance benefit is also entitled to waiver of premiums for the
present benefit, under the same conditions.
However, waiver of premiums ceases on the termination date of the benefit or
plan.
EXTENSION OF DEPENDENTS' INSURANCE
----------------------------------
AT THE PARTICIPANT'S DEATH
--------------------------
At the participant's death, the dependents' insurance is extended, without
premium payment, to the earliest of the following dates:
a) Twenty-four (24) months after the participant's death;
b) The date on which the dependents' insurance would have terminated had the
participant then been living;
c) The termination date of the benefit or plan.
page 58
MEDICAL ASSISTANCE OUTSIDE CANADA
--------------------------------------------------------------------------------
This coverage provides the insured person, who is already covered under a
government health insurance plan, with medical assistance in case of emergency
while on vacation or business trips of which the expected length is less than
ninety (90) days, for any accident or illness which occurs outside Canada,
subject to the conditions that follow.
In order to take advantage of this coverage, the insured person must necessarily
be covered by the SUPPLEMENTAL HEALTH INSURANCE benefit that is part of the
present policy issued by the insurer.
SPECIAL DEFINITIONS
-------------------
Medical Authority: A legally qualified medical practitioner lawfully entitled to
practice medicine in the country where medical services are performed.
Accident: Any sudden, unforeseeable and violent event which directly results
from an external cause, independent of the insured person's wishes, leads to
bodily injuries and prevents the insured person from continuing his trip, and
which occurs while this coverage is in effect.
Family Member: The insured person's spouse, father, mother, child, brother or
sister.
Illness: Any sudden and unforeseeable deterioration in health verified by a
competent medical authority which prevents the insured person from continuing
his trip, and which occurs while this coverage is in effect.
page 59
Hospital: A hospital refers to an institution which provides short-term care
and:
a) is legally recognized as such in the country where the institution is
located;
b) provides care to bedridden patients;
c) is equipped with a laboratory and an operating room;
d) has legally qualified physicians and registered nurses working twenty-four
(24) hours a day.
Rehabilitation homes, convalescent homes, rest homes, chronic care homes and
hospital chronic care wards do not qualify as hospitals.
Claims: Any event, accident or illness which justifies intervention by the
Medical Assistance Service.
MEDICAL ASSISTANCE
------------------
a) The following emergency medical assistance following an accident or illness
is available:
i) Twenty-four (24) Hour Access
----------------------------
. The insured person can call the 24-hour hotline at any time of
the day or night, and multilingual coordinators will put him in
touch with a network of specialists to handle travel-related
emergencies.
ii) Medical Care
------------
The Medical Assistance Service will:
. Upon request by the insured person, organize consultations with
general practitioners or specialists in order to
page 60
obtain the best medical care available in the area.
. Provide assistance with admittance to the hospital nearest
the scene of the accident or illness.
. Assure doctors and hospitals that the plan will cover the
expenses.
iii) Medical Transportation
----------------------
The Medical Assistance Service will:
. Arrange for transportation or transfer of the insured person
by any appropriate means recommended by the attending
physician, which the Medical Assistance Service agrees to,
to a hospital near the scene of the accident or illness, if
required by the medical emergency.
. Organize the return of the insured person to his residence
or to a hospital near his residence after initial medical
care has been provided, by an appropriate means of
transportation, provided that the return is medically
necessary and permissible. The Medical Assistance Service
arranges for the insured person's return using the most
appropriate means of transportation: air ambulance,
helicopter, commercial airline, train or ambulance.
. The expenses incurred for transporting or transferring the
insured person as described in the two previous paragraphs
will be paid by the insurer.
page 61
iv) Payment of Medical Expenses and Cash Advance
--------------------------------------------
. The Medical Assistance Service will make the necessary
arrangements to pay medical expenses covered under the
SUPPLEMENTAL HEALTH INSURANCE which is part of this policy
issued by the insurer for emergency hospitalization and
medical or surgical care outside of Canada.
If need be, the Medical Assistance Service will advance up
to ten thousand dollars ($10,000) in legal Canadian tender,
after reaching an agreement with the insurer, for the
participant and his covered dependents.
The participant must pay back any cash advance to the
insurer in one lump sum and according to the exchange rates
effective at the time of the cash advance, within ninety
(90) days following his return to Canada. Should the
participant fail to pay, the insurer reserves the right to
compensate on health claims or any other claims which the
participant or his dependents present under this policy.
v) Return of Deceased
------------------
. Should the insured person die due to an illness or
accident, the Medical Assistance Service will take care
of all the arrangements and pay up to three thousand
dollars ($3,000) for the postmortem expenses, the
coffin and transportation of the deceased to the place
of burial in Canada. Funeral expenses will not be
covered by the Medical Assistance Service or the
insurer.
page 62
vi) Return of Dependent Children
----------------------------
. The Medical Assistance Service will organize the return of
the insured person's children under age sixteen (16) who are
left unattended and will arrange and pay for economy
transportation for the children, with an escort if
necessary, to their usual place of residence in Canada. If
the return tickets are still valid, only the additional cost
for return transportation will be paid, after deducting the
value of the tickets.
vii) Return of a Family Member
-------------------------
. The Medical Assistance Service will organize the return of a
family member who has lost the use of his airplane ticket
due to the insured person's hospitalization or death. The
Medical Assistance Service will make the arrangements to
provide economy transportation for a family member to his
usual place of residence in Canada. If the return tickets
are still valid, only the additional cost for return
transportation will be paid, after deducting the value of
the tickets.
viii) Visit from a Family Member
--------------------------
. The Medical Assistance Service will organize round-trip
economy class transportation for a family member to visit
the insured person if the person is hospitalized for at
least seven (7) consecutive days and if the attending
physician feels that the visit would be beneficial for the
patient.
page 63
ix) Meals and Accommodation
-----------------------
. With regard to paragraphs vi), vii) and viii), the Medical
Assistance Service will pay expenses incurred for meals and
accommodation up to one hundred and fifty dollars ($150) per day
for a maximum of seven (7) days. Receipts must be provided for
these expenses before the Medical Assistance Service issues a
reimbursement.
x) Vehicle Return
--------------
. The Medical Assistance Service will pay up to one thousand dollars
($1,000) to return the insured person's vehicle, either private or
rental, to the insured person's residence or the nearest
appropriate vehicle rental location.
xi) Cash Advances
-------------
. The Medical Assistance Service will advance cash, if need be, for
the insured person to obtain the services described in paragraphs
iii), vi), vii), viii), ix) and x), or will provide payment
guarantees of up to one thousand dollars ($1,000) in legal Canadian
tender. The participant must pay back any cash advance to the
insurer according to the exchange rates effective at the time of
the cash advance. The cash advance will be withheld by the insurer
from any claim payments, if applicable.
b) Other emergency travel services also available to the insured person while
travelling abroad:
page 64
. Telephone Interpretation Service
---------------------------------
In case of an emergency, the Medical Assistance Service
provides the insured person with telephone interpretation
services in most foreign languages.
. Messages
--------
In case of an emergency, the Medical Assistance Service
relays a message, upon request, to the insured person at his
home, office or elsewhere,, or holds messages for the
insured person or his family members for fifteen (15) days.
. Legal Assistance
----------------
Should an insured person require legal assistance, the
Medical Assistance Service assists him in finding local
legal aid for an accident or another cause of defence, and
will also help the insured person to obtain a cash advance
from his credit cards, family and friends, in order to pay
for any bail or legal fees.
. Travel Information
------------------
The Medical Assistance Service sends the insured person
travel information related to transportation, vaccinations
and precautionary measures before, during and after the
trip.
. Emergency Medication
--------------------
Should an insured person require medication not available
locally that is indispensable for a treatment in progress,
the Medical Assistance Service coordinates the search for
and dispatch of the medication. The insured person is
responsible for the cost of the medication
page 65
unless it is covered under the SUPPLEMENTAL HEALTH INSURANCE
of this policy.
. Lost Baggage or Documents
-------------------------
If the insured person loses or has his baggage stolen, the
Medical Assistance Service will help him contact the
appropriate authorities.
EXCLUSIONS
----------
This benefit does not cover:
a) Expenses payable or reimbursable under a government, a group or
individual plan, or which normally would have been payable if a
claim had been submitted;
b) Expenses resulting from attempted suicide or voluntary self-
inflicted injury, whether the insured person is sane or insane;
c) Expenses resulting from injury or illness caused by civil unrest,
insurrection or war, whether war is declared or not, or
participation in a riot;
d) Surgery or treatment which is not medically required, and which
is given for cosmetic purposes, for any reason other than
curative, or which exceeds ordinary surgery or treatment given in
accordance with normal therapeutic practice, and surgery or
treatment which is given in relation to an operation or treatment
of an experimental nature;
e) The portion of the expenses which exceeds reasonable and
customary fees for the area in which treatment is provided for an
illness of the same nature and severity;
page 66
f) Care or services rendered free of charge or which would be free
of charge were it not for insurance coverage or which are not
chargeable to the insured person;
g) Any rest cure or travel for reasons of health.
PROVISIONS
----------
Notice of Claim: As soon as the insured person is aware of an
incident, he must take all reasonable precautions to stop its
progression and must contact the Medical Assistance Service as soon as
possible to indicate the circumstances and the known or presumed
causes of the incident. Upon request by the Medical Assistance
Service, the insured person must provide a certificate from the
attending physician explaining the probable consequences of the
illness or the injuries suffered during the accident.
Prescription: Claims must be made within twelve (12) months following
the date of the incident.
Refund for the Return Ticket: When the insured person's transportation
is arranged by the Medical Assistance Service, he must present the
original return ticket or the reimbursement. If neither is available,
the price of the ticket will be withheld by the insurer from the
amounts payable to the insured person, if applicable.
LIABILITY
---------
The Medical Assistance Service may not be held responsible for failure
to provide medical assistance or for delays caused by strikes, civil
wars, wars, invasions, intervention by enemy powers, hostilities
(whether war is declared or not), rebellions, insurrections, acts of
terrorism, military operations or coups, riots or
page 67
uprisings, radioactive fallout, or any other situation beyond its control.
The doctors, hospitals, clinics, lawyers and other authorized practitioners or
institutions to which the Medical Assistance Service directs insured persons
are, for the most part, independent contractors and act on their own behalf and
are not employees, agents or subordinates of the Medical Assistance Service.
The Medical Assistance Service and the insurer are not in any way responsible
for negligence or other acts or omissions by these doctors, hospitals, clinics,
lawyers or other authorized practitioners or institutions.
page 68
DENTAL CARE INSURANCE
--------------------------------------------------------------------------------
The insurer undertakes to reimburse the participant's dental care expenses,
subject to the terms and conditions hereinafter specified.
SPECIAL DEFINITIONS
-------------------
General Practitioner: A dentist who practices dentistry without specialization.
Specialist: A person licensed by the provincial licensing authority to practice
dentistry with specialization.
Denturist: A person licensed by the appropriate provincial licensing authority
to work as a practitioner supplying and fitting dentures.
Expenses Incurred: Any fee corresponding to a professional procedure already
performed. Expenses are considered to be incurred only when treatment has
actually been given, even if a treatment plan has been submitted to and approved
by the insurer.
For dentures, expenses are considered to be incurred only on the date such
dentures are installed.
DENTAL EXPENSES
---------------
"Eligible expenses" means fees incurred for treatment given by a general
practitioner or by a specialist on the recommendation of a general practitioner.
Such expenses must be incurred while this plan is in force. Expenses incurred in
Canada are limited to the normal
page 69
rate suggested for general practitioners of the province where treatment is
given.
Expenses incurred for treatment provided by a denturist are limited to the
normal suggested fee for denturists of the province where treatment is provided.
Expenses incurred outside Canada are limited to the normal rate suggested for
general practitioners of the insured person's province of residence.
These expenses are reimbursed according to the Fee Guide of the year indicated
in the Summary of Benefits.
The following expenses are covered if so stated in the Summary of Benefits:
Preventive Care
---------------
a) Examinations and Diagnoses
- oral examination: once every two (2) years
- oral check-up: once every six (6) months
- emergency oral examination
- specific oral examination
b) X-rays
- intra-oral - periapical: one complete series
every two (2) years
- intra-oral - occlusal
- intra-oral - interproximal
- extra-oral
- sialography
- panoramic: once every two (2) years
- radiopaque dyes
c) Tests and Laboratory Examinations
- microbiologic culture
- biopsy of oral tissue - soft
- biopsy of oral tissue - hard
- cytologic smear
page 70
- pulp vitality tests
- caries susceptibility tests
d) Preventive Services
- polishing of coronal portion of teeth (prophylaxis) : twice every
twelve (12) months
- topical application of fluoride
- initial oral hygiene instruction
e) Space maintainers for persons under age eighteen (18)
Basic Treatments
----------------
a) Basic Treatments
- finishing restorations
- pit and fissure sealant
- caries control
- interproximal discing
- prophylactic odontomy
b) Restorative.
- amalgam restorations
- composite restorations
c) Endodontics
- pulp capping
- pulpotomy (excluding final restoration)
- emergency pulpotomy
- endodontic trauma
- root canal therapy
- endodontic surgery
- apexification
d) Periodontics
- surgical services
- provisional matching
- adjunctive periodontal procedures
page 71
Root planning and curettage are covered up to a maximum of three (3)
sextants and two (2) quadrants or up to fourteen (14) teeth per
calendar year. These procedures are limited to dentists exclusively and
are only covered if testing of periodontal pockets indicates four
millimeters (4 mm) or more. In all cases, appropriate x-rays and
periodontal chart must be submitted.
e) Dentures - removable
- adjustments
- repairs
- rebasing and relining
- prophylaxis and polishing
f) Oral Surgery
- removal of erupted tooth (uncomplicated)
- surgical removals (complicated)
- removal of tumoura or cysts
g) Adjunctive General Services
- anaesthesia (in relation to surgery)
EXCLUSIONS AND REDUCTIONS
-------------------------
a) This benefit does not cover:
i) Treatment or appliance related directly or indirectly to full mouth
reconstruction, to correct bruxism or vertical dimension or any
temporomandibular joint dysfunction;
ii) Services rendered by a dental hygienist and not administered under
the supervision of a dentist;
page 72
iii) Dental services covered under the health insurance, if such benefit
is part of this plan, or under any other group insurance contract;
iv) Services and supplies relating to any appliance worn in the practice
of a sport;
v) Expenses which are payable or reimbursable under a worker's
compensation act, or would normally have been if a claim had been
submitted;
vi) Care or services necessary due to an attempted suicide or voluntary
self-inflicted injury, while sane or insane;
vii) Care or services resulting from civil unrest, insurrection or war,
whether war be declared or not, or participation in a riot;
viii) Services which are not medically required, which are given for
cosmetic purposes or which exceed ordinary services given in
accordance with current therapeutic practice;
ix) Care or services rendered free of charge or which would be free of
charge were it not for insurance coverage or which are not chargeable
to the insured person;
x) Care or services related to implants.
b) The amount of benefits is reduced by any benefit that is payable or
reimbursable under a government plan, a group plan or an individual plan,
or that would have been payable had the person submitted a claim.
c) Treatment Plan - If the total cost of a treatment is expected to exceed
four hundred dollars ($400),
page 73
a treatment plan must be submitted to the insurer who will determine,
before commencement of treatment, the amount of eligible expenses.
"Treatment plan" means a written description of the treatment which, in the
opinion of the dentist, will be required, including X-rays in support of
such opinion, and specification of the probable date and cost of treatment.
PAYMENT OF BENEFITS
-------------------
Proof: Before paying benefits, the insurer may require, as proof and at no
expense to the insurer, a complete diagram showing the insured person's state of
dentition prior to the beginning of the treatment for which a claim is
submitted. The insurer may also, if deemed necessary, require laboratory or
hospital reports, X-rays, casts, molds or models used for examination purposes,
or any other similar evidence.
Alternative Treatment Plan: If more than one type of treatment exists for the
dental condition of the insured person, the insurer reimburses the lesser fee,
provided however that the treatment given is normal and appropriate.
CALCULATION OF REIMBURSEMENT
----------------------------
Deductible: The deductible is that portion of eligible expenses which must be
paid by the participant before any benefits are payable. The maximum deductible
required per calendar year is specified in the Summary of Benefits, if
applicable.
Carry-Over Provision: If the deductible has been satisfied in whole or in part
by the payment of expenses incurred in the last three (3) months of a calendar
page 74
year, the deductible for the following year will be reduced by the amount of the
deductible already paid.
Reimbursement: The insurer reimburses a percentage of eligible expenses
incurred in the course of a calendar year, after applying the deductible for
that year, if applicable. Such percentage is specified in the Summary of
Benefits.
Maximum Benefit Per Insured Person: The global maximum amount reimbursed by the
insurer for the present benefit is specified in the Summary of Benefits.
In the case of any person becoming insured more than thirty-one (31) days
following the eligibility date, the reimbursement for dental expenses during the
first twelve (12) months of coverage may not exceed one hundred dollars ($100)
per person, up to a maximum of one hundred fifty dollars ($150) per family.
Coordination of Benefits: The benefits herein will be coordinated with any sum
which the insured person is receiving or would receive under any other benefit.
The term "coverage" means any coverage providing care, services or supplies
under
i) any group, individual or family insurance, travel insurance, creditor's or
savings insurance coverage,
ii) any government-sponsored plan providing coverage for similar care, and
iii) any non-insured employee benefit plan.
page 75
[LOGO OF GROUP INSURANCE]
[LOGO OF LES CONSEILLERS EN AVANTAGES SOCIAUX]
[LOGO OF INDUSTRIAL ALLIANCE LIFE INSURANCE COMPANY]
A partner you can trust
-----------------------
SINCE 1892
THIS DOCUMENT IS A COPY OF SCHEDULE 4.37 INSURANCE
EXHIBIT 10.13 FILED ON APRIL 2, 2002 PURSUANT TO RULE 201 TEMPORARY
HARDSHIP EXEMPTION.
SCHEDULE 4.37
INSURANCE
.. List of all claims for the past two years: see document attached hereto.
.. List of All Policies of Insurance
. Commercial general liability insurance and professional liability
insurance - see document attached hereto;
. Key-Man insurance policies -
Xxxx XxXxx:
-----------
Transamerica Life T-10 $ 300,000 June 2004 $ 1,556 (1)
Sunlife du Canada T-10 $ 1,000,000 December 2008 $ 2,667
Sunlife du Canada Universelle $ 500,000
Sunlife du Canada T-10 $ 500,000 Octobre 2011 $ 6,571
For both
[*]:
----
Transamerica Life T-10 $ [*] June 2004 (1)
---
CNA T-10 $ [*] November 2008 $ 555
---
Transamerica Life T-10 $ [*] Mars 2011 $ 680
---
(1) annual price for ML and FV
[*] Confidential portions omitted and filed separately with the Commission.
- 2 -
. Director and officer liability insurance: . Chubb of Canada;
. Policy no: 81528220;
. Amount of coverage: $ 3,000,000;
. Deductible: $ 10,000;
. Property: . CGV Compagnie d'assurance;
. Policy no : CC83003228;
. Amount of coverage: $ 16,050,000;
. Deductible: $ 5,000;
. Cars: . CGV Compagnie d'assurance;
. Policy no: 6943001618;
. Amount of coverage: $ 1,000,000;
. Deductible: $ 500.
[*] Confidential portions omitted and filed separately with the Commission.
[LETTERHEAD OF XXXXXXX-XXXXXXXX]
Ste-Xxx, October 17th, 2001
ANAPHARM INC.
0000, xxxx. Xxxx-Xxxxxxxx Quest
Sainte-Xxx, (Quebec)
Canada
G1V2K8
Attn: Xxxxxxxx Xxxxxx, c.d., v.p. finances
Object: Loss historic Insurance portfolio 1996-2001-10-17
--------------------------------------------------------------------------------
Guylaine,
As discussed you will find herewith loss historic in regard to your insurance
portfolio from 1996-2001; please note that we do insure your corporation since
may 31/st/, 1996.
Don't hesitate to call me if you need other information.
Regards,
/s/ Xxxxxxx Xxxxxxxx
Xxxxxxx Xxxxxxxx
Anapharm Inc.
Insurance portfolio
-------------------
Loss historic May 31/st/, 1996-October 17/th/, 2001
---------------------------------------------------
1. Property coverages
------------------
. No claim
2. Comprehensive general liability coverages
-----------------------------------------
. August 15/th/, 1999 T/P bodily injury 3450,00 $
(T/P hit glasses and (paid)
suffered bodily injured)
. January 10/th/, 2000 Ice falls on T/P automobile 1000,00 $
(paid)
. February 4/th/, 2000 Ice falls on T/P automobile 1273,67 $
(paid)
3. Professional liability (incl. Clinical liability)
-------------------------------------------------
. March 2000 T/P (voluntary) suffered 7000,00 $
Bodily injury (paid)
(skin problem while
participating in a clinical
study.
. September 16/th/, 1998 Voluntary diagnosticated no payment
pregnant after participating
to a clinical study.
Should be closed with no payment.
Still open just in case of future problems.
4. Directors & officers liability
------------------------------
. No claim
[LOGO]
Xxxxxx, Xxxxxxx
Assurances et services financiers
CERTIFICATE OF INSURANCE
------------------------
This is to certify to:
that policies of insurance as herein described have been issued to the Insured
named below and are in force at this date.
Name of Insured: ANAPHARM INC.
Address of the Insured: 0000, xxxx. Xxxx Xxxxxxxx, Xxx-Xxx (Xxxxxx)
X0X 0X0
Location and operation to which this certificate applies: Clinical research
center
==============================================================================================================================
KIND OF POLICY POLICY # EXPIRATION
Y M D
------------------------------------------------------------------------------------------------------------------------------
COMMERCIAL GENERAL LIABILITY 9900970 2002 06 20 BODILY INJURY AND PROPERTY DAMAGE LIABILITY
[X] Claims made basis $ 10 000 000 (CDN) AGGREGATE-LIMIT
[_] Occurrence basis $ 10 000 000 (CDN) EACH OCCURRENCE LIMIT
-----------------------------
INSURER: LOMBARD GENERAL INSURANCE COMPANY OF CANADA
PRODUCTS $ 50 000 DEDUCTIBLE PER OCCURRENCE
and/or INCLUDED [X] ON PROPERTY DAMAGE AND BODILY INJURY
COMPLETED
OPERATIONS EXCLUDED [_] $ N/A DEDUCTIBLE PER CLAIMANT
ON PROPERTY DAMAGE
--------------------------------------------------------
TENANTS'S LEGAL LIABILITY PERSONAL INJURY LIMIT
$ 2 500 000 (CDN) $ 10 000 000 (CDN)
ANYONE PREMISES
------------------------------------------------------------------------------------------------------------------------------
AUTOMOBILE LIABILITY NOT APPLICABLE INCLUSIVE LIMIT
$ (CDN) PER CLAIM
-----------------------------
INSURER:
All vehicles owned or leased by the named Insured [_]
Blanket fleet - Endorsement 21 B [_]
------------------------------------------------------------------------------------------------------------------------------
UMBRELLA LIABILITY NOT APPLICABLE PROPERTY DAMAGE, BODILY INJURY AND/OR LOSS OF USE
$ (CDN) ANNUAL AGGREGATE
$ (CDN) RETENTION
-----------------------------
INSURER:
------------------------------------------------------------------------------------------------------------------------------
OTHER [X] DESCRIBE PROFESSIONAL LIABILITY INSURANCE-- Policy #: 9900670 Insurer: Lombard General Insurance Company of Canada
Expiration: 2002/06/20 Limit: $ 10 000 000 (CDN) each occurrence and $ 10 000 000 (CDN) aggregate
Deductible: $ 10 000 (CDN) per occurrence
------------------------------------------------------------------------------------------------------------------------------
N.B: The Insurance afforded is subject to the terms, conditions and exclusions of the applicable policy. The certificate is
issued as a matter of information only and confers no rights on the holder and imposes no liability on the Insurer.
The above mentioned insurance limits are in Canadian currency. XXXXXX, XXXXXXX INC.
Xxxxxxx Xxxxxx, FCIP, CRM
Damage Insurance Broker
Date:________ (Authorized representative)
[LETTERHEAD OF XXXXXX, XXXXXXX INC.]
==============================================================================================================================
THIS DOCUMENT IS A COPY OF SCHEDULE 4.38 MATERIAL CONTRACTS TO EXHIBIT 10.13
FILED ON APRIL 2, 2002 PURSUANT TO RULE 201 TEMPORARY HARDSHIP EXEMPTION.
Schedule 4.38
MATERIAL CONTRACTS
- Shareholders Agreement entered into on February 24, 1995 and subsequently
amended from time to time, between the shareholders of the Company;
- Master Software Agreement entered into on September 1, 2001 between MedICC
and the Company;
- Share Purchase Agreement entered into on October 22, 1999 between Dynacare
Health Group, Inc., Comcare Ltd, the Company, Daedal Management Investment,
Inc. and Dynacare Clinical Research, Inc. (now known as "Danapharm") and
Xx. Xxxxx Xxxx;
- Shareholder Agreement entered into on October 22, 1999 between the Company,
Daedal Management Investment, Inc. and Danapharm Clinical Research, Inc.;
- Confidentiality Agreement entered into on [*] between [*] and the Company;
- Confidentiality Agreement entered into on [*] between [*] and the Company;
- Confidentiality Agreement entered into on [*] between [*] and the Company;
- Confidentiality Agreement entered into on [*] between Xxxx Xxxxx and the
Company;
- Confidentiality Agreement entered into on [*] between [*] and the Company;
- Confidentiality Agreement entered into on [*] between [*] and the Company;
- Confidentiality Agreement entered into on [*] between [*] and the Company;
- Letter of Agreement entered into on February 5, 2001 between Bank of
Montreal, Daedal Management, Inc., Xxxxx Xxxx, Danapharm and the Company;
- Schedule's Rate and List of Consulting Physicians: see document attached
hereto;
- Confidentiality Agreements between the Company and: [*]
- List of contracts in full force and effect: see document attached hereto
titled "Project Tracking";
- List of suppliers in full force and effect: see documents attached hereto;
- List of suppliers of software in full force and effect: see Schedule 4.28;
[*] Confidential portions omitted and filed separately with the Commission.
- List of work in progress: see document attached hereto.
SCHEDULE 4.38
MATERIAL CONTRACTS
[Summary of French Written Documents]
- Schedule's Rate and List of Consulting Physicians: see document attached
hereto:
The schedule's rate of consulting physicians is identified in French as
"Grille tarifaire des medecins";
The List of Consulting Physicians is identified in French as "Medecins
consultants".
- List of work in progress: see document attached hereto.
The List of work in progress, as of January 31, 2002, is identified in
French as "Projets en cours au 31 janvier 2002".
------------------------------------------------------------
MEDECINS CONSULTANTS
------------------------------------------------------------
Nom Champ d'activites
------------------------------------------------------------
Quebec
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Ophtalmologiste
------------------------------------------------------------
[*] Ophtalmologiste
------------------------------------------------------------
[*] Dermatologiste
------------------------------------------------------------
[*] Cardiologue
------------------------------------------------------------
Montreal
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Cardiologue
------------------------------------------------------------
[*] Gastro-enterologue
------------------------------------------------------------
[*] Cardiologue
------------------------------------------------------------
[*] Gastro-enterologue
------------------------------------------------------------
Trois-Rivieres
------------------------------------------------------------
[*] Medecine generale
------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
Project Tracking
----------------
See Schedule 4.19 Material Suppliers and Customers; Project Tracking to Exhibit
10.13.
VI-4
All material Anapharm credit agreements with suppliers.
End of contract
---------------
Suppliers Purchase level Discount Date Comment
--------- -------------- -------- ---- -------
[*] [*] [*] Sep-01 [*]
[*] [*]
[*] [*]
[*] [*]
[*] [*] 8% Dec-01 [*]
[*] [*] [*]
[*]
[*] [*] Dec-01
[*] [*]
[*] [*]
[*] [*]
[*] Confidential portions omitted and filed separately with the
Commission.
9(a)(xi)
Anapharm Inc.
9(a)(xi) Maintenance agreements
Type of expense End of contract Total per Copy of
--------------- -------------- --------- -------
& Supplier Date Duration Year contract Comments
---------- ---- -------- ---- -------- --------
Equipment used for production (maintenance):
--------------------------------------------
[*] 8-Jan-02 1 year [*] [*]
14-Jun-02 1 year [*] [*]
[*] [*]
[*] 15-Mar-02 1 year [*] [*]
15-Mar-02 1 year [*] [*]
[*] [*]
18-May-02 1 year [*] [*]
18-May-02 1 year [*] [*]
18-May-02 1 year [*] [*]
18-May-02 1 year [*] [*]
[*] [*]
14-June-02 1 year [*] [*]
14-June-02 1 year [*] [*]
14-June-02 1 year [*] [*]
[*] [*]
26-Nov-02 6,5 months [*] x [*]
26-Nov-02 6,5 months [*] x [*]
26-Nov-02 14 months [*] x [*]
26-Nov-02 1 year [*] x [*]
26-Nov-02 1 year [*] x [*]
26-Nov-02 6,5 months [*] x [*]
26-Nov-02 8,5 months [*] x [*]
26-Nov-02 8,5 months [*] x [*]
26-Nov-02 5,5 months [*] x [*]
26-Nov-02 5,5 months [*] x [*]
26-Nov-02 5,5 months [*] x [*]
26-Nov-02 6,5 months [*] x [*]
[*] [*]
[*] [*]
[*] 4/8/02 1 year [*] [*]
8/32/02 1 year [*] [*]
[*] [*]
[*]
[*]
[*] 2/28/02 1 year [*] [*]
[*] ???? 1 year [*] [*]
[*]
[*] Confidential portions omitted and filed separately with the Commission.
1 of 2
9(a)(xi)
Anapharm Inc.
9(a)(xi) Maintenance agreements
Type of expense End of contract Total per Copy of
--------------- --------------- --------- -------
& Supplier Date Duration Year Contract Comments
--------- ---- -------- ---- -------- --------
Various equipment maintenance
----------------------------
Xxxx Canada & others - Telephone system:
26-Nov-02 Fees - Phone lines 1 year 61,200 $
26-Nov-02 Answering service 1 year 4,800 $
26-Nov-02 Link WAN: Qc-Mtl and 1 year 35,652 $
26-Nov-02 IP connect dedicated L 1 year 6,144 $
00-Xxx-00 Xxxxxx local lines 1 year 18,276 $
00-Xxx-00 Xxxxxx Telecommunic May-02 21,741 $ x Quebec and Montreal Telephone
system
Xxxxxx Neon Feb-05 5 years 2,232 $ 2 signs in Ste-Xxx Graph #
99-0195A
????? 5 years 348 $ 1 sign in Trois-Rivieres Graph #
96-148
Apr-06 5 years 3,576 $ 1 electronic sign in Montreal
Graph # 00-1079J
May-06 5 years 780 $ 1 sign in Montreal Graph #
00-1079E
Maintenance of facilities:
--------------------------
Bon-Air (Ventilation) 3/31/03 2 years 7,308 $ Clinical draining
Clinical hood
Waste room draining
Aston
Xxxxxxxx
Analytical Lab ventilation shaft
Dri-Steem
other equipment rented by X.
Xxxxxxx
Tempo 3/31/02 1 year 7,620 $ Ventilation - Montreal
Protectron n/a 216 $ Security service
Liebert Feb-02 1 year 5,953 $ UPS
Quebec Pare-Flammes Jan-02 1 year 35 $ 7 extinguishers at 5$ each
Vulcain Mar-02 1 year 249 $ 2 Gas detectors
Empro n/a 14,673 $ Cleaning (site: Quebec)
Probelle Dec-03 3 years 14,400 $ Cleaning (site: Montreal)
Universite Laval Aug-02 1 year 13,080 $ 40 parking places
2 of 2
ANAPHARM INC.
PROJETS EN COURS AU 31 JANVIER 2002
================================================================================
PROJETS EN COURS: SOUMISSION CONTRAT
================================================================================
Projet Section Client Pays Continent Contrat
================================================================================
00207 (750) A [*] E USA [*]
------------------------------------------ -----------------------------------
00238 (195) C [*] C Canada [*]
------------------------------------------ -----------------------------------
00298 (310) C [*] E Europe [*]
------------------------------------------ -----------------------------------
00340 (628) C [*] E Europe [*]
------------------- -----------------
00340 (628) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01108 (055) C [*] E USA [*]
------------------- -----------------
01108 (055) A [*] E USA [*]
------------------------------------------ -----------------------------------
01113 (265) C [*] C Canada [*]
------------------- -----------------
01113 (265) A [*] C Canada [*]
------------------------------------------ -----------------------------------
01192 (310) C [*] E Europe [*]
------------------- -----------------
01192 (310) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01193 (310) C [*] E Europe [*]
------------------- -----------------
01193 (310) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01196 (750) C [*] E USA [*]
------------------- -----------------
01196 (750) A [*] E USA [*]
------------------------------------------ -----------------------------------
01201 (310) C [*] E Europe [*]
------------------- -----------------
01201 (310) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01206 (640) C [*] C Canada [*]
------------------- -----------------
01206 (640) A [*] C Canada [*]
------------------------------------------ -----------------------------------
01218 (055) A [*] E USA [*]
------------------------------------------ -----------------------------------
01230 (464) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01237 (265) C [*] C Canada [*]
------------------- -----------------
01237 (265) A [*] C Canada [*]
------------------------------------------ -----------------------------------
01238 (265) C [*] C Canada [*]
------------------- -----------------
01238 (265) A [*] C Canada [*]
------------------------------------------ -----------------------------------
01243 (750) C [*] E USA [*]
------------------- -----------------
01243 (750) A [*] E USA [*]
------------------------------------------ -----------------------------------
01267 (530) C [*] E Europe [*]
------------------- -----------------
01267 (530) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01271 (685) C [*] C Canada [*]
------------------- -----------------
01271 (685) A [*] C Canada [*]
------------------------------------------ -----------------------------------
01272 (455) C [*] E Europe [*]
------------------- -----------------
01272 (455) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01273 (455) C [*] E Europe [*]
------------------- -----------------
01273 (455) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01275 (220) C [*] E USA [*]
------------------- -----------------
01275 (220) A [*] E USA [*]
------------------------------------------ -----------------------------------
01276 (220) C [*] E USA [*]
------------------- -----------------
01276 (220) A [*] E USA [*]
------------------------------------------ -----------------------------------
01277 (068) C [*] E Europe [*]
------------------- -----------------
01277 (068) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01279 (752) C [*] E Autres pays [*]
------------------- -----------------
01279 (752) A [*] E Autres pays [*]
------------------------------------------ -----------------------------------
01280 (752) C [*] E Autres pays [*]
------------------- -----------------
01280 (752) A [*] E Autres pays [*]
------------------------------------------ -----------------------------------
01283 (068) C [*] E USA [*]
------------------- -----------------
01283 (068) A [*] E USA [*]
------------------------------------------ -----------------------------------
01285 (265) C [*] C Canada [*]
------------------- -----------------
01285 (265) A [*] C Canada [*]
------------------------------------------ -----------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
1 de 4
ANAPHARM INC.
PROJECTS EN COURS AU 31 JANVIER 2002
================================================================================
PROJETS EN COURS: SOUMISSION CONTRAT
================================================================================
Projet Section Client Pays Continent Contrat
================================================================================
----------------- ---------------
01286 (265) C [*] C Canada [*]
------------------- -----------------
01286 (265) A [*] C Canada [*]
------------------------------------------ -----------------------------------
01287 (530) C [*] E Europe [*]
------------------- -----------------
01287 (530) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01289 (461) C [*] E Europe [*]
------------------- -----------------
01289 (461) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01291 (773) C [*] C Canada [*]
------------------------------------------ -----------------------------------
01294 (022) C [*] E USA [*]
------------------- -----------------
01294 (022) A [*] E USA [*]
------------------------------------------ -----------------------------------
01295 (022) C [*] E USA [*]
------------------- -----------------
01295 (022) A [*] E USA [*]
------------------------------------------ -----------------------------------
01296 (605) C [*] E USA [*]
------------------- -----------------
01296 (605) A [*] E USA [*]
------------------------------------------ -----------------------------------
01298 (765) A [*] E Autres pays [*]
------------------------------------------ -----------------------------------
01299 (185) C [*] C Canada [*]
------------------- -----------------
01299 (185) A [*] C Canada [*]
------------------------------------------ -----------------------------------
01301 (768) C [*] E USA [*]
------------------- -----------------
01301 (768) A [*] E USA [*]
------------------------------------------ -----------------------------------
01302 (768) C [*] E USA [*]
------------------- -----------------
01302 (768) A [*] E USA [*]
------------------------------------------ -----------------------------------
01303 (768) C [*] E USA [*]
------------------- -----------------
01303 (768) A [*] E USA [*]
------------------------------------------ -----------------------------------
01304 (768) C [*] E USA [*]
------------------- -----------------
01304 (768) A [*] E USA [*]
------------------------------------------ -----------------------------------
01305 (768) C [*] E USA [*]
------------------- -----------------
01305 (768) A [*] E USA [*]
------------------------------------------ -----------------------------------
01306 (768) C [*] E USA [*]
------------------- -----------------
01306 (768) A [*] E USA [*]
------------------------------------------ -----------------------------------
01308 (605) C [*] E USA [*]
------------------- -----------------
01308 (605) A [*] E USA [*]
------------------------------------------ -----------------------------------
01311 (765) C [*] E Autres pays [*]
------------------- -----------------
01311 (765) A [*] E Autres pays [*]
------------------------------------------ -----------------------------------
01313 (265) C [*] C Canada [*]
------------------- -----------------
01313 (265) A [*] C Canada [*]
------------------------------------------ -----------------------------------
01314 (265) C [*] C Canada [*]
------------------- -----------------
01314 (265) A [*] C Canada [*]
------------------------------------------ -----------------------------------
01315 (455) C [*] E Europe [*]
------------------- -----------------
01315 (455) A [*] E Europe [*]
------------------------------------------ -----------------------------------
01320 (768) C [*] E USA [*]
------------------- -----------------
01320 (768) A [*] E USA [*]
------------------------------------------ -----------------------------------
01321 (768) C [*] E USA [*]
------------------- -----------------
01321 (768) A [*] E USA [*]
------------------------------------------ -----------------------------------
01322 (750) C [*] E USA [*]
------------------- -----------------
01322 (750) A [*] E USA [*]
------------------------------------------ -----------------------------------
01323 (750) C [*] E USA [*]
------------------- -----------------
01323 (750) A [*] E USA [*]
------------------------------------------ -----------------------------------
01324 (750) C [*] E USA [*]
------------------- -----------------
01324 (750) A [*] E USA [*]
------------------------------------------ -----------------------------------
01325 (750) C [*] E USA [*]
------------------- -----------------
[*] Confidential portions omitted and filed separately with the Commission.
2 de 4
ANAPHARM INC.
PROJETS EN COURS AU 31 JANVIER 2002
================================================================================
PROJETS EN COURS: SOUMISSION CONTRAT
================================================================================
Projet Section Client Pays Continent Contrat
================================================================================
01325(750) A [*] E USA [*]
------------------------------------ --------------------------------------
01331(600) C [*] E USA [*]
---------------- ------------------
01331(600) A [*] E USA [*]
------------------------------------ --------------------------------------
01332(600) C [*] E USA [*]
---------------- ------------------
01332(600) A [*] E USA [*]
------------------------------------ --------------------------------------
01344(055) C [*] E USA [*]
---------------- ------------------
01344(055) A [*] E USA [*]
------------------------------------ --------------------------------------
01345(055) C [*] E USA [*]
---------------- ------------------
01345(055) A [*] E USA [*]
------------------------------------ --------------------------------------
01346(055) C [*] E USA [*]
---------------- ------------------
01346(055) A [*] E USA [*]
------------------------------------ --------------------------------------
01347(055) C [*] E USA [*]
---------------- ------------------
01347(055) A [*] E USA [*]
------------------------------------ --------------------------------------
01348(768) C [*] E USA [*]
---------------- ------------------
01348(768) A [*] E USA [*]
------------------------------------ --------------------------------------
01349(768) C [*] E USA [*]
---------------- ------------------
01349(768) A [*] E USA [*]
------------------------------------ --------------------------------------
01350(720) C [*] E Europe [*]
---------------- ------------------
01350(720) A [*] E Europe [*]
------------------------------------ --------------------------------------
01352(201) C [*] E Europe [*]
---------------- ------------------
01352(201) A [*] E Europe [*]
------------------------------------ --------------------------------------
01357(119) C [*] [*]
---------------- ------------------
01357(119) A [*] [*]
------------------------------------ --------------------------------------
01359(175) C [*] E Autres pays [*]
---------------- ------------------
01359(175) A [*] E Autres pays [*]
------------------------------------ --------------------------------------
01360(175) C [*] E Autres pays [*]
---------------- ------------------
01360(175) A [*] E Autres pays [*]
------------------------------------ --------------------------------------
01361(175) C [*] E Autres pays [*]
---------------- ------------------
01361(175) A [*] E Autres pays [*]
------------------------------------ --------------------------------------
01362(175) C [*] E Autres pays [*]
---------------- ------------------
01362(175) A [*] E Autres pays [*]
------------------------------------ --------------------------------------
01363(840) C [*] C Canada [*]
---------------- ------------------
01363(840) A [*] C Canada [*]
------------------------------------ --------------------------------------
01366(765) C [*] E Autres pays [*]
---------------- ------------------
01366(765) A [*] E Autres pays [*]
------------------------------------ --------------------------------------
01368(535) C [*] E USA [*]
------------------------------------ --------------------------------------
01369(535) C [*] E USA [*]
------------------------------------ --------------------------------------
02008(265) C [*] C Canada [*]
---------- ---------------- ------------------
02008(265) A [*] C Canada [*]
------------------------------------ --------------------------------------
[*]
==============================================================------------------
SS-TOTAL ANALYT. & CLINQUES [*]
==============================================================------------------
[*]
------------------
PROJETS ANALYTIQUE SEULEMENT ET DVMD: [*]
------------------
[*]
------------------------------------ --------------------------------------
99041(532) AS [*] C Canada [*]
------------------------------------ --------------------------------------
00282(215) AS [*] E USA [*]
------------------------------------ --------------------------------------
00309(400) AS [*] C Canada [*]
------------------------------------ --------------------------------------
01126(820) AS [*] E USA [*]
------------------------------------ --------------------------------------
01180(067) AS [*] C Canada [*]
------------------------------------ --------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
3 de 4
ANAPHARM INC.
PROJETS EN COURS AU 31 JANVIER 2002
===============================================================================
PROJETS EN COURS: SOUMISSION CONTRAT
===============================================================================
Projet Section Client Pays Continent Contrat
===============================================================================
01181(067) AS [*] C Canada [*]
------------------------------------ ---------------------------------
01182(715) AS [*] E USA [*]
------------------------------------ ---------------------------------
01240(750) AS [*] E USA [*]
------------------------------------ ---------------------------------
01241(750) AS [*] E USA [*]
------------------------------------ ---------------------------------
01242(750) AS [*] E USA [*]
------------------------------------ ---------------------------------
01248(532) AS [*] C Canada [*]
------------------------------------ ---------------------------------
01255(615) AS [*] C Canada [*]
------------------------------------ ---------------------------------
01256(715) AS [*] E USA [*]
------------------------------------ ---------------------------------
01261(271) AS [*] C Canada [*]
------------------------------------ ---------------------------------
01290(616) AS [*] E USA [*]
------------------------------------ ---------------------------------
01297(585) AS [*] E USA [*]
------------------------------------ ---------------------------------
01312(264) AS [*] C Canada [*]
------------------------------------ ---------------------------------
01317(400) AS [*] C Canada [*]
------------------------------------ ---------------------------------
01318(400) AS [*] C Canada [*]
------------------------------------ ---------------------------------
01319(400) AS [*] C Canada [*]
------------------------------------ ---------------------------------
01326(027) AS [*] C Canada [*]
------------------------------------ ---------------------------------
01341(768) AS [*] E USA [*]
------------------------------------ ---------------------------------
01342(768) AS [*] E USA [*]
------------------------------------ ---------------------------------
01351(700) AS [*] E USA [*]
------------------------------------ ---------------------------------
01354(765) AS [*] E Autres pays [*]
------------------------------------ ---------------------------------
01364(765) AS [*] E Autres pays [*]
------------------------------------ ---------------------------------
01367(685) AS [*] C Canada [*]
------------------------------------ ---------------------------------
01370(400) AS [*] C Canada [*]
------------------------------------ ---------------------------------
[*] [*]
------------------------------------ ---------------------------------
01509 R [*] C Canada [*]
------------------------------------ ---------------------------------
01565 R [*] E USA [*]
------------------------------------ ---------------------------------
=============================================================------------------
SS-TOTAL ANALYT. SEULEMENT ET DVMD [*]
=============================================================------------------
TOTAL 17,027,741
------------------
[*] Confidential portions omitted and filed separately with the Commission.
Anapharm Inc.
9(a)(v) Purchase and requirements agreements
Type of expense & Total per Copy of
----------------- --------- -------
Supplier End of contract Date Duration Year contract Comments
-------- -------------------- -------- ---- -------- --------
Recruiting
[*] [*] [*] [*] X Montreal
[*] [*] [*] [*] X Quebec
[*] [*] [*] [*] X
[*] [*] [*] [*] X
[*] [*] [*] [*] Min: [*]; Max [*]
[*] [*] [*] [*] X
Publicity
[*] [*] [*] X
Meals Under negotiation
Laboratory Under negotiation
[*] [*]
(under negotiation for [*] to [*] Per study
Committee of ethics
[*] [*] [*] $[*] X Regular review
[*] $[*] X Regular review [*]
Late review (submission
$[*] on Thursday by 12:00
p.m.)
[*] $[*] X Regular review [*]
[*] [*] $[*] X Phase 1
$[*] Therapeutic trial
Web site:
[*] N/A $[*] X Web site revision
[*] $[*] Web site housing
[*] Confidential portions omitted and filed separately with the Commission.
Anapharm Inc.
Rental agreements and arrangements
End of Total per Copy of
------ --------- -------
Type of expense & Supplier contract Date Duration year contract Comments
-------------------------- ------------- -------- ---- -------- --------
Rented equipment
3 BCMS: (monthly invoices)
Hewlett Packard (HP-7) Dec-02 1 year $[*] X Contracts #7225-8
Hewlett Packard (HP-8) Apr-02 1 year $[*] AC7027-R001
Hewlett Packard (HP-9) Sep-02 1 year $[*] AC7027-R002
Under Under
Entrepot frigorifique Orleans negotiation negotiation [*] $[*] X Refrigerating wearhouse renting
Various Rented Equipment
Photocopiers: quarterly invoices; include maintenance cost for a year)
Xxxxxxx-Toshiba T-3550 Jun-02 66 months $[*] P1734449 - 1st story
Onset Capital - Toshiba T-6560 Jul-02 66 months $[*] MF815710 - 5th story
Canon - Canon Image 600 Jul-02 66 months $[*] XXX 00000 - 3rd story
Citicorp Finance Vendeur Ltee - Toshiba T-3560 Aug-02 66 months $[*] AD031573 - Montreal adm.
Citicorp Finance Vendeur Ltee - Toshiba T-3560 Dec-02 66 months $[*] EG034005 Mtl recrutement
Toshiba T-2550 full paid $[*] BI16997 - 3rd story
Onset Capital-Toshiba E-sstodio 6500 May 02 66 months $[*] $ GE 11 11 04
Fax:
Toshiba TF-651 $[*] Include with photocopiers
Toshiba TF-861 $[*] Include with photocopiers
Toshiba TF-621 $[*] Include with photocopiers
Toshiba DP-120F $[*] Include with photocopiers
Toshiba DP-85F $[*] Include with photocopiers
R/H Tosh.DP-120F (01060302) $[*] Include with photocopiers
Scanner:
Services Financiers Image Inc. Dec-02 60 months $[*] Contract # 660234
(scanner DR5020)
[*] Confidential portions omitted and filed separately with the Commission.
Anapharm Inc.
Rental agreements and arrangements
End of Total per Copy of
------ --------- -------
Type of expense & Supplier contract Date Duration year contract Comments
-------------------------- ------------- -------- ---- -------- --------
Rented equipment
3 BCMS: (monthly invoices)
Hewlett Packard (HP-7) Dec-02 1 year $[*] X Contracts #7225-8
Hewlett Packard (HP-8) Apr-02 1 year $[*] AC7027-R001
Hewlett Packard (HP-9) Sep-02 1 year $[*] AC7027-R002
Under Under
Entrepot frigorifique Orleans negotiation negotiation [*] $[*] X Refrigerating wearhouse renting
Various Rented Equipment
Photocopiers: quarterly invoices; include maintenance cost for a year)
Xxxxxxx-Toshiba T-3550 Jun-02 66 months $[*] P1734449 - 1st story
Onset Capital - Toshiba T-6560 Jul-02 66 months $[*] MF815710 - 5th story
Canon - Canon Image 600 Jul-02 66 months $[*] XXX 00000 - 3rd story
Citicorp Finance Vendeur Ltee - Toshiba T-3560 Aug-02 66 months $[*] AD031573 - Montreal adm.
Citicorp Finance Vendeur Ltee - Toshiba T-3560 Dec-02 66 months $[*] EG034005 Mtl recrutement
Toshiba T-2550 full paid $[*] BI16997 - 3rd story
Onset Capital-Toshiba E-sstodio 6500 May 02 66 months $[*] $ GE 11 11 04
Fax:
Toshiba TF-651 $[*] Include with photocopiers
Toshiba TF-861 $[*] Include with photocopiers
Toshiba TF-621 $[*] Include with photocopiers
Toshiba DP-120F $[*] Include with photocopiers
Toshiba DP-85F $[*] Include with photocopiers
R/H Tosh.DP-120F (01060302) $[*] Include with photocopiers
Scanner:
Services Financiers Image Inc. Dec-02 60 months $[*] Contract # 660234
(scanner DR5020)
[*] Confidential portions omitted and filed separately with the Commission.
THIS DOCUMENT IS A COPY OF SCHEDULE 4.40 LITIGATION TO EXHIBIT 10.13 FILED ON
APRIL 2, 2002 PURSUANT TO RULE 201 TEMPORARY HARDSHIP EXEMPTION.
SCHEDULE 4.40
LITIGATION
There is one pending claim for an amount of $3,000 CDN that has been handled to
the Company's insurance carrier. This claim as been filed by one of the
Company's volunteers who, as it was thought initially had broken a hip.
However, it appears from the volunteer's claim (a copy of which is attached
hereto), that she has broken her rib while being a subject of a study conducted
by the Company. The claim is being addressed and should evolve to a private
settlement in the weeks to come.
There is also a potential claim. For further information, please refer to the
document attached hereto.
Saint-Anselme le 00/00/00
X. Xxx Xxxxx
Xxxxxxxx
Xx00 b. Descarie bur. 000
Xxxxxxxx, Xx X0X 0Xx
OBJET: Erude # 01272
Monsieur,
Suite a notre conversation telephonique de ce jour, je vous mets par
ecrit ce qui s'est passe lors da mon sejour les 1, 2, 3 fevrier 2002 a Anapharm
Mtl. et la suite des evenements.
Le l'fevrier a 22h 00 au coucher, en grimpant vers mon lit du 2? niveau,
l'echelle de metal etant mal positionnee, s'est renversee sur moi et m'a facture
une cote.
Le lendemain matin, j'etais souffrante J'ai dono signale au personnel du centre
l'accident et on en a pris bonne note. Tout au long de la journee et des jours
qui ont suivis on s'est bien occupe de moi. Juste avant de partir le 3 fevrier
xx xxxxxx voir un medecin. Il n'etait pas disponible. Le 4 fevrier, revenue
chez-moi, je suis alle rencontre mon medecin de famille me sentant mai en point.
C'est le Xx Xxxxxx Xxxxxx (000 xxxxx Xxxxx, xxxxx 0, Xx-Xxxxxxx, Xx X0X 0X0,
tel.: 000-000-0000) que j'ai rencontre. Le diagnostique: cote fracturee. Il m'a
suggere de prendre des anti-inflammatories ou des Tylenol et de mettre un
corset.
Puis avec le corset je me sentzis moins souffrante. Les 8.9.10 fevrier j'ai
continue J'etude avec Anapharm. Cela n'a pas ete facile surtour la nuit du 8
fevrier. J'ai eu un gros mal de tere. J'ai eu de la difficulte a digerer mon
souper ainsi que les deux jours qui ent suivi. A la fin de l'etude (dimanche
soir le 10 fevrier) j'ai rencontre un medecin d'Anapharm qui a constate et
insorit dans son rapport ma condition et ma cote fracturee.
Au retour, en ayant toujours de la difficulte a digerer j'ai decide x'xxxxx voir
le Xx Xxxxxx Xxxxxx chiropraticienne (584 route Begin suite 205 a St-Anselme,
tel. 000-000-0000). Diagnostique: cote fracturee et vartebre deplacec. J'ai
commence les traitements et cela n cordme effet de ramener peu a peu ma
digestion a la normale.
J'ai du restreindre mes activites habituelles en me limitant au minimum et en me
reposant. Xx xxxxxx toujours mon corset pour soutenir ma cote fracture. J'ai
encore de la difficulte a me tourner dans mon lit, a tousser, a forcer meme
legerement et lorsque je persiste tron longtemps debout, cela me fatique, Il va
sans dire que j'au du suspendre mes exercices physiques de mise en forme que
j'executais regulierement 4 fois par semaine a rainon de 30 minutes par jour.
.....1
......2
J'ose esperer ne pas garder de sequallas de ost evenethant.
Par la presente je desire vous informer que je tiens Anapharm formellement
responsable de ? accident.
Selon norre avocat consulte, un montant de $3,000,00 pour une core fracturee est
normal et raisonnable si l'entente se fait a l'amiable entre nous.
Je vous prie, monsieur, de me repondre dans les meilleurs delais
Bien a vous,
/s/ Xxxxxxxxx Xxxxxxxx
-----------------------------
Xxxxxxxxx Xxxxxxxx
000 Xxxxxx Xxx-Xxxx
Xx-Xxxxxxx, Xx XXX 0XX
Tel: 000-000-0000
[LETTERHEAD OF XXXXXXXXX XXXXXX]
March 7, 2002 WITHOUT PREJUDICE
BY REGISTERED MAIL
------------------
ANAPHARM
0000 xxxx. Xxxxxxx, Xxxxx 000
Xxxxxxxx, Xxxxxx
X0X 0X0
RE: XXXXXX XXXXXXX XXXXX
-vs.- YOURSELF
Volunteer Number R0042734
Our file: SF-2002-A8-003
__________________________________
_____________________________________
Sir/Madame:
The undersigned represents the interests of XXXXXX XXXXXXX XXXXX, whom has
mandated me to send you the following letter.
My client informs me that he participated as a volunteer in a clinical research
study from approximately January 6, 2002 until February 6, 2002. During this
study, my client slept at your premises approximately four (4) times. At the
end off and shortly after your research was complete, my client began to feel
irritation on his body and developed lesions on part of his body. On February
12, 2002, Dr. Xxxxxxxxx Czyzin wrote up a report and concluded that my client
should see a dermatologist. My client has since seen a dermatologist and has to
be treated for these irritations with medication, specifically Lindane Lotion.
-2-
Please be advised that we are holding you entirely liable for the damages that
my client has sustained to present and in the future, which resulted solely due
to your fault, negligence and lack of care and hygiene on your premises.
Please be further advised that my client is presently evaluating all his damages
and he hereby reserves his right of recourse to avail himself of all appropriate
legal measures against you that apply in the circumstances.
DO THEREFORE GOVERN YOURSELF ACCORDINGLY.
/s/ Xxxxxx Xxxxxxxx
Xxxxxx Xxxxxxxx
Attorney
SF/ac
THIS DOCUMENT IS A COPY OF SCHEDULE 4.42 TAX DATA TO EXHIBIT 10.13
FILED ON APRIL 2, 2002 PURSUANT TO RULE 201 TEMPORARY HARDSHIP
EXEMPTION.
SCHEDULE 4.42
TAX DATA
(c) see documents attached hereto.
(d) see documents attached hereto.
(m) see documents attached hereto.
(n) see documents attached hereto.
SCHEDULE 4.42
TAX DATA
[Summary of French Written Documents]
The document identified as schedule "4.42 (m)" refers to Anapharm's safe income
for taxation years 1995 to 2002.;
The document identified as schedule "4.42 (n)" refers to Anapharm's shareholders
rollover tax forms, to wit:
- # T2057 "Election on Disposition of Property by a Taxpayer to a Taxable
Canadian Corporation" (Canada). This form, identified in French
as "Choix relatif a la disposition de biens par un contribuable
en faveur d'une societe canadienne imposable", is used by a
taxpayer and a taxable Canadian corporation to jointly elect
under subsection 85(1) where the taxpayer has disposed of
eligible property within the meaning of subsection 85(1.1) to
the corporation and has received as consideration shares of any
class in that corporation;
- # TP-518 "Disposition of Property by a Taxpayer to a Taxable Canadian
Corporation" (Quebec). This form, identified in French as
"Choix relatif a l'alienation de biens par un contribuable en
faveur d'une corporation canadienne imposable", is intended for
a taxpayer (the transferor) that, after March 25, 1997,
disposes of eligible property (within the meaning of section
518.1 of the Taxation Act (R.S.Q., c. I-31) to a taxable
Canadian corporation (the transferee) for a consideration that
includes a share of the capital stock of the corporation, and
that makes a valid (original or amended) election jointly with
the corporation, respecting the disposition of the property,
under subsection 1 of section 85 of the Income Tax Act
(Statutes of Canada).
The rollover rules set forth in sections 518 and 526.1 of the
Taxation Act apply to transfers of property if an election is
made under subsection 1 of section 85 of the Income Tax Act.
The rules do not apply, however, if an election is not made.
This form is also intended for a transferor and a transferee
that make, under the third paragraph of section 522 of the
Taxation Act, a joint application to the Minister concerning
the disposition for one of the following reasons: (i) to agree
on an amount in respect of the property disposed of (if the
have not already done so); (ii) to agree on a new amount in
respect of the property disposed of (which is then deemed to be
the only agreed amount); or (iii) to be deemed to have never
agreed on an amount in respect of the property disposed of.
THIS DOCUMENT IS A COPY OF SCHEDULE 4.27 INTELLECTUAL PROPERTY
TO EXHIBIT 10.13 FILED ON APRIL 2, 2002 PURSUANT TO RULE 201
TEMPORARY HARDSHIP EXEMPTION.
SCHEDULE 4.42
TAX DATA
[Summary of French Written Documents]
The document identified as schedule "4.42 (m)" refers to Anapharm's safe income
for taxation years 1995 to 2002.;
The document identified as schedule "4.42 (n)" refers to Anapharm's shareholders
rollover tax forms, to wit:
- # T2057 "Election on Disposition of Property by a Taxpayer to a Taxable
Canadian Corporation" (Canada). This form is identified in
French as "Choix relatif a la disposition de biens par un
contribuable en faveur d'une societe canadienne imposable" and
is required by the Canadian Government;
- # TP-518 "Disposition of Property by a Taxpayer to a Taxable Canadian
Corporation" (Quebec). This form is identified in French as
"Choix relatif a l'alienation de biens par un contribuable en
faveur d'une corporation canadienne imposable" and is required
by the Quebec Government.
4.42(c)
ANAPHARM INC.
Undepreciated capital cost of depreciable assets
Federal
---------------------------------------------
Undepreciated
Class capital cost
----------- -------------
8 114 721 $
10 116 641
12 32 455
13 1 592 761
13 1 353 278
13 1 869
-------------
3 211 725 $
=============
Quebec
---------------------------------------------
Undepreciated
Class capital cost
----------- -------------
8 114 721 $
10 3 912
12 32 455
13 1 592 761
13 1 353 278
13 1 869
-------------
3 098 996 $
=============
- 35 -
SCHEDULE 4.42 (d)
Paid up capital for each class of shares
Number Class $
-------------------- ------------------------- ---------------------
3,014,416 A 2 384,204
824,000 B 10,987
676,000 C 9,013
47,630 D 84,188
4.42(m)
ANAPHARM CALCUL DU REVENU XXXXX APRES 1971
---------------------------------
1995 1996 1997 1998 1999 2000 2001 2002
---- ---- ---- ---- ---- ---- ---- ----
Revenu (perte) net(te) pour fins
d'impot federal 200 000 200 000 200 000 200 000 769 979 9 734 257 3 407 651 0 $
-----------------------------------------------------------------------------------------------
Plus :
Deduction pour inventaire 20(1)(gg) 0 0 0
Remboursement au titre de
dividendes 0 0 0 0 0 0 0 0
Allocation supplementaire R & D (37.1) 0 0 0 0 0
Portion non imposable des gains en
capital net*
Montant non imposable des BIA*
Gain sur billet-R&D 0
-----------------------------------------------------------------------------------------------
0 0 0 0 0 0 0 0
-----------------------------------------------------------------------------------------------
Moins :
Dividendes recus ne provenant pas
du safe income de la corporation
payeuse
Dividendes xxxxx 0 0 0 0 0 0 1 761 549 0
Impots xxxxx ou payables :
Federal (incluant CII rembours.) (204 597) (176 109) (355 046) (788 096) (1 050 879) 3 552 13 460 0
Provincial
- impots 0 0 0 11 822 11 822 214 097 258 107 0
- credit R-D (133 206) (156 238) (314 672) (753 404) (1 095 118) (1 624 790) (2 668 527) 0
Depenses encourues mais non
deductibles au fiscal
- Xxxxx xx xxxxxxxxxxxxxx 0 000 0 000 0 789 36 094 65 177 26 872 60 286 0
- Primes d'assurance-vie 1 427 1 548 1 556 1 556 4 778 4 649 6 357 0
- Interets et penalites sur
impots 0 0 0 0 2 626 0 434 0
- Cotisations a des clubs 0 0 0 0 0 4 800 7 600 0
Autres : contributions politiques, 0 0 0 0 0 0 6 060 0
dons
Credit R&D - Quebec 133 206 156 238 314 672 753 404 1 095 118 1 624 790 2 668 527 0
Credit d'impot a l'investissement 230 420 202 349 381 286 814 336 1 250 959 2 736 218 945 055 0
Depenses de R&D renoncees 31 107 31 073 34 585 75 712 284 483 2 990 188 3 058 908 0
-----------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Variation safe income - Federal 168 893 168 927 165 415 124 288 512 496 6 744 069 348 743 0 $
-----------------------------------------------------------------------------------------------------------------------------------
Safe income - Federal act. ord. 168 893 337 820 503 235 627 523 1 140 019 7 884 088 8 232 831 8 232 831
===================================================================================================================================
Moins :
Revenu (perte) net(te) pour fins
d'impot federal 200 000 200 000 200 000 200 000 796 979 9 734 257 3 407 651 0
Plus :
Revenu (perte) net(te) pour fins
d'impot provincial 200 000 200 000 200 000 200 000 200 000 2 370 718 2 853 548 0
Autres ajustements :
Divers 0 0 0 0 0 0 0
Deduction supplementaire - 25% 28 536 50 851 63 931 164 120
-----------------------------------------------------------------------------------------------------------------------------------
Variation safe income - Provincial 168 893 168 927 165 415 152 824 -33 632 -555 539 -41 240 0 $
-----------------------------------------------------------------------------------------------------------------------------------
Safe income - Provincial act. ord. 168 893 337 820 503 235 656 059 622 427 66 888 25 648 25 648
===================================================================================================================================
* Seulement pour les corporations autres que corporations privees.
REMARQUE : Le solde non deduit des depenses de R-D aurait du etre deduit
pour chaque annee concernee. Au total ceci n'a pas d'impact
puisqu'au 30 avril 2001, il...
ANAPHARM INC,
Section 85 elections
Property
Date Transferor Transferee disposed of Consideration
December 23, 1997 Xxxxxxxx Xxxxxxx Anapharm 167 000 class A 167 000 class C
shares of Anapharm shares of Anapharm
December 23, 1997 Xxxx Xxxxx Anapharm 170 000 class B 170 000 class C
shares of Anapharm shares of Anapharm
December 23, 1997 Xxxxxxxx Xxxxxx Anapharm 168 000 class B 168 000 class D
shares of Anapharm shares of Anapharm
January 5, 1998 Xxxxxxxx Xxxxxxx Anapharm 167 000 class A 167 000 class C
shares of Anapharm shares of Anapharm
January 5, 1998 Xxxx Xxxxx Anapharm 170 000 class B 170 000 class C
shares of Anapharm shares of Anapharm
January 5,1998 Xxxxxxxx Xxxxxx Anapharm 168 000 class B 168 000 class D
shares of Anapharm shares of Anapharm
[FLAG] Revenu Revenue CHOIX RELATIF A LA DISPOSITION DE BIENS PAR UN CONTRIBUABLE EN
Canada Canada FAVEUR D'UNE SOCIETE CANADIENNE IMPOSABLE
----------------------------------------
.. A l'usage d'un contribuable et d'une societe canadienne imposable pour RESERVE AU MINISTERE
exercer conjointement un choix en vertu du paragraphe 85(1), lorsque le
contribuable a dispose, en faveur de la societe, d'un bien admissible
selon la definition du paragraphe 85(1.1) et a recu en contrepartie des
actions d'une categorie quelconque de cette societe.
.. Le formulaire faisant etat de l'exercice d'un choix dument rempli et, s'il y
a lieu, les pieces connexes doivent etre produits comme suit :
(1) un exemplaire par le cedant (lorsque deux cedants ou plus font un choix
concernant le transfert du meme bien (copropriete) ou que deux membres
ou plus de la meme societe de personne font un choix concernant le
transfert de leurs participation dans la societe de personne, un seul ----------------------------------------
cedant, designe pour la chose, doit produire simultanement un
exemplaire pour chaque cedant avec une liste de tous les cedants qui
font le choix concerne, liste ou doivent figurer l'adresse et le numero
d'assurance sociale ou numero de compte de chaque cedant);
(2) au plus tard a la date qui survient la premiere parmi les dates
auxquelles une des parties au choix doit produire une declaration de
revenu pour l'annee d'imposition pendant laquelle la transaction a eu
lieu, compte tenu de tout choix fait en vertu du paragraphe 99(2) (date
d'echeance);
(3) au centre fiscal ou le cedant produit normalement sa declaration de
revenus (lorsque deux coproprietaires ou plus, ou que deux membres ou
plus d'une societe de personnes font un choix comme il est indique au
point (1), les formulaires de choix doivent etre produits au centre
fiscal du cessionnaire ou ils seront traites en bloc);
(4) separement de toute declaration de revenus (vous pouvez le produire
avec une declaration dans une meme enveloppe, mais ne pas l'inserer
dans la declaration et ni l'attacher a celle-ci).
.. Les articles et paragraphes mentionnes dans ce formulaire renvoient a la Loi
de l'impot sur le revenu.
------------------------------------------------------------------------------------------------------------------------------------
Nom du contribuable (cedant)(en lettres moulees) N(degree)d'assurance sociale ou
N(degree)de compte de societe/N(degree)d'entreprise
[*] [*]
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau des services fiscaux
[*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du contribuable
Pour la periode du 1 /er/ janvier 19 97 au 31 decembre 19 97
----------------------------------- ----- ------------------------------------------------------- -----
------------------------------------------------------------------------------------------------------------------------------------
Nom du coproprietaire, s'il y a lieu (s'il y en a plus d'un, joignez Numero d'assurance sociale
une liste contenant les memes renseignements)
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau des services fiscaux
------------------------------------------------------------------------------------------------------------------------------------
Raison sociale de la societe (cessionnaire) Numero de compte/d'entreprise
ANAPHARM INC. 138459540
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau des services fiscaux
0000, xxxx. Xxxx-Xxxxxxxx, Xxxxxx X0X 0X0 Quebec
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition de la societe
Pour la periode du 1/er/ juin 19 97 au 31 mai 19 98
----------------------------------- ----- ------------------------------------------------------- -----
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne a contacter pour des renseignements supplementaires Ind. regional Numero de telephone
[*] [*] [*]
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
PENALITE POUR LES CHOIX TARDIFS ET MODIFIES
---------------------------------
Les choix produits apres la date d'echeance ou les choix modifies sont assujettis a une penalite RESERVE AU MINISTERE
pour production tardive conformement au paragraphe 85(8).
Calcul de la penalite :
Juste valeur marchande du bien transfere............................ __________________ $
Moins : Somme convenue.............................................. __________________
Difference.......................................................... $A
------------------
Montant A __________________$ X 1/4 X 1% X N ....................... = $B
==================
100$ X N ........................................................... = $C
==================
----------------------------------------------------------------------------------------
N representant le nombre de mois ou parties de mois dans la periode allant de la date
d'echeance a la date de production de choix et C ne pouvant pas depasser 8 000 $.
---------------------------------------------------------------------------------------- ---------------------------------
La penalite correspond au moins eleve des montants B et C ci-dessus ________________ $
Si une penalite est payable, il faut faire un cheque ou un mandat a l'ordre du Xxxxxxxx general.
Il faut indiquer "T2057" sur la piece de versement ainsi que l'annee d'imposition, le nom et le
numero d'assurance sociale du contribuable (ou le numero de compte/d'entreprise dans le cas ou le
cedant est une societe) dont le compte doit etre credite.
Les sommes impayees, y compris les penalites pour production tardive, sont assujetties a des
interets composes quotidiennement aux taux prescrit. Somme ci-incluse ______________ $
------------------------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
------------ RENSEIGNEMENTS EXIGES ---------------------------------------------
A la page ci-contre, enumerez et decrivez les biens transferes et indiquez leur
juste valeur marchande. La description et la juste valeur marchande de la
contrepartie recue doivent figurer en regard du bien transfere. Si le bien
transfere est une participation dans une societe de personnes, annexez un
tableau au calcul du prix de base rajuste. Faute d'espace sur le T2057, joignez
des feuillez qui suivent la meme presentation. Pour chaque bien amortissable, il
faut designer l'ordre de disposition. Il faut avoir les pieces a l'appui de
l'ordre designe, les documents relatifs aux reponses aux questions ci-apres et
une breve description de la methode de calcul de la juste valeur marchande de
chaque bien. Il n'est pas necessaire de produire ici ces documents, mais il faut
les conserver pour pouvoir les produire sur demande.
Y a-t-il une entente ecrite concernant le transfert?.................................................. [_] Non [X] Oui
L'un des biens est-il vise par une clause de rajustement du
prix? (Pour plus de precision, voir la derniere version du
bulletin IT-169.)..................................................................................... [X] Non [_] Oui
Y a-t-il d'autres personnes que le contribuable qui detiennent
des actions d'une categorie du capital-actions du cessionnaire
ou qui exercent sur xx xxxxxx actions une emprise, directement
ou indirectement?..................................................................................... [_] Non [X] Oui
S'il y a roulement entre societe ayant un lien de dependance,
les biens du contribuable ont-ils tous ou presque tous (au
moins 90%) ete transferes a la societe.............................................................S/O [_] Non [_] Oui
Le contribuable est-il un non-resident du Canada?..................................................... [X] Non [_] Oui
Les biens transferes comprennent-ils des immobilisations?............................................. [_] Non [X] Oui
Dans l'affirmative :
a Les biens ont-ils ete detenus sans interruption depuis le
jour de l'evaluation?............................................................................. [X] Non [_] Oui
b Ont-ils ete acquis apres le jour de l'evaluation dans une
operation consideree comme comportant un lien de
dependance?....................................................................................... [X] Non [_] Oui
c Depuis le jour de l'evaluation, le contribuable ou une autre
personne de qui des actions ont ete acquises dans une
operation comportant un lien de dependance a-t-il recu des
dividendes vises par le paragraphe 83(1) a l'egard des actions
transferes? (Dans l'affirmative, preciser les montants et les
dates et annexer un tableau.)..................................................................... [X] Non [_] Oui
La somme convenue a l'egard d'un des biens transferes repose-t-elle
sur une estimation de la juste valeur marchande au jour de
l'evaluation?......................................................................................... [X] Non [_] Oui
Si oui, existe-t-il un rapport officiel faisant etat de la
valeur au jour de l'evaluation?................................................................... [_] Non [_] Oui
Un choix selon le paragraphe 26(7) des Regles concernant l'application
de l'impot sur le revenu (formulaire T2076) a-t-il ete produit par le
contribuable ou en son nom?........................................................................... [X] Non [_] Oui
Si les biens transferes comprennent des actions du capital-actions d'une societe
privee, xxxxxx xxx renseignements suivants:
Raison sociale de la societe Numero de compte/ numero d'entreprise Capital verse des
actions transferees
----------------------------------------------------
Anapharm inc. 138459540 109170$
----------------------------------------- ---------------------------------------------------- ------------------------------
--------------------------------------------------------------------------------
------------ DESCRIPTION DES ACTIONS RECUES ----------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nombre d'actions Categorie Valeur de Valeur fiscale du Avec ou sans Rachetable au gre
rachat par action capital verse droit de vote du detenteur?
------------------------------------------------------------------------------------------------------------------------------------
[ * ] [ * ] [ * ] [ * ] [ * ] [_] Oui [X] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
--------- REMARQUES -----------------------------------------------------------
.. Lorsque le paragraphe 85(1) s'applique a la disposition d'un bien
amortissable, un choix en vertu du paragraphe 85(1) ne peut pas etre fait.
Veuillez prendre note, qu'un avant projet de loi depose en avril 1995,
propose d'abroger le paragraphe 85(5.1) et de la remplacer par le
paragraphe 13(21.2) propose.
.. Les regles concernant les choix prevus a l'article 85 sont complexes. La
derniere version du circulaire d'information 76-19 et des bulletins
d'interpretation IT-169, IT-172, IT291 et IT378 renferment les
renseignements essentiels a ce sujet.
.. Pour que ce choix soit valide, le formulaire, y compris le questionnaire,
doit etre rempli. S'il est incomplet, le choix sera considere comme non
valide, et tout choix produit par la suite sera assujetti a une penalite
pour production tardive.
.. Lorsque le formulaire T2057 est produit dans les trois ans apres la date
d'echeance, le choix est repute avoir ete exerce a temps si le montant
estimatif de la penalite applicable est paye sur production du choix.
.. Un choix modifie ou un choix produit plus de trois ans apres la date
d'echeance peut, dans certaines circonstances, etre accepte et repute avoir
ete produit a temps si le montant estimatif de la penalite prevue au
paragraphe 85(8) est paye sur production du choix. En pareil cas, une
lettre expliquant pourquoi le choix est modifie ou xxxxxx doit etre soumise
a l'appreciation du Ministre avec le formulaire.
--------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
RENSEIGNEMENTS SUR LES BIENS ADMISSIBLES DONT IL A ETE DISPOSE ET SUR LA CONTREPARTIE RECUE
------------------------------------------------------------------------------------------------------------------------------------
Jour Mois Annee
Date de la vente ou du transfert de ------------------------------------ Remarque: Remplir un nouveau T2057 lorsque la
tous les biens inscrits ci-dessous : 23 12 97 date de la vente ou du transfert est
differente de celle-ci.
------------------------------------------------------------------------------------------------------------------------------------
Biens dont il a ete dispose Somme Montant a Contrepartie recue
------------------------------------------------- convenue declarer -----------------------------------------
Limites relatives a la somme choisie B - A. Autre que des actions Actions
------------------------------------- Si B - A > 0, -------------------------------- Juste
Description Juste valeur A B voir note 4. Description Nombre et valeur
marchande categorie marchande
------------------------------------------------------------------------------------------------------------------------------------
(Breve (Voir note 1)
description
Immobilisation legale)
a [ * ] [ * ] [ * ] [ * ] [ * ] [ * ] [ * ]
l'exception ---------------------------------------------------------------------------------------------------------------------
des biens
amortissables ---------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
(Description et (Voir note 2)
Biens categorie
amortissables prescrite)
---------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
(Genre) (Voir note 3)
Immobilisations
admissibles ---------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Inventaire a (Genre) (Cout indique)
l'exception
des biens ---------------------------------------------------------------------------------------------------------------------
immobiliers
------------------------------------------------------------------------------------------------------------------------------------
(Breve description ZERO
Avoir legale)
miniers
---------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Valeur des (Description) (Cout indique)
titres de
creance ---------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Titre de
creance
determine ---------------------------------------------------------------------------------------------------------------------
(Institution
financiere
seulement)
------------------------------------------------------------------------------------------------------------------------------------
Immobilisation
qui est un bien
immeuble ---------------------------------------------------------------------------------------------------------------------
detenu par
un resident
------------------------------------------------------------------------------------------------------------------------------------
Second fond
du compte de
stabilisation ---------------------------------------------------------------------------------------------------------------------
du revenu
net
------------------------------------------------------------------------------------------------------------------------------------
Note 1 Prix de base rajuste (assujetti a rajustement selon l'article 53).
Note 2 Le moindre de la fraction non amortie du cout en capital pour tous les biens de la categorie et le cout du bien.
Note 3 Le moindre de 4/3 x par le montant cumulatif des immobilisation admissibles et le cout du bien. Utilisez 2 au lieu de 4/3
pour les dispositions effectuees pendant les annees d'imposition commencant avant le 1/er/ juillet 1988 dans le cas d'une
societe ou, pour les dispositions effectuees pendant les exercices commencant avant le 1/er/ janvier 1988 dans les autres
cas.
Note 4 Declarer ce montant comme un gain en capital ou comme un revenu, selon le cas. De plus, dans le cas d'un bien amortissable
ou d'une immobilisation admissible, une partie du montant pourra etre declaree comme gain en capital et une autre comme
revenu.
Reportez-vous a la derniere version du bulletin d'interpretation IT-291 pour plus de renseignements sur les immobilisations et pour
des explications au sujet des limites.
------------------------------------------------------------------------------------------------------------------------------------
------- CHOIX ET ATTESTATION -----------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Par les presentes, le contribuable et la societe font conjointement un choix en vertu du paragraphe 85(1) a l'egard des biens
indiques, et attestent que les renseignements donnes ici et dans tous les documents annexes sont vrais, exacts et complets en autant
qu'ils sachent, sauf erreur.
[ * ] [ * ] [ * ]
et
------------------------------------------- -------------------------------------------------- ----------------------------
Signature du cedant, d'un dirigeant Signature d'un dirigeant autorise du cessionnaire Date
autorise ou d'une personne autorise*
* Annexez une copie de l'autorisation
------------------------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
[LOGO] Gouvernement du Quebec
Ministere du Revenu
CHOIX RELATIF A L'ALIENATION DE BIENS
PAR UN CONTRIBUABLE EN FAVEUR
D'UNE CORPORATION CANADIENNE IMPOSABLE
Ce formulaire s'adresse au contribuable (le cedant) et a la corporation
canadienne imposable (le cessionnaire) qui exercent conjointement un choix en
vertu de l'article 000 xx xx Xxx xxx les impots (L.R.Q., c.1-3) concernant
l'application des regles du chapitre IV lorsque le contribuable a xxxxxx, en
faveur de la corporation, un bien admissible vise a l'article 518.1, pour une
contrepartie qui comprend une action du capital-actions de la corporation.
Un tel choix ne peut etre exerce a l'egard d'un bien amortissable d'une
categorie prescrite lorsqu'il est xxxxxx dans les conditions visees a l'article
527.1.
Le cedant doit produire le present formulaire dument rempli et les documents
annexes, s'il y a lieu, en deux exemplaires. Lorsqu'il y a deux cedants ou plus
qui font le choix vise a l'article 518 concernant le transfert du meme bien
(copropriete), ou deux membres ou plus de la meme societe qui font un choix
concernant le transfert de leur interet dans la societe, un seul des cedants,
celui de leur choix, doit produire un exemplaire pour chacun d'eux et un
exemplaire pour le cessionnaire. Le cedant doit annexer aux formulaires une
liste ou figurent le nom, l'adresse et le numero d'assurance sociale (ou le
numero d'enregistrement dans le cas d'une corporation) de chaque cedant (y
compris chaque membre d'une societe, si le cedant est une societe, ou chaque
membre d'une societe qui est elle-meme membre de la societe cedante).
Tous ces documents doivent etre produits dans le delai de declaration de ces
deux parties qui expire en premier pour l'annee d'imposition au cours de
laquelle l'alienation a eu lieu, au bureau du Ministere ou le cedant produit
normalement sa declaration de revenus, separement de celle-ci.
Les articles et alineas mentionnes dans ce formulaire sont ceux de la Loi sur
les impots (L.R.Q., c. I-3), sauf indication contraire.
Veuillez aussi remplir, au verso, la section Details concernant les biens
alienes et la contrepartie recue.
IDENTIFICATION (ecrivez en majuscules)
-----------------------------------------------------------------------------------------------------------------------------------
Cedant
Nom Numero d'assurance sociale (ou
d'enregistrement)
XXXX XXXXX 000-000-000
-----------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal
0000, xxx Xxxx-Xxxxxxxx, Xxxxxx-Xxx X0X 0X0
-----------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant : du 1/01 19 97 au 31/12 19 97
----------------------- -- ----------------------- --
-----------------------------------------------------------------------------------------------------------------------------------
Cessionnaire
Nom de la corporation Numero d'enregistrement
Anapharm inc. 9-ZZAR-07770
-----------------------------------------------------------------------------------------------------------------------------------
Adresse complete Code postal
0000, xxxx. Xxxx-Xxxxxxxx, Xxxxxx X0X 0X0
-----------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cessionnaire : du 1/6 19 97 au 31/5 19 98
----------------------- -- ---------------------- --
-----------------------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Nom de la personne avec qui le Ministere peut communiquer pour obtenir de plus amples renseignements Ind. reg. Telephone
XXXX XXXXXX 418-529-6531
-----------------------------------------------------------------------------------------------------------------------------------
PENALITE POUR CHOIX EXERCE EN RETARD OU CHOIX MODIFIE
-----------------------------------------------------------------------------------------------------------------------------------
Un choix exerce dans les trois ans qui suivent l'echeance est accepte et repute avoir ete exerce a l'echeance si le montant
estimatif de la penalite est paye lors de la production du present formulaire.
Un choix exerce apres ces trois ans, ou un choix modifie, est accepte et repute avoir ete exerce a l'echeance si le montant
estimatif de la penalite est paye lors de la production du present formulaire et si le Ministre xxxxxx que, compte tenu des
circonstances, il est juste et equitable de permettre un tel choix. Dans ce cas, une lettre precisant les raisons du retard ou de
la modification du choix initial doit accompagner le formulaire.
Calcul de la penalite
La penalite est egale au resultat le moins eleve des deux calculs suivants:
----------------------------------------------------- ----------------------------------------------
a) 25 % Juste valeur marchande du bien transfere Nombre de mois ou
X moins X fraction de mois de retard
montant convenu dans le choix ou le choix modifie
----------------------------------------------------- ----------------------------------------------
b) le moins eleve de i) et de ii):
i) 5000 $
ii) 100 $ x nombre de mois ou fraction de mois de retard
[X] S'il s'agit d'un choix modifie, indiquez la date du choix anterieur | | | | | | | | | |
----------------------------
[X] S'il s'agit d'un choix exerce en retard, donnez le montant de la penalite ______________ $.
-----------------------------------------------------------------------------------------------------------------------------------
CHOIX ET ATTESTATION
-----------------------------------------------------------------------------------------------------------------------------------
Le contribuable et la corporation canadienne susmentionnee exercent un choix relativement aux biens decrits au verso, en vertu de
l'article 000 xx xx Xxx xxx les impots.
Nous attestons que les renseignements fournis sur ce formulaire et dans tous les documents annexes sont exacts et complets.
/s/ XXXX XXXXX et ANAPHARM INC. par: /s/ XXXX XXXXX 20/1/1998
---------------------------------------------------- ----------------------------------------------------- --------------
Signature du cedant ou de la personne autorisee a Signature du cedant ou de la personne autorisee a Date
signer* signer*
XXXX XXXXX : 000-000-0000 000-000-0000 XXXX XXXXX
---------------------------------------------------- -----------------------------------------------------
Telephone Telephone
*Annexez une copie de l'autorisation.
-----------------------------------------------------------------------------------------------------------------------------------
RESERVE AU MINISTERE
-----------------------------------------------------------------------------------------------------------------------------------
Date de reception Autorisation Montant sujet a penalite Penalite Versement Total
annee mois jour
$ $ $ $
-----------------------------------------------------------------------------------------------------------------------------------
Formulaire prescrit par le sous-ministre du Revenu du Quebec
[*] Confidential portions omitted and filed separately with the Commission.
DETAILS CONCERNANT LES BIENS ALIENES ET LA CONTREPARTIE RECUE OUI NON
.. Existe-t-il une convention ecrite concernant l'alienation?...................................................... [X] [_]
.. Une disposition concernant le rajustement du prix s'applique-t-elle a l'un des biens?........................... [_] [X]
.. A l'exception du cedant, est-ce qu'une personne detient des actions de n'importe quelle categorie du
capital-actions du cessionnaire ou controle directement ou indirectement le cessionnaire?....................... [X] [_]
.. Dans le cas d'un roulement entre corporations ayant un lien de dependance, le cedant a-t-il xxxxxx
tous les biens, ou presque (90 % ou plus), en faveur du cessionnaire?........................................S/O [_] [_]
.. Le cedant est-il un non-resident du Canada?..................................................................... [_] [X]
.. Si les biens alienes comprennent des immobilisations
a) Le montant convenu a l'egard de l'un des biens alienes est-il fonde sur xx xxxxx valeur marchande au jour de
l'evaluation (jour E, c'est-a-dire le 22 decembre 1971 pour les actions et les titres emis dans le public et
le 31 decembre 1971 dans le cas de tout autre bien)?........................................................ [_] [X]
Si oui, y a-t-il une estimation officielle du bien au jour E?............................................... [_] [_]
b) Ont-ils ete detenus sans interruption depuis le jour E?..................................................... [_] [X]
c) Ont-il ete acquis apres le jour E, lors d'une transaction entre parties considerees comme ayant un lien de
dependance?................................................................................................. [_] [X]
d) Depuis le jour E, le cedant ou toute autre personne de qui des actions ont ete acquises lors d'une
transaction entre parties ayant un lien de dependance, a-t-il recu des dividendes sur lesquels il n'a pas
d'impot a payer en vertu de l'article 501 pour les actions alienees?........................................ [_] [X]
(Si oui, veuillez preciser dans une annexe les montants et les dates ou ces dividendes ont ete recues.)
.. Un choix a-t-il ete exerce en vertu de l'article 00 xx xx Xxx xxxxxxxxxx x'xxxxxxxxxxx xx xx Xxx sur les impots
(L.R.Q., c.1-4) par le cedant ou par une personne agissant en son nom, au moyen du formulaire Choix concernant
la juste valeur marchande des immobilisations au jour de l'evaluation (DT-72)?.................................. [_] [X]
.. Si les actifs alienes incluaient des actions du capital-actions d'une corporation privee, veuillez remplir les lignes qui
suivent:
Nom de la corporation privee [ * ]
-------------------------------------------------------------------------------------------------------
Numero d'enregistrement [ * ] Total du capital verse des actions alienees $
--------------------------------- ------------------------------
Enumerez et decrivez ci-dessous les biens alienes en precisant leur juste valeur marchande a la date d'alienation. La description et
la juste valeur marchande de la contrepartie recue doivent figurer vis-a-vis du bien en cause. Si l'espace est insuffisant, veuillez
joindre une annexe qui reprend la meme presentation. Lorsque le xxxx xxxxxx represente un interet dans une societe, joignez a ce
formulaire une feuille comportant le calcul du prix de base rajuste.
Tous les biens amortissables et les immobilisations intangibles doivent etre inscrits dans l'ordre d'alienation choisi par le
cedant. Il n'est pas necessaire de produire les pieces justificatives venant a l'appui de l'ordre choisi, de tous les renseignements
fournis sur la presente page et de la methode d'evaluation utilisee pour chaque xxxx xxxxxx. Cependant, ces pieces doivent etre
conservees et fournies sur demande en cas d'examen ulterieur.
------------------------------------------------------------------------------------------------------------------------------------
annee mois jour
Date d'alienation de Si certains biens sont alienes a une date differente de celle
tous les biens inscrits ci-dessous 97 12 23 indiquee ci-contre, veuillez utiliser un formulaire TP-518 distinct.
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
BIENS ALIENES Montant de la CONTREPARTIE RECUE
--------------------------------------- ----------------------------------------------
colonne B moins
Limites relatives au Montant celui de la colonne A
montant convenu convenu (voir la note 4) Autre qu'en actions Actions
--------------------------- ------------------- ------------------- Juste valeur
Description Juste valeur Autres Description Nombre et categorie marchande
marchande A B C
------------------------------------------------------------------------------------------------------------------------------------
IMMOBIL- (Breve $ Voir la $ $ $
ISATIONS description) note 1
A $
L'EXCEP-
TION DES
BIENS
AMORTIS-
SABLES [ * ] [ * ] [ * ] [ * ] [ * ] [ * ] [ * ]
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
BIENS (Breve description Voir la
AMORTIS- et categorie note 2
SABLES prescrite)
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
IMMOBIL- (Breve description) Voir la
ISATIONS note 3
TANGI-
BLES
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
BIENS EN (Breve description) (Cout
INVENTA- indique)
IRE,
AUTRES
QUE DES
BIENS
IMMEU-
BLES
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
BIENS (Breve description) S.O.
MINIERS
--------------------------------------------------------------------------------------------------------------------------
S.O.
--------------------------------------------------------------------------------------------------------------------------
TITRE (Breve description) (Cout
OU indique)
DETTE
OBLIGAT-
OIRE
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
AUTRES (Breve description)
---------------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------
DESCRIPTION DES ACTIONS RECUES
Nombre d'actions Categorie Valeur de rachat Valeur fiscale S'agit-il d'actions S'agit-il d'actions
recues par le cedant des actions par action du capital verse donnant droit de rachetables
vote? au gre du detenteur?
Oui Non Oui Non
------------------------------------------------------------------------------------------------------------------------------------
[ * ] [ * ] [ * ] $ [ * ] $ [X] [_] [_] [X]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
NOTE 1 : Inscrivez le prix de base rajuste, sujet a des rajustements prevus, en
vertu des articles 255 a 257.
Note 2 : Inscrivez le moins eleve . de la partie non amortie du cout en capital
du contribuable pour tous les biens de la
categorie,
. et du cout du bien pour le contribuable.
NOTE 3 : Inscrivez le moins eleve . de la partie admise des immobilisations
intangibles multipliee par (( 4/3 )).
Remplacez (( 4/3 )) par (( 2 ))
- dans le cas d'une alienation effectuee
par une corporation, apres le debut de sa
1ere annee d'imposition commencant avant
juillet 1988;
- ou dans les autres cas, lorsque
l'alienation concerne une entreprise et
est effectuee apres le debut de son 1er
exercice financier commencant avant
janvier 1988.
. et du cout du bien pour le contribuable.
NOTE 4 : Si le resultat est negatif, inscrivez 0. S'il est positif, inscrivez le
montant et declarez-le comme un gain en capital ou comme un revenu,
selon le cas.
[*] Confidential portions omitted and filed separately with the Commission.
[GRAPHIC] Revenu Revenue CHOIX RELATIF A LA DISPOSITION DE BIENS PAR
Canada Canada UN CONTRIBUABLE EN FAVEUR D'UNE
SOCIETE CANADIENNE IMPOSABLE
---------------------------
.. A l'usage d'un contribuable et d'une societe canadienne imposable pour RESERVE AU MINISTERE
exercer conjointement un choix en vertu du paragraphe 85(1), lorsque le
contribuable a dispose, en faveur de la societe, d'un bien admissible selon
la definition du paragraphe 85(1.1) et a recu en contrepartie des actions
d'une categorie quelconque de cette societe.
.. Le formulaire faisant etat de l'exercice d'un choix dument rempli et, s'il
y a lieu, les pieces connexes doivent etre produits comme suit :
---------------------------
(1) un exemplaire par le cedant (lorsque deux cedants ou plus font un
choix concernant le transfert du meme bien (copropriete) ou que deux
membres ou plus de la meme societe de personne font un choix
concernant le transfert de leurs participation dans la societe de
personne, un seul cedant, designe pour la chose, doit produire
simultanement un exemplaire pour chaque cedant avec une liste de tous
les cedants qui font le choix concerne, liste ou doivent figurer
l'adresse et le numero d'assurance sociale ou numero de compte de
chaque cedant);
(2) au plus tard a la date qui survient la premiere parmi les dates
auxquelles une des parties au choix doit produire une declaration de
revenu pour l'annee d'imposition pendant laquelle la transaction a eu
lieu, compte tenu de tout choix fait en vertu du paragraphe 99(2)
(date d'echeance);
(3) au centre fiscal ou le cedant produit normalement sa declaration de
revenus (lorsque deux coproprietaires ou plus, ou que deux membres ou
plus d'une societe de personnes font un choix comme il est indique au
point (1), les formulaires de choix doivent etre produits au centre
fiscal du cessionnaire ou ils seront traites en bloc);
(4) separement de toute declaration de revenus (vous pouvez le produire
avec une declaration dans une meme enveloppe, mais ne pas l'inserer
dans la declaration et ni l'attacher a celle-ci).
.. Les articles et paragraphes mentionnes dans ce formulaire renvoient a la
Loi de l'impot sur le revenu.
------------------------------------------------------------------------------------------------------------------------------------
Nom du contribuable (cedant)(en lettres moulees) N(degree)d'assurance sociale ou
N(degree)de compte de societe/N(degree)d'entreprise
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau des services fiscaux
[ * ] [ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du contribuable
Pour la periode du [ * ] 19 ___ [ * ]__ au [ * ] 19 [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Nom du coproprietaire, s'il y a lieu (s'il y en a plus d'un, Numero d'assurance sociale
joignez une liste contenant les memes renseignements)
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau des services fiscaux
------------------------------------------------------------------------------------------------------------------------------------
Raison sociale de la societe (cessionnaire) Numero de comple/d'entreprise
Anapharm inc. 138459540
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau des services fiscaux
0000, xxxx. Xxxx-Xxxxxxxx, Xxxxxx X0X 0X0 Quebec
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition de la societe
Pour la periode du 1/er/ juin 19__ 97__ au 31 mai 19 98_
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne a contacter pour des renseignements supplementaires Ind. region Numero de telephone regional
[ * ] [ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
PENALITE POUR LES CHOIX TARDIFS ET MODIFIES
------------------------------------------------------------------------------------------------------------------------------------
Les choix produits apres la date d'echeance ou les choix modifies sont
assujettis a une penalite pour production tardive conformement au paragraphe
85(8).
Calcul de la penalite :
Juste valeur marchande du bien transfere............................ __________________ $
---------------------------
RESERVE AU MINISTERE
Moins : Somme convenue.............................................. __________________
Difference.......................................................... __________________ $A
Montant A __________________$ X1/4X 1% X N ......................... = $B
==================
---------------------------
100$ X N ........................................................... = $C
==================
--------------------------------------------------------------------------------------
N representant le nombre de mois ou parties de mois dans la periode allant de la date
d'echeance a la date de production de choix et C ne pouvant pas depasser 8 000 $.
--------------------------------------------------------------------------------------
La penalite correspond au moins eleve des montants B et C ci-dessus --------- $
Si une penalite est payable, il faut faire un cheque ou un mandat a l'ordre du
Xxxxxxxx general. Il faut indiquer ((T2057)) sur la piece de versement ainsi que
l'annee d'imposition, le nom et le numero d'assurance sociale du contribuable
(ou le numero de compte/d'entreprise dans le cas ou le cedant est une societe)
dont le compte doit etre credite.
Les sommes impayees, y compris les penalites pour production tardive, sont
assujetties a des interets composes quotidiennement aux taux prescrit.
Somme ci-incluse ______________ $
--------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
RENSEIGNEMENTS EXIGES
------- ---------------------------------------
A la page ci-contre, enumerez et decrivez les biens transferes et indiquez leur
juste valeur marchande. La description et la juste valeur marchande de la
contrepartie recue doivent figurer en regard du bien transfere. Si le bien
transfere est une participation dans une societe de personnes, annexez un
tableau au calcul du prix de base rajuste. Faute d'espace sur le T2057, joignez
des feuillez qui suivent la meme presentation. Pour chaque bien amortissable, il
faut designer l'ordre de disposition. Il faut avoir les pieces a l'appui de
l'ordre designe, les documents relatifs aux reponses aux questions ci-apres et
une breve description de la methode de calcul de la juste valeur marchande de
chaque bien. Il n'est pas necessaire de produire ici ces documents, mais il faut
les conserver pour pouvoir les produire sur demande.
Y a-t-il une entente ecrite concernant le transfert?................................................. [_] Non [X] Oui
L'un des biens est-il vise par une clause de rajustement du prix? (Pour plus de precision, voir la [X] Non [_] Oui
derniere version du bulletin IT-169.)................................................................
Y a-t-il d'autres personnes que le contribuable qui detiennent des actions d'une categorie du [_] Non [X] Oui
capital-actions du cessionnaire ou qui exercent sur xx xxxxxx actions une emprise, directement ou
indirectement?.......................................................................................
S'il y a roulement entre societe ayant un lien de dependance, les biens du contribuable ont-ils tous [_] Non [_] Oui
ou presque tous (au moins 90%) ete transferes a la societec.......................................S/O
Le contribuable est-il un non-resident du Canada?.................................................... [X] Non [_] Oui
Les biens transferes comprennent-ils des immobilisations?............................................ [_] Non [X] Oui
Dans l'affirmative :
a Les biens ont-ils ete detenus sans interruption depuis le jour de l'evaluation?.................. [X] Non [_] Oui
b Ont-ils ete acquis apres le jour de l'evaluation dans une operation consideree comme comportant [X] Non [_] Oui
un lien de dependance?...........................................................................
c Depuis le jour de l'evaluation, le contribuable ou une autre personne de qui des actions ont ete [X] Non [_] Oui
acquises dans une operation comportant un lien de dependance a-t-il recu des dividendes vises par
le paragraphe 83(1) a l'egard des actions transferes? (Dans l'affirmative, preciser les montants
et les dates et annexer un tableau.).............................................................
La somme convenue a l'egard d'un des biens transferes repose-t-elle sur une estimation de la juste [X] Non [_] Oui
valeur marchande au jour de l'evaluation?............................................................
[_] Non [_] Oui
Si oui, existe-t-il un rapport officiel faisant etat de la valeur au jour de l'evaluation?.......
Un choix selon le paragraphe 26(7) des Regles concernant l'application de l'impot sur le revenu [X] Non [_] Oui
(formulaire T2076) a-t-il ete produit par le contribuable ou en son nom?.............................
Si les biens transferes comprennent des actions du capital-actions d'une societe
privee, xxxxxx xxx renseignements suivants :
Raison sociale de la societe Numero de compte/ numero d'entreprise Capital verse des
actions transferees
----------------------------------------------------
Anapharm inc. 138459540 [ * ] $
----------------------------------------- ---------------------------------------------------- ------------------------------
------------------------------------------------------------------------------------------------------------------------------------
DESCRIPTION DES ACTIONS RECUES
------- ----------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nombre d'actions Categorie Valeur de Valeur fiscale du Avec ou sans Rachetable au gre
rachat par action capital verse droit de vote du detenteur?
------------------------------------------------------------------------------------------------------------------------------------
[ * ] [ * ] [ * ] [ * ] [ * ] [_] Oui [X] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
REMARQUES
------- --------------------------------------------------------------
.. Lorsque le paragraphe 85(1) s'applique a la disposition d'un bien
amortissable, un choix en vertu du paragraphe 85(1) ne peut pas etre fait.
Veuillez prendre note, qu'un avant projet de loi depose en avril 1995,
propose d'abroger le paragraphe 85(5.1) et de la remplacer par le paragraphe
13(21.2) propose.
.. Les regles concernant les choix prevus a l'article 85 sont complexes. La
derniere version du circulaire d'information 76-19 et des bulletins
d'interpretation IT-169, IT-172, IT291 et IT378 renferment les
renseignements essentiels a ce sujet.
.. Pour que ce choix soit valide, le formulaire, y compris le questionnaire,
doit etre rempli. S'il est incomplet, le choix sera considere comme non
valide, et tout choix produit par la suite sera assujetti a une penalite
pour production tardive.
.. Lorsque le formulaire T2057 est produit dans les trois ans apres la date
d'echeance, le choix est repute avoir ete exerce a temps si le montant
estimatif estimatif de la penalite applicable est paye sur production du
choix.
.. Un choix modifie ou un choix produit plus de trois ans apres la date
d'echeance peut, dans certaines circonstances, etre accepte et repute avoir
ete produit a temps si le montant estimatif de la penalite prevue au
paragraphe 85(8) est paye sur production du choix. En pareil cas, une lettre
expliquant pourquoi le choix est modifie ou xxxxxx doit etre soumise a
l'appreciation du Ministre avec le formulaire.
--------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
RENSEIGNEMENTS SUR LES BIENS ADMISSIBLES DONT IL A ETE DISPOSE ET SUR LA
CONTREPARTIE RECUE
--------------------------------------------------------------------------------
Jour Mois Annee
Remarque : Remplir un nouveau T2057 lorsque la
Date de la vente ou du transfert de date de la vente ou du transfert
tous les biens inscrits ci-dessous : 05 01 98 est differente de celle-ci.
------------------------------------------------------------------------------------------------------------------------------------
Biens dont il a ete dispose Somme Montant a Contrepartie recue
------------------------------------- ---------------------------------------------
Limites relatives a convenue declarer Autre que des actions Actions Juste
---------------------------------
Description la somme choisie B B - A. Description Nombre et valeur
Si B - A > 0, categorie marchande
---------------------
Juste valeur A voir note 4.
marchande
------------------------------------------------------------------------------------------------------------------------------------
Immobilisation (Breve (Voir note 1)
a l'exception description
des biens legale)
amortissables [ * ] [ * ] [ * ] [ * ] [ * ] [ * ] [ * ]
---------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
(Description et (Voir note 2)
Biens categorie
amortissa prescrite)
bles
---------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Immobili- (Genre) (Voir note 3)
sations
---------------------------------------------------------------------------------------------------------------------
admis-
sibles
------------------------------------------------------------------------------------------------------------------------------------
Inventaire (Genre) (Cout indique)
a l'exception
---------------------------------------------------------------------------------------------------------------------
des biens
immobiliers
------------------------------------------------------------------------------------------------------------------------------------
Avoir (Breve description ZERO
---------------------------------------------------------------------------------------------------------------------
miniers legale)
------------------------------------------------------------------------------------------------------------------------------------
Valeur des (Description) (Cout indique)
titres de
---------------------------------------------------------------------------------------------------------------------
creance
------------------------------------------------------------------------------------------------------------------------------------
Titre de
creance
determine
---------------------------------------------------------------------------------------------------------------------
(Institution
financiere
seulement)
------------------------------------------------------------------------------------------------------------------------------------
Immobilisation
qui est un bien
---------------------------------------------------------------------------------------------------------------------
immeuble detenu
par un resident
------------------------------------------------------------------------------------------------------------------------------------
Second fond du
compte de
stabilisation
---------------------------------------------------------------------------------------------------------------------
du revenu
net
------------------------------------------------------------------------------------------------------------------------------------
Note 1 Prix de base rajuste (assujetti a rajustement selon l'article 53).
Note 2 Le moindre de la fraction non amortie du cout en capital pour tous les
biens de la categorie et le cout du bien.
Note 3 Le moindre de 4/3 x par le montant cumulatif des immobilisation
admissibles et le cout du bien. Utilisez ((2)) au lieu de ((4/3)) pour
les dispositions effectuees pendant les annees d'imposition commencant
avant le 1er juillet 1988 dans le cas d'une societe ou, pour les
dispositions effectuees pendant les exercices commencant avant le 1er
janvier 1988 dans les autres cas.
Note 4 Declarer ce montant comme un gain en capital ou comme un revenu, selon
le cas. De plus, dans le cas d'un bien amortissable ou d'une
immobilisation admissible, une partie du montant pourra etre declaree
comme gain en capital et une autre comme revenu.
Reportez-vous a la derniere version du bulletin d'interpretation IT-291 pour
plus de renseignements sur les immobilisations et pour des explications au sujet
des limites.
--------------------------------------------------------------------------------
CHOIX ET ATTESTATION
------- ------------------------------------------------
--------------------------------------------------------------------------------
Par les presentes, le contribuable et la societe font conjointement un choix en
vertu du paragraphe 85(1) a l'egard des biens indiques, et attestent que les
renseignements donnes ici et dans tous les documents annexes sont vrais, exacts
et complets en autant qu'ils sachent, sauf erreur.
[ * ] et [ * ] [ * ]
------------------------------------ -------------------------------------------------- ------------------------------------
Signature du cedant, d'un dirigeant Signature d'un dirigeant autorise du cessionnaire Date
autorise ou d'une personne autorise*
* Annexez une copie de l'autorisation
--------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
[LOGO] Gouvernement du Quebec
Minisitere du Revenu
CHOIX RELATIF A L'ALIENATION DE BIENS PAR UN CONTRIBUABLE
EN FAVEUR D'UNE CORPORATION CANADIENNE IMPOSABLE
Ce formulaire s'adresse au contribuable (le cedant) qui exerce conjointement
avec une corporation canadienne imposable (le cessionnaire) le choix prevu a
l'article 000 xx xx Xxx xxx les impots (L.R.Q., c.1-3) pour que les regles de
roulement enoncees au chapitre IV du titre IX du livre III de la partie I
s'appliquent lorsque le xxxxxx xxxxxx, en faveur de la corporation, un bien
admissible vise a l'article 518.1, pour une contrepartie qui comprend une action
de n'importe quelle categorie du capital-actions de la corporation.
Un tel choix ne peut etre exerce a l'egard d'un bien amortissable d'une
categorie prescrite lorsqu'il est xxxxxx dans les conditions visees a l'article
527.1.
Un exemplaire dument rempli de ce formulaire et les documents y afferents, s'il
y a lieu, doivent etre produits
.. par le cedant (lorsque deux contribuables ou plus alienent un bien detenu en
copropriete, ou que deux membres ou plus d'une meme societe de personnes
alienent leur interet dans la societe en question, un seul des cedants,
designe par les autres, doit produire en meme temps un exemplaire du
formulaire pour chacun d'eux, et dresser une liste des noms, adresses et
numeros d'assurance sociale ou numeros d'enregistrement, selon le cas des
cedants vises par ce choix):
.. au plus tard, le jour ou l'une des parties doit la premiere produire sa
declaration de revenus pou l'annee d'imposition au cours de laquelle
l'alienation a eu lieu;
.. au bureau du Ministere ou le cedant produit normalement sa declaration de
revenus;
.. separement de toute declaration de revenus.
Les articles et alineas mentionnes dans ce formulaire sont ceux de la Loi sur
les impots (L.R.Q., s.1-3), sauf indiction contraire.
Veuillez aussi remplir, au verso, la section (( Details concernant les biens
alienes et la contrepartie recue )).
IDENTIFICATION (ecrivez en majuscules)
------------------------------------------------------------------------------------------------------------------------------------
Cedant
Nom Numero d'assurance sociale (ou d'enregistrement)
[*] [*]
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal
[*] [*]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant: du [*] 19 [*] au [*] 19 [*]
-------------------- --- ----------------------- ---
------------------------------------------------------------------------------------------------------------------------------------
Cessionnaire
Nom Numero d'assurance sociale (ou d'enregistrement)
Anapharm inc. 9-ZZAR-07770
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal
2050, boul. Xxxx-Xxxxxxxx, Quebec G1V 2KF
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant: du 1/6 19 97 au 31/5 19 98
-------------------- -- ----------------------- --
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne avec qui le Ministere peut communiquer pour obtenir de plus amples renseignements Ind. reg. Telephone
[*] [*]
------------------------------------------------------------------------------------------------------------------------------------
PENALITE POUR UN CHOIX XXXXXX OU UN CHOIX MODIFIE
Vous devez payer une penalite*, telle que calculee ci-apres, lorsque vous
exercez un choix xxxxxx ou lorsque vous modifiez votre choix initial (choix
modifie). Voici les particularites propres a ces choix.
Un choix exerce dans les trois annees qui suivent la date d'expiration du delai
prevu par la Loi est repute fait dans xx xxxxx et est, par consequent, accepte
s'il est effectue au moyen du formulaire et produit en meme temps que le
paiement par le contribuable de la penalite applicable.
Un choix exerce apres cette periode de trois ans, ou un choix modifie qui avait
ete initialement effectue dans le delai prevu par la Loi, est repute fait dans
ce dernier delai, et est, par consequent, accepte
.. s'il effectue sur ce formulaire et produit en meme temps que le paiement par
le contribuable de la penalite applicable,
.. et si le ministre xxxxxx que, compte tenu des circonstances, il est juste et
equitable de permettre un tel choix xxxxxx ou modifie. Une lettre precisant
les raisons du choix xxxxxx ou de la modification du choix initial doit
accompagner le formulaire.
Le calcul de la penalite applicable est fait conformement a l'article 519.2.
Faites votre cheque ou votre mandat a l'ordre du ministre du Revenu du Quebec et
inscrivez, au recto, la mention (( Formulaire TP-518 )).
Calcul de la penalite
--------------------------------------
Juste valeur marchande du xxxx xxxxxx 1
-----------------------------------------------------------------------------------------------------------------------------------
Montant convenu dans le choix exerce - 2
-----------------------------------------------------------------------------------------------------------------------------------
Montant de la ligne 1 moins celui de la ligne 2 = 3
-----------------------------------------------------------------------------------------------------------------------------------
X 0,25%
--------------------------------------
Montant de la ligne 3 multiplie par 0,25% = 4
-----------------------------------------------------------------------------------------------------------------------------------
Nombre de mois ou parties de mois compris dans la periode qui commence la
jour ou le delai prevu par la Loi expire et qui xx xxxxxxx le jour ou le
choix xxxxxx ou modifie est fait X 5
-----------------------------------------------------------------------------------------------------------------------------------
Montant de la ligne 4 multiplie par le nombre indique a la ligne 5 = 6
-----------------------------------------------------------------------------------------------------------------------------------
Nombre indique a la ligne 5 X 100 $ (maximum: 5000 $) 7
-----------------------------------------------------------------------------------------------------------------------------------
Inscrivez le moins eleve des montants indiques aux lignes 6 et 7.
Penalite 8
-----------------------------------------------------------------------------------------------------------------------------------
annee mois jour
----- ---- ----
S'il s'agit d'un choix modifie, indiquez la date du choix initial:
CHOIX ET ATTESTATION
--------------------------------------------------------------------------------
Le contribuable (le cedant) et la corporation canadienne imposable (le
cessionnaire) susmentionnes exercent un choix relativement aux biens decrits au
verso, en vertu de l'article 518, et attestent que les renseignement fournis sur
ce formulaire et dans tous les documents annexes sont exacts et complets.
[ * ] [ * ] [ * ]
------------------------------------------------------------ ----------------------------------------------- ---------------------
Signature du cedant ou de la personne autorisee a signer Ind. reg. Telephone Date
pour le cedant*
[ * ] [ * ] [ * ]
------------------------------------------------------------ ----------------------------------------------- ---------------------
Signature de la personne autorisee a signer pour le Ind. reg. Telephone Date
cessionnaire*
* Annexez une copie de l'autorisation.
------------------------------------------------------------------------------------------------------------------------------------
RESERVE AU MINISTERE
------------------------------------------------------------------------------------------------------------------------------------
Date de reception Autorisation Montant sujet a penalite Penalite Versement Total
annee mois jour
$ $ $ $
------------------------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
Formulaire prescrit par le sous-ministre du Revenu
DETAILS CONCERNANT LES BIENS ALIENES ET LA CONTREPARTIE RECUE OUI NON
.. Existe-t-il une convention ecrite concernant l'alienation?...................................................... [X] [_]
.. Une disposition concernant le rajustement du prix s'applique-t-elle a l'un des biens?........................... [_] [X]
.. A l'exception du cedant, est-ce qu'une personne detient des actions de n'importe quelle categorie du
capital-actions du cessionnaire ou controle directement ou indirectement le cessionnaire?....................... [X] [_]
.. Dans le cas d'un roulement entre corporations ayant un lien de dependance, le cedant a-t-il xxxxxx
tous les biens, ou presque (90 % ou plus), en faveur du cessionnaire?........................................S/O [_] [_]
.. Le cedant est-il un non-resident du Canada?..................................................................... [_] [X]
.. Si les biens alienes comprennent des immobilisations
a) Le montant convenu a l'egard de l'un des biens alienes est-il fonde sur xx xxxxx valeur marchande au jour de
l'evaluation (jour E, c'est-a-dire le 22 decembre 1971 pour les actions et les titres emis dans le public et
le 31 decembre 1971 dans le cas de tout autre bien)?........................................................ [_] [X]
Si oui, y a-t-il une estimation officielle du bien au jour E?............................................... [_] [_]
b) Ont-ils ete detenus sans interruption depuis le jour E?..................................................... [_] [X]
c) Ont-il ete acquis apres le jour E, lors d'une transaction entre parties considerees comme ayant un lien de
dependance?................................................................................................. [_] [X]
d) Depuis le jour E, le cedant ou toute autre personne de qui des actions ont ete acquises lors d'une
transaction entre parties ayant un lien de dependance, a-t-il recu des dividendes sur lesquels il n'a pas
d'impot a payer en vertu de l'article 501 pour les actions alienees?........................................ [_] [X]
(Si oui, veuillez preciser dans une annexe les montants et les dates ou ces dividendes ont ete recues.)
.. Un choix a-t-il ete exerce en vertu de l'article 00 xx xx Xxx xxxxxxxxxx x'xxxxxxxxxxx xx xx Xxx sur les impots
(L.R.Q., c.1-4) par le cedant ou par une personne agissant en son nom, au moyen du formulaire Choix concernant
la juste valeur marchande des immobilisations au jour de l'evaluation (DT-72)?.................................. [_] [X]
.. Si les actifs alienes incluaient des actions du capital-actions d'une corporation privee, veuillez remplir les lignes qui
suivent:
Nom de la corporation privee [ * ]
-------------------------------------------------------------------------------------------------------
Numero d'enregistrement [ * ] Total du capital verse des actions alienees $
--------------------------------- ------------------------------
Enumerez et decrivez ci-dessous les biens alienes en precisant leur juste valeur marchande a la date d'alienation. La description et
la juste valeur marchande de la contrepartie recue doivent figurer vis-a-vis du bien en cause. Si l'espace est insuffisant, veuillez
joindre une annexe qui reprend la meme presentation. Lorsque le xxxx xxxxxx represente un interet dans une societe, joignez a ce
formulaire une feuille comportant le calcul du prix de base rajuste.
Tous les biens amortissables et les immobilisations intangibles doivent etre inscrits dans l'ordre d'alienation choisi par le
cedant. Il n'est pas necessaire de produire les pieces justificatives venant a l'appui de l'ordre choisi, de tous les renseignements
fournis sur la presente page et de la methode d'evaluation utilisee pour chaque xxxx xxxxxx. Cependant, ces pieces doivent etre
conservees et fournies sur demande en cas d'examen ulterieur.
------------------------------------------------------------------------------------------------------------------------------------
annee mois jour
Date d'alienation de Si certains biens sont alienes a une date differente de celle
tous les biens inscrits ci-dessous [*] 01 05 indiquee ci-contre, veuillez utiliser un formulaire TP-518 distinct.
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Biens alienes Montant de la Contrepartie recue
--------------------------------------- ----------------------------------------------
colonne B moins
Limites relatives au Montant celui de la colonne A
montant convenu convenu (voir la note 4) Autre qu'en actions Actions
--------------------------- ------------------- ------------------- Juste valeur
Description Juste valeur Autres Description Nombre et categorie marchande
marchande A B C
------------------------------------------------------------------------------------------------------------------------------------
Immobil- (Breve $ Voir la $ $ $
isations description) note 1
a $
l'excep-
--------------------------------------------------------------------------------------------------------------------------
tion des
biens
amortis-
sables [ * ] [ * ] [ * ] [ * ] [ * ] [ * ] [ * ]
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
Biens (Breve description Voir la
amortis- et categorie note 2
sables prescrite)
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
Immobil- (Breve description) Voir la
isations note 3
tangi-
bles
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
Biens en (Breve description) (Cout
inventa- indique)
ire,
autres
que des
biens
immeu-
bles
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
Biens (Breve description) S.O.
miniers
--------------------------------------------------------------------------------------------------------------------------
S.O.
--------------------------------------------------------------------------------------------------------------------------
Titre (Breve description) (Cout
ou indique)
dette
obligat-
oire
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------
Autres (Breve description)
---------------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------
DESCRIPTION DES ACTIONS RECUES
------------------------------------------------------------------------------------------------------------------------------------
Nombre d'actions Categorie Valeur de rachat Valeur fiscale S'agit-il d'actions S'agit-il d'actions
recues par le cedant des actions par action du capital verse donnant droit de rachetables
vote? au gre du detenteur?
Oui Non Oui Non
------------------------------------------------------------------------------------------------------------------------------------
[ * ] [ * ] [ * ] $ [ * ] $ [X] [_] [_] [X]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
Note 1: Inscrivez le prix de base rajuste, sujet a des rajustements prevus, en
vertu des articles 255 a 257.
Note 2: Inscrivez le moins eleve . de la partie non amortie du cout en capital
du contribuable pour tous les biens de la
categorie,
. et du cout du bien pour le contribuable.
Note 3: Inscrivez le moins eleve . de la partie admise des immobilisations
intangibles multipliee par (( 4/3 )).
Remplacez (( 4/3 )) par (( 2 ))
- dans le cas d'une alienation effectuee
par une corporation, apres le debut de sa
1ere annee d'imposition commencant avant
juillet 1988;
- ou dans les autres cas, lorsque
l'alienation concerne une entreprise
et est effectuee apres le debut de son
1er exercice financier commencant
avant janvier 1988.
. et du cout du bien pour le
contribuable.
Note 4: Si le resultat est negatif, inscrivez 0. S'il est positif, inscrivez le
montant et declarez-le comme un gain en capital ou comme un revenu,
selon le cas.
[*] Confidential portions omitted and filed separately with the Commission.
[GRAPHIC] Revenu Revenue
Canada Canada
CHOIX CONCERNANT LA DISPOSITION DE BIENS PAR UN CONTRIBUABLE EN FAVEUR D'UNE
SOCIETE CANADIENNE IMPOSABLE
-------------------------------
A L USAGE DU MINISTERE
.. La T2057 est la formule que doivent remplir un contribuable et une societe SEULEMENT
canadienne imposable RESERVE AU MINISTERE qui font un choix conjoint en
vertu d paragraphe 85(1), lorsque le contribuable a dispose, en faveur de
la societe, d'un bien admissible selon la definition du paragraphe 85 (1.1)
et a recu en contrepartie des actions de cette societe, quelle que soit la
categorie.
.. Les formules faisant etat de l'exercice d'un choix et, s'il y a lieu, les
pieces connexes doivent etre produites comme suit :
(1) un exemplaire par le cedant (lorsque deux cedants ou plus font un
choix concernant le transfert du meme bien (copropriete) ou que deux -------------------------------
membres ou plus de la meme societe de personne font un choix
concernant le transfert de leurs participation dans la societe de
personne, un seul cedant, designe pour la chose, doit produire
simultanement un exemplaire pour chaque cedant avec une liste de tous
les cedants qui font le choix concerne, liste ou doivent figurer
l'adresse et le numero d'assurance sociale ou numero de compte de
chaque cedant);
(2) au plus tard a la date qui survient la premiere parmi les dates
auxquelles une des parties au choix doit produire une declaration de
revenu pour l'annee d'imposition pendant laquelle la transaction a eu
lieu, compte tenu de tout choix fait en vertu du paragraphe 25(1) et
du paragraphe 99(2) (date d'echeance);
(3) au centre fiscal ou le cedant produit normalement sa declaration de
revenus (lorsque deux coproprietaires ou plus, ou que deux membres ou
plus d'une societe de personnes font un choix comme il est indique au
point (1), les formules de choix doivent etre produites au centre
fiscal du cessionnaire ou elles seront traitees en bloc);
(4) separement de toute declaration de revenus (vous pouvez le produire
avec une declaration dans une meme enveloppe, mais ne pas l'inserer
dans la declaration et ni l'attacher a celle-ci).
.. Les articles et paragraphes mentionnes dans la presente formule proviennent
a la Loi de l'impot sur le revenu.
------------------------------------------------------------------------------------------------------------------------------------
Nom du contribuable (cedant)(en lettres moulees) N(degree)d'assurance sociale ou N(degree)de
compte de societe
XXXX XXXXX 000-000-000
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district d'impot
0000, XXX XXXX-XXXXXXXX, XXXXXX-XXX X0X 0X0 Xx
------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du contribuable
Pour la periode du 1/er/ janvier 19 97 au 31 decembre 19 97
----------------------------------------------------- ---- ----------------------------------------- ---
------------------------------------------------------------------------------------------------------------------------------------
Nom du coproprietaire, s'il y a lieu (s'il y en a plus d'un, joignez une liste Numero d'assurance sociale
contenant les memes renseignements)
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district d'impot
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Raison sociale de la societe (cessionnaire) Numero de compte
Anapharm inc. 1384595-4ORC
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district d'impot
0000, Xxxx. Xxxx-Xxxxxxxx Ouest, 5/e/ etage, Sainte-Xxx G1V 2K8 Qc
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition de la societe
Pour la periode du 1/er/ juin 19 97 au 31 mai 19 98
----------------------------------------------------- ---- ---------------------------------------- ---
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne a contacter pour des renseignements supplementaires Ind. regional Numero de telephone
XXXX XXXXXX 418 529-6531
------------------------------------------------------------------------------------------------------------------------------------
-------- PENALITE POUR LES CHOIX TARDIFS ET MODIFIES -------------------------------------------------------------------
Les choix produits apres la date d'echeance ou les choix modifies sont soumis a une --------------------------------------------
penalite pour production tardive conformement au paragraphe 85(8). A L'USAGE DU MINISTERE SEULEMENT
Calcul de la penalite :
Juste valeur marchande du bien transfere.................... ______________ $
Moins : Somme convenue...................................... ______________
Difference.................................................. ______________ $a)
Montant A __________________$ X 1/4X 1% X N ................ = $b)
==============
100$ X N ................................................... = $c)
==============
----------------------------------------------------------------------------
N representant le nombre de mois ou parties de mois dans la periode allant
de la date d'echeance a la date de production de choix et C ne pouvant pas
depasser 8 000 $.
---------------------------------------------------------------------------- --------------------------------------------
La penalite correspond au moindre des montants b) et c) ci-dessus ______________ $
Si une penalite est payable, il faut faire un cheque ou un mandat a l'ordre du
Xxxxxxxx general. Il faut indiquer ((T2057)) sur la piece de versement ainsi que l'annee
d'imposition, le nom et le numero d'assurance sociale (ou le numero de compte dans le
cas ou le cedant est une societe) du contribuable dont le compte doit etre credite.
Les sommes impayees, y compris les penalites pour production tardive, sont
assujetties a des interets composes quotidiennement aux taux prescrit. Somme ci-incluse ______________ $
------------------------------------------------------------------------------------------------------------------------------------
[GRAPHIC]
(English on reverse) Canada
[LOGO] Gouvernement du Quebec
Ministere du Revenu
CHOIX RELATIF A L'ALIENATION DE BIENS
PAR UN CONTRIBUABLE EN FAVEUR
D'UNE CORPORATION CANADIENNE IMPOSABLE
Ce formulaire s'adresse au contribuable (le cedant) et a la corporation
canadienne imposable (le cessionnaire) qui exercent conjointement un choix en
vertu de l'article 000 xx xx Xxx xxx les impots (L.R.Q., c.1-3) concernant
l'application des regles du chapitre IV lorsque le contribuable a xxxxxx, en
faveur de la corporation, un bien admissible vise a l'article 518.1, pour une
contrepartie qui comprend une action du capital-actions de la corporation.
Un tel choix ne peut etre exerce a l'egard d'un bien amortissable d'une
categorie prescrite lorsqu'il est xxxxxx dans les conditions visees a l'article
527.1.
Le cedant doit produire le present formulaire dument rempli et les documents
annexes, s'il y a lieu, en deux exemplaires. Lorsqu'il y a deux cedants ou plus
qui font le choix vise a l'article 518 concernant le transfert du meme bien
(copropriete), ou deux membres ou plus de la meme societe qui font un choix
concernant le transfert de leur interet dans la societe, un seul des cedants,
celui de leur choix, doit produire un exemplaire pour chacun d'eux et un
exemplaire pour le cessionnaire. Le cedant doit annexer aux formulaires une
liste ou figurent le nom, l'adresse et le numero d'assurance sociale (ou le
numero d'enregistrement dans le cas d'une corporation) de chaque cedant (y
compris chaque membre d'une societe, si le cedant est une societe, ou chaque
membre d'une societe qui est elle-meme membre de la societe cedante).
Tous ces documents doivent etre produits dans le delai de declaration de ces
deux parties qui expire en premier pour l'annee d'imposition au cours de
laquelle l'alienation a eu lieu, au bureau du Ministere ou le cedant produit
normalement sa declaration de revenus, separement de celle-ci.
Les articles et alineas mentionnes dans ce formulaire sont ceux de la Loi sur
les impots (L.R.Q., c. I-3), sauf indication contraire.
Veuillez aussi remplir, au verso, la section Details concernant les biens
alienes et la contrepartie recue.
IDENTIFICATION (ecrivez en majuscules)
------------------------------------------------------------------------------------------------------------------------------------
Cedant
Nom Numero d'assurance sociale (ou d'enregistrement)
XXXX XXXXX 000-000-000
-------------------------------------------------------------------------------------------------------------------------
Adresse Code postal
0000, xxx Xxxx-Xxxxxxxx, Xxxxxx-Xxx X0X 0X0
-------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant : du 1/01 1997 au 31/12 1997
------------------ -- ----------------- --
-------------------------------------------------------------------------------------------------------------------------
Cessionnaire
Nom de la corporation Numero d'enregistrement
Anapharm inc.Cessionnaire 9-ZZAR-07770
-------------------------------------------------------------------------------------------------------------------------
Adresse complete Xxxx xxxxxx
0000, xxxx. Xxxx-Xxxxxxxx Q5/e/ etage, Sainte-Xxx G1V 2K8
-------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant : du 1/6 1997 au 31/5 1997
------------------ -- ----------------- --
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne avec qui le Ministere peut communiquer pour obtenir de plus amples renseignements Ind. reg. Telephone
XXXX XXXXXX 418-529-6531
------------------------------------------------------------------------------------------------------------------------------------
PENALITE POUR CHOIX EXERCE EN RETARD OU CHOIX MODIFIE
--------------------------------------------------------------------------------
Un choix exerce dans les trois ans qui suivent l'echeance est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire.
Un choix exerce apres ces trois ans, ou un choix modifie, est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire et si le Ministre xxxxxx que, compte
tenu des circonstances, il est juste et equitable de permettre un tel choix.
Dans ce cas, une lettre precisant les raisons du retard ou de la modification du
choix initial doit accompagner le formulaire.
Calcul de la penalite
La penalite est egale au resultat le moins eleve des deux calculs suivants :
--------------------------------------------------------- ----------------------------------------------------
Juste valeur marchande du bien transfere Nombre de mois ou
a) 25 % X moins X
montant convenu dans le choix ou le choix modifie fraction de mois de retard
--------------------------------------------------------- ----------------------------------------------------
b) le moins eleve de i) et de ii) :
i) 5 000 $
ii) 100 $ x nombre de mois ou fraction de mois de retard
[_] S'il s'agit d'un choix modifie, indiquez la date du choix anterieur [_][_][_][_][_][_][_][_][_]
[_] S'il s'agit d'un choix exerce en retard, donnez le montant de la penalite ______________________ $.
------------------------------------------------------------------------------------------------------------------------------------
CHOIX ET ATTESTATION
--------------------------------------------------------------------------------
Le contribuable et la corporation canadienne susmentionnee exercent un choix
relativement aux biens decrits au verso, en vertu de l'article 000 xx xx Xxx xxx
les impots.
Nous attestons que les renseignements fournis sur ce formulaire et dans tous les
documents annexes sont exacts et complets.
/s/ XXXX XXXXX et ANAPHARM INC. par: /s/ XXXX XXXXX 20/1/1998
---------------------------------------------------- ----------------------------------------------------- --------------------
Signature du cedant ou de la personne autorisee a Signature du cedant ou de la personne autorisee a Date
signer* signer*
XXXX XXXXX: 000-000-0000 000-000-0000 XXXX XXXXX
---------------------------------------------------- -----------------------------------------------------
Telephone Telephone
*Annexez une copie de l'autorisation.
--------------------------------------------------------------------------------
RESERVE AU MINISTERE
------------------------------------------------------------------------------------------------------------------------------------
Date de reception Autorisation Montant sujet a penalite Penalite Versement Total
annee mois jour
| | | | | $ | | $ | $ | | $
------------------------------------------------------------------------------------------------------------------------------------
Formulaire prescrit par le sous-ministre du Revenu du Quebec
DETAILS CONCERNANT LES BIENS TRANSFERES ET LA CONTREPARTIE RECUE Oui Non
.. Existe-t-il une convention ecrite concernant ce transfert? .......................................................... [X] [_]
.. Le montant convenu relativement a l'un des biens transferes est-il
fonde sur la juste valeur marchande au jour de l'evaluation (jour E,
c'est-a-dire le 31 decembre 1971)? ...............................................................................S/O [_] [X]
.. Si oui, y a-t-il une estimation officielle du bien au jour E? .....................................................S/O [_] [_]
.. Un choix a-t-il ete exerce en vertu de l'article 00 xx xx Xxx xxxxxxxxxx
x'xxxxxxxxxxx xx xx Xxx sur les impots (L.R.Q., c.1-4) par le cedant ou en
son nom, au moyen du formulaire DT-72, Choix concernant la juste valeur
marchande des immobilisations au jour de l'evaluation? .............................................................. [_] [_]
.. Une disposition concernant le rajustement du prix s'applique-t-elle a l'un des biens? ............................... [_] [X]
.. A l'exception du cedant, est-ce qu'une personne detient des actions du
cessionnaire de n'importe quelle categorie ou controle directement ou
indirectement la corporation du cessionnaire ? ...................................................................... [X] [_]
.. Dans le cas d'un roulement entre corporations ayant un lien de dependance, le cedant a-t-il transfere tous les
biens, ou presque tous (90% ou plus), en faveur du cessionnaire? ................................................S/O [_]
.. Le cedant est-il un resident du Canada?.............................................................................. [X] [_]
.. Si les biens alienes comprennent des immobilisations
a) Ont-ils ete detenus sans interruption depuis le jour E? .......................................................S/O [_] [_]
b) Ont-ils ete acquis apres le jour E lors d'une transaction entre parties considerees comme ayant
un lien de dependance? ........................................................................................S/O [_] [X]
c) Depuis le jour E, le cedant ou toute autre personne de qui des actions ont ete acquises lors d'une transaction
entre parties ayant un lien de dependance, a-t-il recu des dividendes sur lesquels il n'a pas d'impot a payer en
vertu de l'article 501 pour les actions alienees? ................................................................ [_] [X]
(Si oui, veuillez preciser dans une annexe les montants et les dates ou ces dividendes ont ete recues.)
.. Si les actifs alienes incluaient des actions du capital-actions d'une corporation privee, veuillez remplir les lignes qui
suivent:
Nom de la corporation privee Anapharm inc.
---------------------------------------------------------------------------------------------------
Numero d'enregistrement Total du capital verse des actions alienees 2,267 $
-------------------------------- ---------------------------
Enumerez et decrivez ci-dessous les biens alienes en precisant leur juste valeur marchande a la date du transfert. La description et
la juste valeur marchande de la contrepartie recue doivent figurer vis-a-vis du bien en cause. Si l'espace est insuffisant, veuillez
joindre une annexe qui reprend la meme presentation. Lorsque le xxxx xxxxxx represente un interet dans une societe, joignez a ce
formulaire une feuille comportant le calcul du prix de base rajuste.
Tous les biens amortissables doivent etre inscrits dans l'ordre selon lequel ils ont ete alienes. Il n'est pas necessaire de
produire les pieces a l'appui du present choix, de tous les renseignements fournis ci-dessous ainsi que de la methode d'evaluation
utilisee pour chaque xxxx xxxxxx. Cependant, ces pieces mentionnees precedemment doivent etre conservees et fournies sur demande en
cas d'examen ulterieur.
------------------------------------------------------------------------------------------------------------------------------------
Date d'alienation ou du annee mois jour Si certains biens sont alienes a une date differente de celle
transfert de tous les 97 12 23 indiquee ci-contre, veuillez utiliser un formulaire distinct.
biens inscrits ci-dessous
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Biens alienes Contrepartie recue
---------------------------------------------------- --------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Limites relatives au montant convenu
------------------------------------
Description Juste valeur Autres Montant convenu Description Juste valeur
marchande marchande
(1)
------------------------------------------------------------------------------------------------------------------------------------
(Breve description) Voir la note 1
$ $ $ $
Immobilisations 170,000 ord. cat. B 255,000 2,267 255,000 170,000 ord. cat. D 255,000
a
l'exception
des biens
amortissables
--------------------------------------------------------------------------------------------------------------------
(1) etabli suivant le prix paye par SOFINOV, filiale de xx Xxxxxx de depot et placement du Quebec
------------------------------------------------------------------------------------------------------------------------------------
Biens (Breve description et categorie Voir la note 2
amortissables prescrite)
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Immobilisations (Genre) Voir la note 3
------------------------------------------------------------------------------------------------------------------------------------
tangibles
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Stock (Genre) (Cout indique)
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Biens (Breve description) S.O
--------------------------------------------------------------------------------------------------------------------
miniers S.O.
------------------------------------------------------------------------------------------------------------------------------------
Valeur ou (Breve description) (Cout indique)
--------------------------------------------------------------------------------------------------------------------
titre de
--------------------------------------------------------------------------------------------------------------------
creance
--------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Description des actions recues (Si l'espace est insuffisant, veuillez reproduire fidelement, en annexe, ce tableau)
------------------------------------------------------------------------------------------------------------------------------------
Nombre d'actions Categorie Valeur de rachat Valeur fiscale S'agit-il d'actions S'agit-il d'actions rachetables
recues par le cedant des actions par action du capital verse donnant droit de vote? au gre du detenteur?
Qui Mon Qui Mon
------------------------------------------------------------------------------------------------------------------------------------
170,000 Ord. cat. D - $ 2,267 $ [X] [_] [_] [X]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
Note 1: Prix de base rajuste, sujet a des rajustements, en vertu des articles
255 a 257.
Note 2: Le moins eleve du "cout du bien"et de la "partie non amortie du cout en
capital" pour tous les biens de la categorie.
Note 3: Le moins eleve du "cout du bien" et de la "partie admise des
immobilisations intangibles". Celle-ci doit etre multiplie
. par 2.
. ou par 4/3 si l'alienation est effectuee
- par une corporation apres le debut du 1/er/ exercice financier
commencant apres juin 1988.
- ou, dans les autres cas, apres le debut du 1/er/ exercice
financier commencant apres 1987.
W
------- RENSEIGNEMENTS EXIGES --------------------------------------------------------------------------------------------
A la page ci-contre, enumerez et decrivez les biens transferes et indiquez leur juste valeur marchande. La description et la juste
valeur marchande de la contrepartie recue doivent figurer en regard du bien transfere. Si les biens transferes sont une
participation dans une societe de personnes, annexez un tableau du calcul du prix de base rajuste. Faute d'espace sur la T2057,
joignez une feuille qui suit la meme presentation. Pour chaque bien amortissable, il faut designer l'ordre de disposition. Il faut
avoir les pieces a l'appui de l'ordre designe, les documents relatifs aux reponses aux questions ci-apres et une breve description
de la methode de calcul de la juste valeur marchande de chaque bien. Il n'est pas necessaire de produire ici ces documents, mais il
faut les conserver pour pouvoir les produire sur demande.
Y a-t-il une entente ecrite concernant le transfert?................................................. [_] Non [X] Oui
L'un des biens est-il vise par une clause de rajustement du prix? (Pour plus de precisions, voir la [X] Non [_] Oui
version la plus recente du bulletin IT-169.).........................................................
Y a-t-il d'autres personnes que le contribuable qui detiennent des actions d'une categorie du [_] Non [X] Oui
capital-actions du cessionnaire ou qui exercent sur xx xxxxxx actions une emprise, directement ou
indirectement?.......................................................................................
S'il y a roulement entre societe ayant un lien de dependance, les biens du contribuable ont- [_] Non [_] Oui
ils tous ou presque tous (au moins 90%) ete transferes a la societe?..............................S/O
Le contribuable est-il un non-resident du Canada?.................................................... [X] Non [_] Oui
Les biens transferes comprennent-ils des immobilisations?............................................ [_] Non [X] Oui
Dans l'affirmative :
La somme convenue a l'egard d'un des biens transferes repose-t-elle sur une estimation de la juste [_] Non [_] Oui
valeur marchande au jour de l'evaluation?.........................................................S/O
[_] Non [_] Oui
Si oui, existe-t-il un rapport officiel faisant etat de la valeur au jour de l'evaluation?........S/O
a Les biens ont-ils ete detenus sans interruption depuis le jour de l'evaluation?.................. [_] Non [_] Oui
b Ont-ils ete acquis apres le jour de l'evaluation dans une operation consideree comme comportant [_] Non [_] Oui
un lien de dependance?...........................................................................
c Depuis le jour de l'evaluation, le contribuable ou une autre personne de qui des actions ont ete [X] Non [_] Oui
acquises dans une operation comportant un lien de dependance ont-ils recu des dividendes vises
par le paragraphe 83(1) a l'egard des actions transferes? (Dans l'affirmative, preciser les
montants et les dates et annexer un tableau.)....................................................
Un choix selon le paragraphe 26(7) des Regles concernant l'application de l'impot sur le revenu [X] Non [_] Oui
(formulaire T2076) a-t-il ete produit par le contribuable ou en son nom?.............................
Si les biens transferes comprennent des actions du capital-actions d'une societe
privee, xxxxxx xxx renseignements suivants :
Numero de compte Capital verse des
Raison sociale de la societe ---------------------------------------------------- actions transferees
Anapharm inc. 2 267,00. $
----------------------------------------- ---------------------------------------------------- ------------------------------
------------------------------------------------------------------------------------------------------------------------------------
----------- DESCRIPTION DES ACTIONS RECUES ---------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nombre d'actions Categorie Valeur de Valeur fiscale du Avec ou sans Rachetable au gre
recues par le cedant rachat par action capital verse droit de vote du detenteur?
------------------------------------------------------------------------------------------------------------------------------------
170 000 Ord. Cat D - 2267 avec [_] Oui [X] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
--------- REMARQUES ------------------------------------------------------------
.. Lorsque le paragraphe 85(1) s'applique a la disposition d'un bien
amortissable, un choix en vertu du paragraphe 85(1) ne peut pas etre fait.
.. Les regles concernant les choix vises a l'article 85 sont complexes. Les
explications essentielles se trouvent dans la circulaire d'information 76-19
et des bulletins d'interpretation IT-169, IT-172, IT291 et IT378 t.
.. Pour que ce choix soit valide, la formule, y compris le questionnaire, doit
etre rempli. Si elle est incomplete, le choix sera considere comme non
valide, et tout choix produit par la suite sera assujetti a une penalite
pour production tardive.
.. Lorsque la formule T2057 est produite dans les trois ans apres la date
d'echeance, le choix est repute avoir ete exerce a temps si le montant
estimatif de la penalite applicable est paye sur production du choix.
.. Un choix modifie ou un choix produit plus de trois ans apres la date
d'echeance peut, dans certaines circonstances, etre accepte et repute avoir
ete exerce a temps si le montant estimatif de la penalite prevue au
paragraphe 85(8) est paye sur production du choix. En pareil cas, une lettre
expliquant pourquoi le choix est modifie ou xxxxxx doit etre soumise a
l'appreciation du Ministre avec la formule.
[*] Confidential portions omitted and filed separately with the Commission.
--------------------------------------------------------------------------------
RENSEIGNEMENTS SUR LES BIENS ADMISSIBLES DONT IL A ETE DISPOSE ET SUR LA
CONTREPARTIE RECUE
-----------------------------------------------------------------------------------------------------------------------------------
Jour Mois Annee
----------------------------------------
Remarque: Remplir une nouvelle T2057 lorsque
Date de la vente ou du transfert de [*] [*] 199[*] la date de la vente ou du transfert
tous les biens inscrits ci-dessous : est differente de celle-ci.
-----------------------------------------------------------------------------------------------------------------------------------
Biens dont il a ete dispose Somme Declarer Contrepartie recue
-------------------------------- ---------------------------------------------
Limites relatives a la convenue B - A. Autre que des actions Actions
Description somme choisie Si B - A * 0, Juste valeur
--------------------------------- --------------------------------
Juste valeur A B voir note 4. Description Nombre et marchande
marchande categorie
-----------------------------------------------------------------------------------------------------------------------------------
(Breve description (Voir note 1)
legale)
Immobilisation [*] $ [*] $ [*] $ [*] $ [*] [*] $
a l'exception
-------------------------------------------------------------------------------------------------------------------
des biens Ord cat. D
-------------------------------------------------------------------------------------------------------------------
amortissables (1) Etabli suivant le prix paye par Sofinov, filiale de xx Xxxxxx de depot et de financement du Quebec
-----------------------------------------------------------------------------------------------------------------------------------
Biens (Description et (Voir note 2)
amortissables categorie prescrite)
-------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Immobilisations (Genre) (Voir note 3)
admissibles
-------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Inventaire a (Genre) (Cout indique)
l'exception
des biens
immobiliers
-------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Avoir (Breve description ZERO
miniers legale)
-------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Valeur des (Description) (Cout indique)
titres de
creance
-------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Note 1 Prix de base rajuste (assujetti a rajustement selon l'article 53).
Note 2 Le moindre de la fraction non amortie du cout en capital pour tous les biens de la categorie et le cout du bien.
Note 3 Le moindre de 4/3 x par le montant cumulatif des immobilisation admissibles et le cout du bien. Utilisez ((2)) au lieu de
((4/3)) pour les dispositions effectuees pendant les annees d'imposition commencant avant le 1/er/ juillet 1988 dans le cas
d'une societe ou, pour les dispositions effectuees pendant les exercices financiers commencant avant le 1/er/ janvier 1988
dans les autres cas.
Note 4 Declarer ce montant comme un gain en capital ou comme un revenu, selon le cas.
Il y a des explications sur les limites ci-dessus dans le bulletin d'interpretation IT-291.
-----------------------------------------------------------------------------------------------------------------------------------
CHOIX ET ATTESTATION
----- ----------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Par les presentes, le contribuable et la societe font conjointement un choix en vertu du paragraphe 85(1) concernant des biens
indiques, et attestent que les renseignements donnes ici et dans tous les documents annexes sont exacts et complets en autant qu'ils
sachent, sauf erreur.
/s/ [*] et Anapharm inc. par : /s/ [*] [*]
----------------------------------------- ------------------------------------------------- --------------------------------
Signature du cedant, d'un dirigeant Signature d'un dirigeant autorise du cessionnaire Date
autorise ou d'une personne autorise*
* Annexez une copie de l'autorisation
-----------------------------------------------------------------------------------------------------------------------------------
** = More than
[*] Confidential portions omitted and filed separtely with the Commission.
[LOGO] Gouvernement du Quebec
Ministere du Revenu
CHOIX RELATIF A L'ALIENATION DE BIENS
PAR UN CONTRIBUABLE EN FAVEUR
D'UNE CORPORATION CANADIENNE IMPOSABLE
Ce formulaire s'adresse au contribuable (le cedant) et a la corporation
canadienne imposable (le cessionnaire) qui exercent conjointement un choix en
vertu de l'article 000 xx xx Xxx xxx les impots (L.R.Q., c.1-3) concernant
l'application des regles du chapitre IV lorsque le contribuable a xxxxxx, en
faveur de la corporation, un bien admissible vise a l'article 518.1, pour une
contrepartie qui comprend une action du capital-actions de la corporation.
Un tel choix ne peut etre exerce a l'egard d'un bien amortissable d'une
categorie prescrite lorsqu'il est xxxxxx dans les conditions visees a l'article
527.1.
Le cedant doit produire le present formulaire dument rempli et les documents
annexes, s'il y a lieu, en deux exemplaires. Lorsqu'il y a deux cedants ou plus
qui font le choix vise a l'article 518 concernant le transfert du meme bien
(copropriete), ou deux membres ou plus de la meme societe qui font un choix
concernant le transfert de leur interet dans la societe, un seul des cedants,
celui de leur choix, doit produire un exemplaire pour chacun d'eux et un
exemplaire pour le cessionnaire. Le cedant doit annexer aux formulaires une
liste ou figurent le nom, l'adresse et le numero d'assurance sociale (ou le
numero d'enregistrement dans le cas d'une corporation) de chaque cedant (y
compris chaque membre d'une societe, si le cedant est une societe, ou chaque
membre d'une societe qui est elle-meme membre de la societe cedante).
Tous ces documents doivent etre produits dans le delai de declaration de ces
deux parties qui expire en premier pour l'annee d'imposition au cours de
laquelle l'alienation a eu lieu, au bureau du Ministere ou le cedant produit
normalement sa declaration de revenus, separement de celle-ci.
Les articles et alineas mentionnes dans ce formulaire sont ceux de la Loi sur
les impots (L.R.Q., c. I-3), sauf indication contraire.
Veuillez aussi remplir, au verso, la section Details concernant les biens
alienes et la contrepartie recue.
IDENTIFICATION (ecrivez en majuscules)
------------------------------------------------------------------------------------------------------------------------------------
Cedant
Nom Numero d'assurance sociale (ou d'enregistrement)
XXXX XXXXX 000-000-000
-------------------------------------------------------------------------------------------------------------------------
Adresse Code postal
0000, xxx Xxxx-Xxxxxxxx, Xxxxxx-Xxx X0X 0X0
-------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant : du 1/01 1998 au 31/12 1998
------------------ -- ----------------- --
-------------------------------------------------------------------------------------------------------------------------
Cessionnaire
Nom de la corporation Numero d'enregistrement
Anapharm inc.Cessionnaire 9-ZZAR-07770
-------------------------------------------------------------------------------------------------------------------------
Adresse complete Code postal
0000, xxxx. Xxxx-Xxxxxxxx, Xxxxxx X0X 0X0
-------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant : du 1/6 1997 au 31/5 1998
------------------ -- ----------------- --
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne avec qui le Ministere peut communiquer pour obtenir de plus amples renseignements Ind. reg. Telephone
XXXX XXXXXX 418-529-6531
------------------------------------------------------------------------------------------------------------------------------------
PENALITE POUR CHOIX EXERCE EN RETARD OU CHOIX MODIFIE
--------------------------------------------------------------------------------
Un choix exerce dans les trois ans qui suivent l'echeance est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire.
Un choix exerce apres ces trois ans, ou un choix modifie, est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire et si le Ministre xxxxxx que, compte
tenu des circonstances, il est juste et equitable de permettre un tel choix.
Dans ce cas, une lettre precisant les raisons du retard ou de la modification du
choix initial doit accompagner le formulaire.
Calcul de la penalite
La penalite est egale au resultat le moins eleve des deux calculs suivants :
--------------------------------------------------------- ----------------------------------------------------
Juste valeur marchande du bien transfere Nombre de mois ou
a) 25 % X moins X
montant convenu dans le choix ou le choix modifie fraction de mois de retard
--------------------------------------------------------- ----------------------------------------------------
b) le moins eleve de i) et de ii) :
i) 5 000 $
ii) 100 $ x nombre de mois ou fraction de mois de retard
[X] S'il s'agit d'un choix modifie, indiquez la date du choix anterieur [_][_][_][_][_][_][_][_][_]
[X] S'il s'agit d'un choix exerce en retard, donnez le montant de la penalite ______________________ $.
------------------------------------------------------------------------------------------------------------------------------------
CHOIX ET ATTESTATION
--------------------------------------------------------------------------------
Le contribuable et la corporation canadienne susmentionnee exercent un choix
relativement aux biens decrits au verso, en vertu de l'article 000 xx xx Xxx xxx
les impots.
Nous attestons que les renseignements fournis sur ce formulaire et dans tous les
documents annexes sont exacts et complets.
/s/ XXXX XXXXX et ANAPHARM INC. par: /s/ XXXX XXXXX 20/1/1998
---------------------------------------------------- ----------------------------------------------------- --------------------
Signature du cedant ou de la personne autorisee a Signature du cedant ou de la personne autorisee a Date
signer* signer*
XXXX XXXXX: 000-000-0000 000-000-0000 XXXX XXXXX
---------------------------------------------------- -----------------------------------------------------
Telephone Telephone
*Annexez une copie de l'autorisation.
--------------------------------------------------------------------------------
RESERVE AU MINISTERE
------------------------------------------------------------------------------------------------------------------------------------
Date de reception Autorisation Montant sujet a penalite Penalite Versement Total
annee mois jour
| | | | | $ | | $ | $ | | $
------------------------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
Formulaire prescrit par le sous-ministre du Revenu du Quebec
DETAILS CONCERNANT LES BIENS TRANSFERES ET LA CONTREPARTIE RECUE Oui Non
.. Existe-t-il une convention ecrite concernant ce transfert ? [X] [_]
.. Le montant convenu relativement a l'un des biens transferes est-il fonde sur la juste valeur marchande
au jour de l'evaluation (jour E, c'est-a-dire le 31 decembre 1971).......................................S/O [_] [X]
.. Si oui, y a-t-il une estimation officielle du bien au jour E ?...........................................S/O [_] [_]
.. Un choix a-t-il ete exerce en vertu de l'article 00 xx xx Xxx xxxxxxxxxx x'xxxxxxxxxxx xx xx Xxx sur les
impots (L.R.Q., c.1-4) par le cedant ou en son nom, au moyen du formulaire DT-72, Choix concernant la juste
valeur marchande des immobilisations au jour de l'evaluation ? [_] [_]
.. Une disposition concernant le rajustement du prix s'applique-t-elle a l'un des biens ? [_] [X]
.. A l'exception du cedant, est-ce qu'une personne detient des actions du cessionnaire de n'importe quelle
categorie ou controle directement ou indirectement la corporation du cessionnaire ? [X] [_]
.. Dans le cas d'un roulement entre corporations ayant un lien de dependance, le cedant a-t-il transfere tous les
biens, ou presque tous (90% ou plus), en faveur du cessionnaire ?.......................................S/O [_]
.. Le cedant est-il un resident du Canada ?...................................................................... [X] [_]
.. Si les biens alienes comprennent des immobilisations
a) Ont-ils ete detenus sans interruption depuis le jour E ? ............................................S/O [_] [_]
b) Ont-ils ete acquis apres le jour E lors d'une transaction entre parties considerees comme ayant un lien de
dependance ?.........................................................................................S/O [_] [X]
c) Depuis le jour E, le cedant ou toute autre personne de qui des actions ont ete acquises lors d'une
transaction entre parties ayant un lien de dependance, a-t-il recu des dividendes sur lesquels il n'a pas
d'impot a payer en vertu de l'article 501 pour les actions alienees?.................................. [_] [X]
(Si oui, veuillez preciser dans une annexe les montants et les dates ou ces dividendes ont ete recues.)
.. Si les actifs alienes incluaient des actions du capital-actions d'une corporation privee, veuillez
remplir les lignes qui suivent :
Nom de la corporation privee Anapharm inc.
---------------------------------------------------------------------------------------------------
Numero d'enregistrement Total du capital verse des actions alienees 2,267 $
-------------------------------- ----------------------------
Enumerez et decrivez ci-dessous les biens alienes en precisant leur juste valeur
marchande a la date du transfert. La description et la juste valeur marchande de
la contrepartie recue doivent figurer vis-a-vis du bien en cause. Si l'espace
est insuffisant, veuillez joindre une annexe qui reprend la meme presentation.
Lorsque le xxxx xxxxxx represente un interet dans une societe, joignez a ce
formulaire une feuille comportant le calcul du prix de base rajuste.
Tous les biens amortissables doivent etre inscrits dans l'ordre selon lequel ils
ont ete alienes. Il n'est pas necessaire de produire les pieces a l'appui du
present choix, de tous les renseignements fournis ci-dessous ainsi que de la
methode d'evaluation utilisee pour chaque xxxx xxxxxx. Cependant, ces pieces
mentionnees precedemment doivent etre conservees et fournies sur demande en cas
d'examen ulterieur.
------------------------------------------------------------------------------------------------------------------------------------
Date d'alienation ou du annee mois jour Si certains biens sont alienes a une date differente de celle
transfert de tous les biens indiquee ci-contre, veuillez utiliser un formulaire distinct.
inscrits ci-dessous 97 12 0.5
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Biens alienes Contrepartie recue
---------------------------------------------------------- -----------------------------------------
Limites relatives au montant convenu Montant convenu Description Juste valeur
--------------------------------------
Description Juste valeur Autres marchande
marchande (1)
------------------------------------------------------------------------------------------------------------------------------------
(Breve description) Voir la note 1
$ $ $ $
Immobilisations
--------------------------------------------------------------------------------------------------------------------
a l'exception 170,000 ord. cat. B 255,000 2,267 255,000 170,000 ord. cat. D 255,000
des biens
--------------------------------------------------------------------------------------------------------------------
amortissables
--------------------------------------------------------------------------------------------------------------------
(1) etabli suivant le prix paye par SOFINOV, filiale de xx Xxxxxx de depot et placement du Quebec
------------------------------------------------------------------------------------------------------------------------------------
(Breve description Voir la note 2
Biens et categorie
amortissables prescrite)
--------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
(Genre) Voir la note 3
Immobilisations
tangibles
--------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
(Genre) (Cout indique)
--------------------------------------------------------------------------------------------------------------------
Stock
--------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Biens (Breve description) S.O.
--------------------------------------------------------------------------------------------------------------------
miniers S.O.
------------------------------------------------------------------------------------------------------------------------------------
Valeur ou (Breve description) (Cout indique)
--------------------------------------------------------------------------------------------------------------------
titre de
--------------------------------------------------------------------------------------------------------------------
creance
--------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Description des actions recues (Si l'espace est insuffisant, veuillez reproduire
fidelement, en annexe, ce tableau)
------------------------------------------------------------------------------------------------------------------------------------
Nombre d'actions Categorie Valeur de Valeur fiscale S'agit-il d'actions S'agit-il d'actions
recues par le cedant des actions rachat du capital verse donnant droit de vote ? rachetables
par action au gre du detenteur ?
Oui Non Oui Non
------------------------------------------------------------------------------------------------------------------------------------
170,000 Ord. cat. D - $ 2,267 [X] [_] [_] [X]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
Note 1 : Prix de base rajuste, sujet a des rajustements, en vertu des articles
255 a 257.
Note 2 : Le moins eleve du (( cout du bien )) et de la (( partie non amortie du
cout en capital )) pour tous les biens de la categorie.
Note 3 : Le moins eleve du (( cout du bien )) et de la (( partie admise des
immobilisations intangibles )). Celle-ci doit etre multiplie
. par 2.
. ou par 4/3 si l'alienation est effectuee
- par une corporation apres le debut du 1er exercice financier
commencant apres juin 1988.
- ou, dans les autres cas, apres le debut du 1er exercice financier
commencant apres 1987.
[LOGO] Gouvernement du Quebec
Ministere du Revenu
CHOIX RELATIF A L'ALIENATION DE BIENS
PAR UN CONTRIBUABLE EN FAVEUR
D'UNE CORPORATION CANADIENNE IMPOSABLE
Ce formulaire s'adresse au contribuable (le cedant) et a la corporation
canadienne imposable (le cessionnaire) qui exercent conjointement un choix en
vertu de l'article 000 xx xx Xxx xxx les impots (L.R.Q., c.1-3) concernant
l'application des regles du chapitre IV lorsque le contribuable a xxxxxx, en
faveur de la corporation, un bien admissible vise a l'article 518.1, pour une
contrepartie qui comprend une action du capital-actions de la corporation.
Un tel choix ne peut etre exerce a l'egard d'un bien amortissable d'une
categorie prescrite lorsqu'il est xxxxxx dans les conditions visees a l'article
527.1.
Le cedant doit produire le present formulaire dument rempli et les documents
annexes, s'il y a lieu, en deux exemplaires. Lorsqu'il y a deux cedants ou plus
qui font le choix vise a l'article 518 concernant le transfert du meme bien
(copropriete), ou deux membres ou plus de la meme societe qui font un choix
concernant le transfert de leur interet dans la societe, un seul des cedants,
celui de leur choix, doit produire un exemplaire pour chacun d'eux et un
exemplaire pour le cessionnaire. Le cedant doit annexer aux formulaires une
liste ou figurent le nom, l'adresse et le numero d'assurance sociale (ou le
numero d'enregistrement dans le cas d'une corporation) de chaque cedant (y
compris chaque membre d'une societe, si le cedant est une societe, ou chaque
membre d'une societe qui est elle-meme membre de la societe cedante).
Tous ces documents doivent etre produits dans le delai de declaration de ces
deux parties qui expire en premier pour l'annee d'imposition au cours de
laquelle l'alienation a eu lieu, au bureau du Ministere ou le cedant produit
normalement sa declaration de revenus, separement de celle-ci.
Les articles et alineas mentionnes dans ce formulaire sont ceux de la Loi sur
les impots (L.R.Q., c. I-3), sauf indication contraire.
Veuillez aussi remplir, au verso, la section Details concernant les biens
alienes et la contrepartie recue.
IDENTIFICATION (ecrivez en majuscules)
------------------------------------------------------------------------------------------------------------------------------------
Nom Numero d'assurance sociale (ou d'enregistrement)
Cedant [ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant: du 1/01 19 98 au 31/12 19 98
----------------------------- -- -------------------- ----
------------------------------------------------------------------------------------------------------------------------------------
Nom de la corporation Numero d'enregistrement
[ * ] [ * ]
Cessionnaire
------------------------------------------------------------------------------------------------------------------------------------
Adresse complete Code postal
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cessionnaire: du 1/6 19 97 au 31/5 19 98
----------------------------- -- -------------------- ----
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne avec qui le Ministere peut communiquer pour obtenir de plus Ind. reg. Telephone
amples renseignements
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
PENALITE POUR CHOIX EXERCE EN RETARD OU CHOIX MODIFIE
--------------------------------------------------------------------------------
Un choix exerce dans les trois ans qui suivent l'echeance est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire.
Un choix exerce apres ces trois ans, ou un choix modifie, est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire et si le Ministre xxxxxx que, compte
tenu des circonstances, il est juste et equitable de permettre un tel choix.
Dans ce cas, une lettre precisant les raisons du retard ou de la modification du
choix initial doit accompagner le formulaire.
Calcul de la penalite
La penalite est egale au resultat le moins eleve des deux calculs suivants:
---------------------------------------------------------- ---------------------------------------------------
a) 25 % x Juste valeur marchande du bien transfere x Nombre de mois ou
moins fraction de mois de retard
montant convenu dans le choix ou le choix modifie
---------------------------------------------------------- ---------------------------------------------------
b) le moins eleve de i) et de ii) :
i) 5 000 $
ii) 100 $ x nombre de mois ou fraction de mois de retard
[X] S'il s'agit d'un choix modifie, indiquez la date du choix anterieur | | | | | | | | | |
-------------------------------------
[X] S'il s'agit d'un choix exerce en retard, donnez le montant de la penalite ____________________________ $.
------------------------------------------------------------------------------------------------------------------------------------
CHOIX ET ATTESTATION
------------------------------------------------------------------------------------------------------------------------------------
Le contribuable et la corporation canadienne susmentionnee exercent un choix relativement aux biens decrits au verso, en vertu de
l'article 000 xx xx Xxx xxx les impots.
Nous attestons que les renseignements fournis sur ce formulaire et dans tous les documents annexes sont exacts et complets.
[ * ] et ANAPHARM INC. par: /s/ XXXX XXXXX [ * ]
---------------------------------------------------- ----------------------------------------------------- ---------------------
Signature du cedant ou de la personne autorisee a Signature du cedant ou de la personne autorisee a Date
signer* signer*
000-000-0000 XXXX XXXXX
---------------------------------------------------- -----------------------------------------------------
Telephone Telephone
*Annexez une copie de l'autorisation.
------------------------------------------------------------------------------------------------------------------------------------
RESERVE AU MINISTERE
------------------------------------------------------------------------------------------------------------------------------------
Date de reception Autorisation Montant sujet a penalite Penalite Versement Total
annee mois jour
| | | | $ | | $ | | $ | | $
------------------------------------------------------------------------------------------------------------------------------------
Formulaire prescrit par le sous-ministre du Revenu du Quebec
[*] Confidential portions omitted and filed separately with the Commission.
[LOGO] Gouvernement du Quebec
Ministere du Revenu
CHOIX RELATIF A L'ALIENATION DE BIENS
PAR UN CONTRIBUABLE EN FAVEUR
D'UNE CORPORATION CANADIENNE IMPOSABLE
Ce formulaire s'adresse au contribuable (le cedant) et a la corporation
canadienne imposable (le cessionnaire) qui exercent conjointement un choix en
vertu de l'article 000 xx xx Xxx xxx les impots (L.R.Q., c.1-3) concernant
l'application des regles du chapitre IV lorsque le contribuable a xxxxxx, en
faveur de la corporation, un bien admissible vise a l'article 518.1, pour une
contrepartie qui comprend une action du capital-actions de la corporation.
Un tel choix ne peut etre exerce a l'egard d'un bien amortissable d'une
categorie prescrite lorsqu'il est xxxxxx dans les conditions visees a l'article
527.1.
Le cedant doit produire le present formulaire dument rempli et les documents
annexes, s'il y a lieu, en deux exemplaires. Lorsqu'il y a deux cedants ou plus
qui font le choix vise a l'article 518 concernant le transfert du meme bien
(copropriete), ou deux membres ou plus de la meme societe qui font un choix
concernant le transfert de leur interet dans la societe, un seul des cedants,
celui de leur choix, doit produire un exemplaire pour chacun d'eux et un
exemplaire pour le cessionnaire. Le cedant doit annexer aux formulaires une
liste ou figurent le nom, l'adresse et le numero d'assurance sociale (ou le
numero d'enregistrement dans le cas d'une corporation) de chaque cedant (y
compris chaque membre d'une societe, si le cedant est une societe, ou chaque
membre d'une societe qui est elle-meme membre de la societe cedante).
Tous ces documents doivent etre produits dans le delai de declaration de ces
deux parties qui expire en premier pour l'annee d'imposition au cours de
laquelle l'alienation a eu lieu, au bureau du Ministere ou le cedant produit
normalement sa declaration de revenus, separement de celle-ci.
Les articles et alineas mentionnes dans ce formulaire sont ceux de la Loi sur
les impots (L.R.Q., c. I-3), sauf indication contraire.
Veuillez aussi remplir, au verso, la section Details concernant les biens
alienes et la contrepartie recue.
IDENTIFICATION (ecrivez en majuscules)
------------------------------------------------------------------------------------------------------------------------------------
Cedant
Nom Numero d'assurance sociale (ou d'enregistrement)
[ * ] [ * ]
-------------------------------------------------------------------------------------------------------------------------
Adresse Code postal
[ * ] [ * ]
-------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant : du [ * ] [ * ] au [ * ] [ * ]
---------------- ----- --------------- -----
-------------------------------------------------------------------------------------------------------------------------
Cessionnaire
Nom de la corporation Numero d'enregistrement
[ * ] [ * ]
-------------------------------------------------------------------------------------------------------------------------
Adresse complete Code postal
[ * ] [ * ]
-------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant : du [ * ] [ * ] au [ * ] [ * ]
---------------- ----- --------------- -----
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne avec qui le Ministere peut communiquer pour obtenir de plus amples renseignements Ind. reg. Telephone
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
PENALITE POUR CHOIX EXERCE EN RETARD OU CHOIX MODIFIE
--------------------------------------------------------------------------------
Un choix exerce dans les trois ans qui suivent l'echeance est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire.
Un choix exerce apres ces trois ans, ou un choix modifie, est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire et si le Ministre xxxxxx que, compte
tenu des circonstances, il est juste et equitable de permettre un tel choix.
Dans ce cas, une lettre precisant les raisons du retard ou de la modification du
choix initial doit accompagner le formulaire.
Calcul de la penalite
La penalite est egale au resultat le moins eleve des deux calculs suivants :
--------------------------------------------------------- ----------------------------------------------------
Juste valeur marchande du bien transfere Nombre de mois ou
a) 25 % X moins X
montant convenu dans le choix ou le choix modifie fraction de mois de retard
--------------------------------------------------------- ----------------------------------------------------
b) le moins eleve de i) et de ii) :
i) 5 000 $
ii) 100 $ x nombre de mois ou fraction de mois de retard
[_] S'il s'agit d'un choix modifie, indiquez la date du choix anterieur [_][_][_][_][_][_][_][_][_]
[_] S'il s'agit d'un choix exerce en retard, donnez le montant de la penalite ______________________ $.
------------------------------------------------------------------------------------------------------------------------------------
CHOIX ET ATTESTATION
--------------------------------------------------------------------------------
Le contribuable et la corporation canadienne susmentionnee exercent un choix
relativement aux biens decrits au verso, en vertu de l'article 000 xx xx Xxx xxx
les impots.
Nous attestons que les renseignements fournis sur ce formulaire et dans tous les
documents annexes sont exacts et complets.
[ * ] et ANAPHARM INC. per /s/ XXXX XXXXX [ * ]
---------------------------------------------------- ----------------------------------------------------- --------------------
Signature du cedant ou de la personne autorisee a Signature du cedant ou de la personne autorisee a Date
signer* signer*
[ * ] 000-000-0000 XXXX XXXXX
---------------------------------------------------- -----------------------------------------------------
Telephone Telephone
*Annexez une copie de l'autorisation.
--------------------------------------------------------------------------------
RESERVE AU MINISTERE
------------------------------------------------------------------------------------------------------------------------------------
Date de reception Autorisation Montant sujet a penalite Penalite Versement Total
annee mois jour
| | | | | $ | | $ | $ | | $
------------------------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
Formulaire prescrit par le sous-ministre du Revenu du Quebec
DETAILS CONCERNANT LES BIENS TRANSFERES ET LA CONTREPARTIE RECUE Oui Non
.. Existe-t-il une convention ecrite concernant ce transfert ? ................................................ [X] [_]
.. Le montant convenu relativement a l'un des biens transferes est-il fonde sur la juste valeur marchande
au jour de l'evaluation (jour E, c'est-a-dire le 31 decembre 1971)? .....................................S/O [_] [X]
.. Si oui, y a-t-il une estimation officielle du bien au jour E ? ..........................................S/O [_] [_]
.. Un choix a-t-il ete exerce en vertu de l'article 00 xx xx Xxx xxxxxxxxxx x'xxxxxxxxxxx xx xx Xxx sur les
impots (L.R.Q., c.1-4) par le cedant ou en son nom, au moyen du formulaire DT-72, Choix concernant la juste
valeur marchande des immobilisations au jour de l'evaluation ? ............................................. [_] [_]
.. Une disposition concernant le rajustement du prix s'applique-t-elle a l'un des biens ? ..................... [_] [X]
.. A l'exception du cedant, est-ce qu'une personne detient des actions du cessionnaire de n'importe quelle
categorie ou controle directement ou indirectement la corporation du cessionnaire ? ........................ [X] [_]
.. Dans le cas d'un roulement entre corporations ayant un lien de dependance, le cedant a-t-il transfere tous les
biens, ou presque tous (90% ou plus), en faveur du cessionnaire ? .......................................S/O [_]
.. Le cedant est-il un resident du Canada ? ................................................................... [X] [_]
.. Si les biens alienes comprennent des immobilisations
a) Ont-ils ete detenus sans interruption depuis le jour E ? .............................................S/O [_] [_]
b) Ont-ils ete acquis apres le jour E lors d'une transaction entre parties considerees comme ayant un
lien de dependance ? .................................................................................S/O [_] [X]
c) Depuis le jour E, le cedant ou toute autre personne de qui des actions ont ete acquises lors d'une
transaction entre parties ayant un lien de dependance, a-t-il recu des dividendes sur lesquels il n'a
pas d'impot a payer en vertu de l'article 501 pour les actions alienees?................................. [_] [X]
(Si oui, veuillez preciser dans une annexe les montants et les dates ou ces dividendes ont ete recues.)
.. Si les actifs alienes incluaient des actions du capital-actions d'une
corporation privee, veuillez remplir les lignes qui suivent:
Nom de la corporation privee Anapharm inc.
----------------------------------------------------------------------------------------------------
Numero d'enregistrement Total du capital verse des actions alienees [ * ] $
-------------------------------- ----------------------------
Enumerez et decrivez ci-dessous les biens alienes en precisant leur juste valeur
marchande a la date du transfert. La description et la juste valeur marchande de
la contrepartie recue doivent figurer vis-a-vis du bien en cause. Si l'espace
est insuffisant, veuillez joindre une annexe qui reprend la meme presentation.
Lorsque le xxxx xxxxxx represente un interet dans une societe, joignez a ce
formulaire une feuille comportant le calcul du prix de base rajuste.
Tous les biens amortissables doivent etre inscrits dans l'ordre selon lequel ils
ont ete alienes. Il n'est pas necessaire de produire les pieces a l'appui du
present choix, de tous les renseignements fournis ci-dessous ainsi que de la
methode d'evaluation utilisee pour chaque xxxx xxxxxx. Cependant, ces pieces
mentionnees precedemment doivent etre conservees et fournies sur demande en cas
d'examen ulterieur.
---------------------------------------------------------------------------------------------------------------------------------
Date d'alienation ou du transfert de annee mois jour Si certains biens sont alienes a une date differente de celle
tous les biens inscrits ci-dessous [*] | [*] | [*] | indiquee ci-contre, veuillez utiliser un formulaire distinct.
---------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Biens alienes Contrepartie recue
--------------------------------------------------------------- ----------------------------------------
Limites relatives au montant convenu
---------------------------------------
Description Juste valeur Autres Montant convenu Description Juste valeur
marchande marchande
(1)
------------------------------------------------------------------------------------------------------------------------------------
(Breve description) Voir la note 1
$ $ $ $
---------------------------------------------------------------------------------------------------------------------
Immobilisations [ * ] [ * ] [ * ] [ * ] [ * ] [ * ]
a ---------------------------------------------------------------------------------------------------------------------
l'exception
des biens ---------------------------------------------------------------------------------------------------------------------
amortissables
(1) [ * ]
------------------------------------------------------------------------------------------------------------------------------------
(Breve description et Voir la note 2
Biens categorie prescrite)
amortissables --------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
(Genre) Voir la note 3
Immobilisations -------------------------------------------------------------------------------------------------------------------
tangibles -------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
(Genre) (Cout indique)
Stock
-------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
(Breve description)
Biens S.O.
miniers -------------------------------------------------------------------------------------------------------------------
S.O.
------------------------------------------------------------------------------------------------------------------------------------
(Breve description) (Cout indique)
Valeur ou --------------------------------------------------------------------------------------------------------------------
titre de --------------------------------------------------------------------------------------------------------------------
creance --------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Description des actions recues (Si l'espace est insuffisant, veuillez reproduire fidelement, en annexe, ce tableau)
------------------------------------------------------------------------------------------------------------------------------------
S'agit-il d'action
Nombre d'actions Categorie Valeur de rachat Valeur fiscale S'agit-il d'actions rachetables
recues par le cedant des actions par action du capital verse donnant droit de vote ? au gre du detenteur ?
Oui Non Oui Non
------------------------------------------------------------------------------------------------------------------------------------
[ * ] [ * ] [ * ] $ [ * ] $ [X] [_] [_] [X]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
Note 1: Prix de base rajuste, sujet a des rajustements, en vertu des articles
255 a 257.
Note 2: Le moins eleve du ((cout du bien)) et de la (( partie non amortie du
cout en capital )) pour tous les biens de la categorie.
Note 3: Le moins eleve du (( cout du bien )) et de la (( partie admise des
immobilisations intangibles )). Celle-ci doit etre multiplie
. par 2.
. ou par 4/3 si l'alienation est effectuee
- par une corporation apres le debut du 1er exercice financier
commencant apres juin 1988.
- ou, dans les autres cas, apres le debut du 1er exercice financier
commencant apres 1987.
[*] Confidential portions omitted and filed separately with the Commission.
[GRAPHIC] Revenu Revenue
Canada Canada
CHOIX CONCERNANT LA DISPOSITION DE BIENS PAR UN CONTRIBUABLE EN FAVEUR
D'UNE SOCIETE CANADIENNE IMPOSABLE
------------------------
.. La T2057 est la formule que doivent remplir un contribuable et une societe AL USAGE MINISTERE
canadienne imposable qui font un choix conjoint en vertu d paragraphe 85(1), SEULEMENT
vertu d paragraphe 85(1), lorsque le contribuable a dispose, en faveur de la
societe, d'un bien admissible selon la definition du paragraphe 85 (1.1) et
a recu en contrepartie des actions de cette societe, quelle que soit la
categorie.
.. Les formules faisant etat de l'exercice d'un choix et, s'il y a lieu, les
pieces connexes doivent etre produites comme suit :
(1) un exemplaire par le cedant (lorsque deux cedants ou plus font un choix
concernant le transfert du meme bien (copropriete) ou que deux membres
ou plus de la meme societe de personne font un choix concernant le
transfert de leurs participation dans la societe de personne, un seul
cedant, designe pour la chose, doit produire simultanement un
exemplaire pour chaque cedant avec une liste de tous les cedants qui
font le choix concerne, liste ou doivent figurer l'adresse et le numero
d'assurance sociale ou numero de compte de chaque cedant);
(2) au plus tard a la date qui survient la premiere parmi les dates
auxquelles une des parties au choix doit produire une declaration de
revenu pour l'annee d'imposition pendant laquelle la transaction a eu
lieu, compte tenu de tout choix fait en vertu du paragraphe 25(1) et du
paragraphe 99(2) (date d'echeance); ------------------------
(3) au centre fiscal ou le cedant produit normalement sa declaration de
revenus (lorsque deux coproprietaires ou plus, ou que deux membres ou
plus d'une societe de personnes font un choix comme il est indique au
point (1), les formules de choix doivent etre produites au centre
fiscal du cessionnaire ou elles seront traitees en bloc);
(4) separement de toute declaration de revenus (vous pouvez le produire
avec une declaration dans une meme enveloppe, mais ne pas l'inserer
dans la declaration et ni l'attacher a celle-ci).
.. Les articles et paragraphes mentionnes dans la presente formule proviennent
a la Loi de l'impot sur le revenu.
------------------------------------------------------------------------------------------------------------------------------------
Nom du contribuable (cedant)(en lettres moulees) N(degree)d'assurance sociale ou N(degree)de compte
de societe
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district d'impot
[ * ] [ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du contribuable
Pour la periode du [ * ] 19 [ * ] au [ * ] 19 [ * ]
------------------------------------- -------- ------------------------------------------- -------
------------------------------------------------------------------------------------------------------------------------------------
Nom du coproprietaire, s'il y a lieu (s'il y en a plus d'un, joignez une liste Numero d'assurance sociale
contenant les memes renseignements)
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district d'impot
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Raison sociale de la societe (cessionnaire) Numero de compte
Anapharm inc. 1384595-4ORC
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district d'impot
0000, Xxxx. Xxxx-Xxxxxxxx Ouest, 5/e/ etage, Sainte-Xxx G1V 2K8 Qc
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition de la societe
Pour la periode du 1/er/ juin 19 97 au 31 mai 19 98
--------------------------- -------- ---------------------------------------- -------
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne a contacter pour des renseignements supplementaires Ind. regional Numero de telephone
[ * ] [ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
------------- PENALITE POUR LES CHOIX TARDIFS ET MODIFIES --------------------------------------------------------------------------
--------------------------------------
Les choix produits apres la date d'echeance ou les choix modifies sont soumis a A L'USAGE DU MINISTERE SEULEMENT
une penalite pour production tardive conformement au paragraphe 85(8).
Calcul de la penalite :
Juste valeur marchande du bien transfere.................... ____________ $
Moins : Somme convenue...................................... _____________
Difference.................................................. _____________ $a)
Montant A __________________$ X 1/4X 1% X N ................ = ============= $b)
100$ X N ................................................... = ============= $c)
--------------------------------------------------------------------------
N representant le nombre de mois ou parties de mois dans la periode allant
de la date d'echeance a la date de production de choix et C ne pouvant pas
depasser 8 000 $.
--------------------------------------------------------------------------- --------------------------------------
La penalite correspond au moindre des montants b) et c) ci-dessus ______________ $
Si une penalite est payable, il faut faire un cheque ou un mandat a l'ordre du
Xxxxxxxx general. Il faut indiquer ((T2057)) sur la piece de versement ainsi que l'annee
d'imposition, le nom et le numero d'assurance sociale (ou le numero de compte dans le
cas ou le cedant est une societe) du contribuable dont le compte doit etre credite.
Les sommes impayees, y compris les penalites pour production tardive, sont
assujetties a des interets composes quotidiennement aux taux prescrit.
Somme ci-incluse ______________ $
------------------------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
(English on reverse) Canada
----------- RENSEIGNEMENTS EXIGES---------------------------------------------------------------------------------------------------
A la page ci-contre, enumerez et decrivez les biens transferes et indiquez leur juste valeur marchande. La description et la juste
valeur marchande de la contrepartie recue doivent figurer en regard du bien transfere. Si les biens transferes sont une
participation dans une societe de personnes, annexez un tableau du calcul du prix de base rajuste. Faute d'espace sur la T2057,
joignez une feuille qui suit la meme presentation. Pour chaque bien amortissable, il faut designer l'ordre de disposition. Il faut
avoir les pieces a l'appui de l'ordre designe, les documents relatifs aux reponses aux questions ci-apres et une breve description
de la methode de calcul de la juste valeur marchande de chaque bien. Il n'est pas necessaire de produire ici ces documents, mais
il faut les conserver pour pouvoir les produire sur demande.
Y a-t-il une entente ecrite concernant le transfert?................................................. [_] Non [X] Oui
L'un des biens est-il vise par une clause de rajustement du prix? (Pour plus de precisions, voir la
version la plus recente du bulletin IT-169.)......................................................... [X] Non [_] Oui
Y a-t-il d'autres personnes que le contribuable qui detiennent des actions d'une categorie du
capital-actions du cessionnaire ou qui exercent sur xx xxxxxx actions une emprise, directement ou
indirectement?....................................................................................... [_] Non [X] Oui
S'il y a roulement entre societe ayant un lien de dependance, les biens du contribuable ont-
ils tous ou presque tous (au moins 90%) ete transferes a la societe?..............................S/O [_] Non [_] Oui
Le contribuable est-il un non-resident du Canada?.................................................... [X] Non [_] Oui
Les biens transferes comprennent-ils des immobilisations?............................................ [_] Non [X] Oui
Dans l'affirmative:
La somme convenue a l'egard d'un des biens transferes repose-t-elle sur une estimation de la juste
valeur marchande au jour de l'evaluation?.........................................................S/O [_] Non [_] Oui
Si oui, existe-t-il un rapport officiel faisant etat de la valeur au jour de l'evaluation?........S/O [_] Non [_] Oui
a Les biens ont-ils ete detenus sans interruption depuis le jour de l'evaluation?.................. [_] Non [_] Oui
b Ont-ils ete acquis apres le jour de l'evaluation dans une operation consideree comme comportant
un lien de dependance?........................................................................... [_] Non [_] Oui
c Depuis le jour de l'evaluation, le contribuable ou une autre personne de qui des actions ont ete
acquises dans une operation comportant un lien de dependance ont-ils recu des dividendes vises
par le paragraphe 83(1) a l'egard des actions transferes? (Dans l'affirmative, preciser les
montants et les dates et annexer un tableau.).................................................... [X] Non [_] Oui
Un choix selon le paragraphe 26(7) des Regles concernant l'application de l'impot sur le revenu
(formulaire T2076) a-t-il ete produit par le contribuable ou en son nom?............................. [X] Non [_] Oui
Si les biens transferes comprennent des actions du capital-actions d'une societe
privee, xxxxxx xxx renseignements suivants:
Capital verse des
Raison sociale de la societe Numero de compte actions transferees
----------------------------------------------------
Anapharm inc. [ * ] $
----------------------------------------- ---------------------------------------------------- ------------------------------
------------------------------------------------------------------------------------------------------------------------------------
------------DESCRIPTION DES ACTIONS RECUES------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nombre d'actions Categorie Valeur de Valeur fiscale du Avec ou sans Rachetable au gre
recues par le cedant rachat par action capital verse droit de vote du detenteur?
------------------------------------------------------------------------------------------------------------------------------------
[ * ] [ * ] [ * ] [ * ] [ * ] [_] Oui [X] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
----------REMARQUES-----------------------------------------------------------------------------------------------------------------
. Lorsque le paragraphe 85(1) s'applique a la disposition d'un bien amortissable, un choix en vertu du paragraphe 85(1) ne peut
pas etre fait.
. Les regles concernant les choix vises a l'article 85 sont complexes. Les explications essentielles se trouvent dans la
circulaire d'information 76-19 et des bulletins d'interpretation IT-169, IT-172, IT291 et IT378
. Pour que ce choix soit valide, la formule, y compris le questionnaire, doit etre rempli. Si elle est incomplete, le choix sera
considere comme non valide, et tout choix produit par la suite sera assujetti a une penalite pour production tardive.
. Lorsque la formule T2057 est produite dans les trois ans apres la date d'echeance, le choix est repute avoir ete exerce a
temps si le montant estimatif de la penalite applicable est paye sur production du choix.
. Un choix modifie ou un choix produit plus de trois ans apres la date d'echeance peut, dans certaines circonstances, etre
accepte et repute avoir ete exerce a temps si le montant estimatif de la penalite prevue au paragraphe 85(8) est paye sur
production du choix. En pareil cas, une lettre expliquant pourquoi le choix est modifie ou xxxxxx doit etre soumise a
l'appreciation du Ministre avec la formule.
------------------------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
[LOGO] Gouvernement du Quebec
Ministere du Revenu
CHOIX RELATIF A L'ALIENATION DE BIENS
PAR UN CONTRIBUABLE EN FAVEUR
D'UNE CORPORATION CANADIENNE IMPOSABLE
Ce formulaire s'adresse au contribuable (le cedant) et a la corporation
canadienne imposable (le cessionnaire) qui exercent conjointement un choix en
vertu de l'article 000 xx xx Xxx xxx les impots (L.R.Q., c.1-3) concernant
l'application des regles du chapitre IV lorsque le contribuable a xxxxxx, en
faveur de la corporation, un bien admissible vise a l'article 518.1, pour une
contrepartie qui comprend une action du capital-actions de la corporation.
Un tel choix ne peut etre exerce a l'egard d'un bien amortissable d'une
categorie prescrite lorsqu'il est xxxxxx dans les conditions visees a l'article
527.1.
Le cedant doit produire le present formulaire dument rempli et les documents
annexes, s'il y a lieu, en deux exemplaires. Lorsqu'il y a deux cedants ou plus
qui font le choix vise a l'article 518 concernant le transfert du meme bien
(copropriete), ou deux membres ou plus de la meme societe qui font un choix
concernant le transfert de leur interet dans la societe, un seul des cedants,
celui de leur choix, doit produire un exemplaire pour chacun d'eux et un
exemplaire pour le cessionnaire. Le cedant doit annexer aux formulaires une
liste ou figurent le nom, l'adresse et le numero d'assurance sociale (ou le
numero d'enregistrement dans le cas d'une corporation) de chaque cedant (y
compris chaque membre d'une societe, si le cedant est une societe, ou chaque
membre d'une societe qui est elle-meme membre de la societe cedante).
Tous ces documents doivent etre produits dans le delai de declaration de ces
deux parties qui expire en premier pour l'annee d'imposition au cours de
laquelle l'alienation a eu lieu, au bureau du Ministere ou le cedant produit
normalement sa declaration de revenus, separement de celle-ci.
Les articles et alineas mentionnes dans ce formulaire sont ceux de la Loi sur
les impots (L.R.Q., c. I-3), sauf indication contraire.
Veuillez aussi remplir, au verso, la section Details concernant les biens
alienes et la contrepartie recue.
IDENTIFICATION (ecrivez en majuscules)
------------------------------------------------------------------------------------------------------------------------------------
Nom Numero d'assurance sociale (ou d'enregistrement)
Cedant [ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant: du [ * ] 19 [*] au [ * ] 19 [*]
----------------------------- -- -------------------- ----
------------------------------------------------------------------------------------------------------------------------------------
Nom de la corporation Numero d'enregistrement
[ * ] [ * ]
Cessionnaire
------------------------------------------------------------------------------------------------------------------------------------
Adresse complete Code postal
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cessionnaire: du 1/6 19 97 au 31/5 19 98
----------------------------- -- -------------------- ----
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne avec qui le Ministere peut communiquer pour obtenir de plus Ind. reg. Telephone
amples renseignements
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
PENALITE POUR CHOIX EXERCE EN RETARD OU CHOIX MODIFIE
--------------------------------------------------------------------------------
Un choix exerce dans les trois ans qui suivent l'echeance est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire.
Un choix exerce apres ces trois ans, ou un choix modifie, est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire et si le Ministre xxxxxx que, compte
tenu des circonstances, il est juste et equitable de permettre un tel choix.
Dans ce cas, une lettre precisant les raisons du retard ou de la modification du
choix initial doit accompagner le formulaire.
Calcul de la penalite
La penalite est egale au resultat le moins eleve des deux calculs suivants:
---------------------------------------------------------- ---------------------------------------------------
a) 25 % x Juste valeur marchande du bien transfere x Nombre de mois ou
moins fraction de mois de retard
montant convenu dans le choix ou le choix modifie
---------------------------------------------------------- ---------------------------------------------------
b) le moins eleve de i) et de ii) :
i) 5 000 $
ii) 100 $ x nombre de mois ou fraction de mois de retard
[_] S'il s'agit d'un choix modifie, indiquez la date du choix anterieur | | | | | | | | | |
-------------------------------------
[ ] S'il s'agit d'un choix exerce en retard, donnez le montant de la penalite ____________________________ $.
------------------------------------------------------------------------------------------------------------------------------------
CHOIX ET ATTESTATION
------------------------------------------------------------------------------------------------------------------------------------
Le contribuable et la corporation canadienne susmentionnee exercent un choix relativement aux biens decrits au verso, en vertu de
l'article 000 xx xx Xxx xxx les impots.
Nous attestons que les renseignements fournis sur ce formulaire et dans tous les documents annexes sont exacts et complets.
[ * ] et ANAPHARM INC. par: /s/ XXXX XXXXX [ * ]
---------------------------------------------------- ----------------------------------------------------- ---------------------
Signature du cedant ou de la personne autorisee a Signature du cedant ou de la personne autorisee a Date
signer* signer*
000-000-0000 XXXX XXXXX
---------------------------------------------------- -----------------------------------------------------
Telephone Telephone
*Annexez une copie de l'autorisation.
------------------------------------------------------------------------------------------------------------------------------------
RESERVE AU MINISTERE
------------------------------------------------------------------------------------------------------------------------------------
Date de reception Autorisation Montant sujet a penalite Penalite Versement Total
annee mois jour
| | | | $ | | $ | | $ | | $
------------------------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
Formulaire prescrit par le sous-ministre du Revenu du Quebec
[FLAG] Revenu Revenue
Canada Canada
CHOIX CONCERNANT LA DISPOSITION DE BIENS PAR UN CONTRIBUABLE EN FAVEUR D'UNE SOCIETE CANADIENNE IMPOSABLE
-------------------------------
. La T2057 est la formule que doivent remplir un contribuable et une societe AL USAGE DU MINISTERE
canadienne imposable qui font un choix conjoint en vertu d paragraphe SEULEMENT
85(1), lorsque le contribuable a dispose, en faveur de la societe, d'un
bien admissible selon la definition du paragraphe 85 (1.1) et a recu en
contrepartie des actions de cette societe, quelle que soit la categorie.
. Les formules faisant etat de l'exercice d'un choix et, s'il y a lieu, les
pieces connexes doivent etre produites comme suit:
(1) un exemplaire par le cedant (lorsquedeux cedants ou plus font un choix
concernant le transfert du meme bien (copropriete) ou que deux membres
ou plus de la meme societe de personne font un choix concernant le
transfert de leurs participation dans la societe de personne, un seul
cedant, designe pour la chose, doit produire simultanement un
exemplaire pour chaque cedant avec une liste de tous les cedants qui
font le choix concerne, liste ou doivent figurer l'adresse et le numero
d'assurance sociale ou numero de compte de chaque cedant);
(2) au plus tard a la date qui survient la premiere parmi les dates
auxquelles une des parties au choix doit produire une declaration de -------------------------------
revenu pour l'annee d'imposition pendant laquelle la transaction a eu
lieu, compte tenu de tout choix fait en vertu du paragraphe 25(1) et du
paragraphe 99(2) (date d'echeance);
(3) au centre fiscal ou le cedant produit normalement sa declaration de
revenus (lorsque deux coproprietaires ou plus, ou que deux membres ou
plus d'une societe de personnes font un choix comme il est indique au
point (1), les formules de choix doivent etre produites au centre
fiscal du cessionnaire ou elles seront traitees en bloc);
(4) separement de toute declaration de revenus (vous pouvez le produire
avec une declaration dans une meme enveloppe, mais ne pas l'inserer
dans la declaration et ni l'attacher a celle-ci).
. Les articles et paragraphes mentionnes dans la presente formule proviennent
a la Loi de l'impot sur le revenu.
------------------------------------------------------------------------------------------------------------------------------------
Nom du contribuable (cedant) N/o/ d'assurance sociale ou N(degree)
(en lettres moulees) de compte de societe
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district
d'impot
[ * ] [ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du contribuable
Pour la periode du [ * ] 19 [ * ] au [ * ] 19 [ * ]
--------------------------------------------- ----------- --------------------------- -------------
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nom du coproprietaire, s'il y a lieu (s'il y en a plus d'un, Numero d'assurance sociale
joignez une liste contenant les memes renseignements)
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district
d'impot
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Raison sociale de la societe (cessionnaire) Numero de compte
Anapharm inc. 1384595-4ORC
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district
d'impot
0000, Xxxx. Xxxx-Xxxxxxxx Ouest, 5e etage, Sainte-Xxx G1V 2K8 Qc
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition de la societe
Pour la periode du 1/er/ juin 19 97 au 31 mai 19 98
-------------------------------------- ------ ------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Nom de la personne a contacter pour Ind. regional Numero de telephone
des renseignements supplementaires
[ * ] [ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
---------PENALITE POUR LES CHOIX TARDIFS ET MODIFIES--------------------------------------------------------------------------------
--------------------------------------
Les choix produits apres la date d'echeance ou les choix modifies sont soumis a A L'USAGE DU MINISTERE SEULEMENT
une penalite pour production tardive conformement au paragraphe 85(8).
Calcul de la penalite:
Juste valeur marchande du bien transfere...................... __________________ $
Moins : Somme convenue........................................ __________________
Difference.................................................... __________________ $a)
Montant A __________________$ X1/4X 1% X N ................... = $b)
==================
100$ X N ..................................................... = $c)
==================
---------------------------------------------------------------------------------------
N representant le nombre de mois ou parties de mois dans la periode allant de la date
d'echeance a la date de production de choix et C ne pouvant pas depasser 8 000 $.
--------------------------------------------------------------------------------------- --------------------------------------
La penalite correspond au moindre des montants b) et c) ci-dessus ______________________$
Si une penalite est payable, il faut faire un cheque ou un mandat a l'ordre du Xxxxxxxx
general. Il faut indiquer ((T2057)) sur la piece de versement ainsi que l'annee
d'imposition, le nom et le numero d'assurance sociale (ou le numero de compte dans le cas ou
le cedant est une societe) du contribuable dont le compte doit etre credite.
Les sommes impayees, y compris les penalites pour production tardive, sont assujetties a des
interets composes quotidiennement aux taux prescrit. Somme ci-incluse_____________ $
------------------------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
(English on reverse) Canada
------ RENSEIGNEMENTS EXIGES ---------------------------------------------------
A la page ci-contre, enumerez et decrivez les biens transferes et indiquez leur
juste valeur marchande. La description et la juste valeur marchande de la
contrepartie recue doivent figurer en regard du bien transfere. Si les biens
transferes sont une participation dans une societe de personnes, annexez un
tableau du calcul du prix de base rajuste. Faute d'espace sur la T2057, joignez
une feuille qui suit la meme presentation. Pour chaque bien amortissable, il
faut designer l'ordre de disposition. Il faut avoir les pieces a l'appui de
l'ordre designe, les documents relatifs aux reponses aux questions ci-apres et
une breve description de la methode de calcul de la juste valeur marchande de
chaque bien. Il n'est pas necessaire de produire ici ces documents, mais il faut
les conserver pour pouvoir les produire sur demande.
Y a-t-il une entente ecrite concernant le transfert?.................................................. [_] Non [X] Oui
L'un des biens est-il vise par une clause de rajustement du prix? (Pour plus de precisions, voir la
version la plus recente du bulletin IT-169.).......................................................... [X] Non [_] Oui
Y a-t-il d'autres personnes que le contribuable qui detiennent des actions d'une categorie du
capital-actions du cessionnaire ou qui exercent sur xx xxxxxx actions une emprise, directement
ou indirectement?..................................................................................... [_] Non [X] Oui
S'il y a roulement entre societe ayant un lien de dependance, les biens du contribuable ont-
ils tous ou presque tous (au moins 90%) ete transferes a la societe?...............................S/O [_] Non [_] Oui
Le contribuable est-il un non-resident du Canada?..................................................... [X] Non [_] Oui
Les biens transferes comprennent-ils des immobilisations?............................................. [_] Non [X] Oui
Dans l'affirmative :
La somme convenue a l'egard d'un des biens transferes repose-t-elle sur une estimation de la juste
valeur marchande au jour de l'evaluation?..........................................................S/O [_] Non [_] Oui
Si oui, existe-t-il un rapport officiel faisant etat de la valeur au jour de l'evaluation?.........S/O [_] Non [_] Oui
a Les biens ont-ils ete detenus sans interruption depuis le jour de l'evaluation?................... [_] Non [_] Oui
b Ont-ils ete acquis apres le jour de l'evaluation dans une operation consideree comme comportant
un lien de dependance?............................................................................ [_] Non [_] Oui
c Depuis le jour de l'evaluation, le contribuable ou une autre personne de qui des actions ont ete
acquises dans une operation comportant un lien de dependance ont-ils recu des dividendes vises
par le paragraphe 83(1) a l'egard des actions transferes? (Dans l'affirmative, preciser les
montants et les dates et annexer un tableau.)..................................................... [X] Non [_] Oui
Un choix selon le paragraphe 26(7) des Regles concernant l'application de l'impot sur le revenu
(formulaire T2076) a-t-il ete produit par le contribuable ou en son nom?.............................. [X] Non [_] Oui
Si les biens transferes comprennent des actions du capital-actions d'une societe
privee, xxxxxx xxx renseignements suivants :
Capital verse des
Raison sociale de la societe Numero de compte actions transferees
----------------------------------------
Anapharm inc. [ * ] $
----------------------------------------- ---------------------------------------- -------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
------- DESCRIPTION DES ACTIONS RECUES ---------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nombre d'actions Categorie Valeur de Valeur fiscale du Avec ou sans Rachetable au gre
recues par le cedant rachat par action capital verse droit de vote du detenteur?
------------------------------------------------------------------------------------------------------------------------------------
[ * ] [ * ] [ * ] [ * ] [ * ] [_] Oui [X] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
[_] Oui [_] Non
------------------------------------------------------------------------------------------------------------------------------------
------ REMARQUES ---------------------------------------------------------------
.. Lorsque le paragraphe 85(1) s'applique a la disposition d'un bien
amortissable, un choix en vertu du paragraphe 85(1) ne peut pas etre fait.
.. Les regles concernant les choix vises a l'article 85 sont complexes. Les
explications essentielles se trouvent dans la circulaire d'information 76-19
et des bulletins d'interpretation IT-169, IT-172, IT291 et IT378
.. Pour que ce choix soit valide, la formule, y compris le questionnaire, doit
etre rempli. Si elle est incomplete, le choix sera considere comme non
valide, et tout choix produit par la suite sera assujetti a une penalite pour
production tardive.
.. Lorsque la formule T2057 est produite dans les trois ans apres la date
d'echeance, le choix est repute avoir ete exerce a temps si le montant
estimatif de la penalite applicable est paye sur production du choix.
.. Un choix modifie ou un choix produit plus de trois ans apres la date
d'echeance peut, dans certaines circonstances, etre accepte et repute avoir
ete exerce a temps si le montant estimatif de la penalite prevue au
paragraphe 85(8) est paye sur production du choix. En pareil cas, une lettre
expliquant pourquoi le choix est modifie ou xxxxxx doit etre soumise a
l'appreciation du Ministre avec la formule.
--------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
RENSEIGNEMENTS SUR LES BIENS ADMISSIBLES DONT IL A ETE DISPOSE ET SUR LA
CONTREPARTIE RECUE
-----------------------------------------------------------------------------------------------------------------------------------
Jour Mois Annee
----------------------------------------
Remarque: Remplir une nouvelle T2057 lorsque
Date de la vente ou du transfert de [ * ] [ * ] [ * ] la date de la vente ou du transfert
tous les biens inscrits ci-dessous : est differente de celle-ci.
-----------------------------------------------------------------------------------------------------------------------------------
Biens dont il a ete dispose Somme Declarer Contrepartie recue
-------------------------------- ---------------------------------------------
Limites relatives a la convenue B - A. Autre que des actions Actions
Description somme choisie Si B - A * 0, Juste valeur
--------------------------------- --------------------------------
Juste valeur A B voir note 4. Description Nombre et marchande
marchande categorie
-----------------------------------------------------------------------------------------------------------------------------------
(Breve description (Voir note 1)
legale)
Immobilisation [ * ] [ * ] $ [ * ] $ [ * ] $ [ * ] $ [ * ] [ * ] $
a l'exception
-------------------------------------------------------------------------------------------------------------------
des biens [ * ]
-------------------------------------------------------------------------------------------------------------------
amortissables [ * ]
-----------------------------------------------------------------------------------------------------------------------------------
Biens (Description et (Voir note 2)
amortissables categorie prescrite)
-------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Immobilisations (Genre) (Voir note 3)
admissibles
-------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Inventaire a (Genre) (Cout indique)
l'exception
des biens
immobiliers
-------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Avoir (Breve description ZERO
miniers legale)
-------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Valeur des (Description) (Cout indique)
titres de
creance
-------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Note 1 Prix de base rajuste (assujetti a rajustement selon l'article 53).
Note 2 Le moindre de la fraction non amortie du cout en capital pour tous les biens de la categorie et le cout du bien.
Note 3 Le moindre de 4/3 x par le montant cumulatif des immobilisation admissibles et le cout du bien. Utilisez ((2)) au lieu de
((4/3)) pour les dispositions effectuees pendant les annees d'imposition commencant avant le 1/er/ juillet 1988 dans le cas
d'une societe ou, pour les dispositions effectuees pendant les exercices financiers commencant avant le 1/er/ janvier 1988
dans les autres cas.
Note 4 Declarer ce montant comme un gain en capital ou comme un revenu, selon le cas.
Il y a des explications sur les limites ci-dessus dans le bulletin d'interpretation IT-291.
-----------------------------------------------------------------------------------------------------------------------------------
CHOIX ET ATTESTATION
----- ----------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
Par les presentes, le contribuable et la societe font conjointement un choix en vertu du paragraphe 85(1) concernant des biens
indiques, et attestent que les renseignements donnes ici et dans tous les documents annexes sont exacts et complets en autant qu'ils
sachent, sauf erreur.
[ * ] et Anapharm inc. par : /s/ XXXX XXXXX [ * ]
----------------------------------------- ------------------------------------------------- --------------------------------
Signature du cedant, d'un dirigeant Signature d'un dirigeant autorise du cessionnaire Date
autorise ou d'une personne autorise*
* Annexez une copie de l'autorisation
-------------------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
** = More than
[LOGO] Gouvernement du Quebec
Ministere du Revenu
CHOIX RELATIF A L'ALIENATION DE BIENS
PAR UN CONTRIBUABLE EN FAVEUR
D'UNE CORPORATION CANADIENNE IMPOSABLE
Ce formulaire s'adresse au contribuable (le cedant) et a la corporation
canadienne imposable (le cessionnaire) qui exercent conjointement un choix en
vertu de l'article 000 xx xx Xxx xxx les impots (L.R.Q., c.1-3) concernant
l'application des regles du chapitre IV lorsque le contribuable a xxxxxx, en
faveur de la corporation, un bien admissible vise a l'article 518.1, pour une
contrepartie qui comprend une action du capital-actions de la corporation.
Un tel choix ne peut etre exerce a l'egard d'un bien amortissable d'une
categorie prescrite lorsqu'il est xxxxxx dans les conditions visees a l'article
527.1.
Le cedant doit produire le present formulaire dument rempli et les documents
annexes, s'il y a lieu, en deux exemplaires. Lorsqu'il y a deux cedants ou plus
qui font le choix vise a l'article 518 concernant le transfert du meme bien
(copropriete), ou deux membres ou plus de la meme societe qui font un choix
concernant le transfert de leur interet dans la societe, un seul des cedants,
celui de leur choix, doit produire un exemplaire pour chacun d'eux et un
exemplaire pour le cessionnaire. Le cedant doit annexer aux formulaires une
liste ou figurent le nom, l'adresse et le numero d'assurance sociale (ou le
numero d'enregistrement dans le cas d'une corporation) de chaque cedant (y
compris chaque membre d'une societe, si le cedant est une societe, ou chaque
membre d'une societe qui est elle-meme membre de la societe cedante).
Tous ces documents doivent etre produits dans le delai de declaration de ces
deux parties qui expire en premier pour l'annee d'imposition au cours de
laquelle l'alienation a eu lieu, au bureau du Ministere ou le cedant produit
normalement sa declaration de revenus, separement de celle-ci.
Les articles et alineas mentionnes dans ce formulaire sont ceux de la Loi sur
les impots (L.R.Q., c. I-3), sauf indication contraire.
Veuillez aussi remplir, au verso, la section Details concernant les biens
alienes et la contrepartie recue.
IDENTIFICATION (ecrivez en majuscules)
------------------------------------------------------------------------------------------------------------------------------------
Nom Numero d'assurance sociale (ou d'enregistrement)
Cedant [ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal
[ * ] [ * ] [ * ] [ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cedant: du 1/01 19 98 au 31/12 19 98
----------------------------- -- -------------------- ----
------------------------------------------------------------------------------------------------------------------------------------
Nom de la corporation Numero d'enregistrement
[ * ] [ * ]
Cessionnaire
------------------------------------------------------------------------------------------------------------------------------------
Adresse complete Code postal
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du cessionnaire: du 1/6 19 97 au 31/5 19 98
----------------------------- -- -------------------- ----
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne avec qui le Ministere peut communiquer pour obtenir de plus Ind. reg. Telephone
amples renseignements
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
PENALITE POUR CHOIX EXERCE EN RETARD OU CHOIX MODIFIE
--------------------------------------------------------------------------------
Un choix exerce dans les trois ans qui suivent l'echeance est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire.
Un choix exerce apres ces trois ans, ou un choix modifie, est accepte et repute
avoir ete exerce a l'echeance si le montant estimatif de la penalite est paye
lors de la production du present formulaire et si le Ministre xxxxxx que, compte
tenu des circonstances, il est juste et equitable de permettre un tel choix.
Dans ce cas, une lettre precisant les raisons du retard ou de la modification du
choix initial doit accompagner le formulaire.
Calcul de la penalite
La penalite est egale au resultat le moins eleve des deux calculs suivants:
---------------------------------------------------------- ---------------------------------------------------
a) 25 % x Juste valeur marchande du bien transfere x Nombre de mois ou
moins fraction de mois de retard
montant convenu dans le choix ou le choix modifie
---------------------------------------------------------- ---------------------------------------------------
b) le moins eleve de i) et de ii) :
i) 5 000 $
ii) 100 $ x nombre de mois ou fraction de mois de retard
[X] S'il s'agit d'un choix modifie, indiquez la date du choix anterieur | | | | | | | | | |
-------------------------------------
[X] S'il s'agit d'un choix exerce en retard, donnez le montant de la penalite ____________________________ $.
------------------------------------------------------------------------------------------------------------------------------------
CHOIX ET ATTESTATION
------------------------------------------------------------------------------------------------------------------------------------
Le contribuable et la corporation canadienne susmentionnee exercent un choix relativement aux biens decrits au verso, en vertu de
l'article 000 xx xx Xxx xxx les impots.
Nous attestons que les renseignements fournis sur ce formulaire et dans tous les documents annexes sont exacts et complets.
[ * ] et ANAPHARM INC. par: /s/ XXXX XXXXX 20/1/1998
---------------------------------------------------- ----------------------------------------------------- ---------------------
Signature du cedant ou de la personne autorisee a Signature du cedant ou de la personne autorisee a Date
signer* signer*
000-000-0000 XXXX XXXXX
---------------------------------------------------- -----------------------------------------------------
Telephone Telephone
*Annexez une copie de l'autorisation.
------------------------------------------------------------------------------------------------------------------------------------
RESERVE AU MINISTERE
------------------------------------------------------------------------------------------------------------------------------------
Date de reception Autorisation Montant sujet a penalite Penalite Versement Total
annee mois jour
| | | | $ | | $ | | $ | | $
------------------------------------------------------------------------------------------------------------------------------------
[*] Confidential portions omitted and filed separately with the Commission.
Formulaire prescrit par le sous-ministre du Revenu du Quebec
DETAILS CONCERNANT LES BIENS TRANSFERES ET LA CONTREPARTIE RECUE Oui Non
.. Existe-t-il une convention ecrite concernant ce transfert ? ................................................ [X] [_]
.. Le montant convenu relativement a l'un des biens transferes est-il fonde sur la juste valeur marchande
au jour de l'evaluation (jour E, c'est-a-dire le 31 decembre 1971)? .....................................S/O [_] [X]
.. Si oui, y a-t-il une estimation officielle du bien au jour E ? ..........................................S/O [_] [_]
.. Un choix a-t-il ete exerce en vertu de l'article 00 xx xx Xxx xxxxxxxxxx x'xxxxxxxxxxx xx xx Xxx sur les
impots (L.R.Q., c.1-4) par le cedant ou en son nom, au moyen du formulaire DT-72, Choix concernant la juste
valeur marchande des immobilisations au jour de l'evaluation ? ............................................. [_] [_]
.. Une disposition concernant le rajustement du prix s'applique-t-elle a l'un des biens ? ..................... [_] [X]
.. A l'exception du cedant, est-ce qu'une personne detient des actions du cessionnaire de n'importe quelle
categorie ou controle directement ou indirectement la corporation du cessionnaire ? ........................ [X] [_]
.. Dans le cas d'un roulement entre corporations ayant un lien de dependance, le cedant a-t-il transfere tous les
biens, ou presque tous (90% ou plus), en faveur du cessionnaire ? .......................................S/O [_]
.. Le cedant est-il un resident du Canada ? ................................................................... [X] [_]
.. Si les biens alienes comprennent des immobilisations
a) Ont-ils ete detenus sans interruption depuis le jour E ? .............................................S/O [_] [_]
b) Ont-ils ete acquis apres le jour E lors d'une transaction entre parties considerees comme ayant un
lien de dependance ? .................................................................................S/O [_] [X]
c) Depuis le jour E, le cedant ou toute autre personne de qui des actions ont ete acquises lors d'une
transaction entre parties ayant un lien de dependance, a-t-il recu des dividendes sur lesquels il n'a
pas d'impot a payer en vertu de l'article 501 pour les actions alienees?................................. [_] [X]
(Si oui, veuillez preciser dans une annexe les montants et les dates ou ces dividendes ont ete recues.)
.. Si les actifs alienes incluaient des actions du capital-actions d'une
corporation privee, veuillez remplir les lignes qui suivent:
Nom de la corporation privee Anapharm inc.
----------------------------------------------------------------------------------------------------
Numero d'enregistrement Total du capital verse des actions alienees [ * ] $
-------------------------------- ----------------------------
Enumerez et decrivez ci-dessous les biens alienes en precisant leur juste valeur
marchande a la date du transfert. La description et la juste valeur marchande de
la contrepartie recue doivent figurer vis-a-vis du bien en cause. Si l'espace
est insuffisant, veuillez joindre une annexe qui reprend la meme presentation.
Lorsque le xxxx xxxxxx represente un interet dans une societe, joignez a ce
formulaire une feuille comportant le calcul du prix de base rajuste.
Tous les biens amortissables doivent etre inscrits dans l'ordre selon lequel ils
ont ete alienes. Il n'est pas necessaire de produire les pieces a l'appui du
present choix, de tous les renseignements fournis ci-dessous ainsi que de la
methode d'evaluation utilisee pour chaque xxxx xxxxxx. Cependant, ces pieces
mentionnees precedemment doivent etre conservees et fournies sur demande en cas
d'examen ulterieur.
---------------------------------------------------------------------------------------------------------------------------------
Date d'alienation ou du transfert de annee mois jour Si certains biens sont alienes a une date differente de celle
tous les biens inscrits ci-dessous [*] | [*] | [*] | indiquee ci-contre, veuillez utiliser un formulaire distinct.
---------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Biens alienes Contrepartie recue
--------------------------------------------------------------- ----------------------------------------
Limites relatives au montant convenu
---------------------------------------
Description Juste valeur Autres Montant convenu Description Juste valeur
marchande marchande
(1)
------------------------------------------------------------------------------------------------------------------------------------
(Breve description) Voir la note 1
$ $ $ $
---------------------------------------------------------------------------------------------------------------------
Immobilisations [ * ] [ * ] [ * ] [ * ] [ * ] [ * ]
a ---------------------------------------------------------------------------------------------------------------------
l'exception
des biens ---------------------------------------------------------------------------------------------------------------------
amortissables
(1) [ * ]
------------------------------------------------------------------------------------------------------------------------------------
(Breve description et Voir la note 2
Biens categorie prescrite)
amortissables --------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
(Genre) Voir la note 3
Immobilisations -------------------------------------------------------------------------------------------------------------------
tangibles -------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
(Genre) (Cout indique)
Stock
-------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
(Breve description)
Biens S.O.
miniers -------------------------------------------------------------------------------------------------------------------
S.O.
------------------------------------------------------------------------------------------------------------------------------------
(Breve description) (Cout indique)
Valeur ou --------------------------------------------------------------------------------------------------------------------
titre de --------------------------------------------------------------------------------------------------------------------
creance --------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Description des actions recues (Si l'espace est insuffisant, veuillez reproduire fidelement, en annexe, ce tableau)
------------------------------------------------------------------------------------------------------------------------------------
S'agit-il d'action
Nombre d'actions Categorie Valeur de rachat Valeur fiscale S'agit-il d'actions rachetables
recues par le cedant des actions par action du capital verse donnant droit de vote ? au gre du detenteur ?
Oui Non Oui Non
------------------------------------------------------------------------------------------------------------------------------------
[ * ] [ * ] [ * ] $ [ * ] $ [X] [_] [_] [X]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
[_] [_] [_] [_]
------------------------------------------------------------------------------------------------------------------------------------
Note 1: Prix de base rajuste, sujet a des rajustements, en vertu des articles
255 a 257.
Note 2: Le moins eleve du ((cout du bien)) et de la (( partie non amortie du
cout en capital )) pour tous les biens de la categorie.
Note 3: Le moins eleve du (( cout du bien )) et de la (( partie admise des
immobilisations intangibles )). Celle-ci doit etre multiplie
. par 2.
. ou par 4/3 si l'alienation est effectuee
- par une corporation apres le debut du 1er exercice financier
commencant apres juin 1988.
- ou, dans les autres cas, apres le debut du 1er exercice financier
commencant apres 1987.
[*] Confidential portions omitted and filed separately with the Commission.
[GRAPHIC] Revenu Revenue
Canada Canada
CHOIX CONCERNANT LA DISPOSITION DE BIENS PAR UN CONTRIBUABLE EN FAVEUR
D'UNE SOCIETE CANADIENNE IMPOSABLE
------------------------
.. La T2057 est la formule que doivent remplir un contribuable et une societe A LUSAGE MINISTERE
canadienne imposable qui font un choix conjoint en vertu d paragraphe 85(1), SEULEMENT
vertu d paragraphe 85(1), lorsque le contribuable a dispose, en faveur de la
societe, d'un bien admissible selon la definition du paragraphe 85 (1.1) et
a recu en contrepartie des actions de cette societe, quelle que soit la
categorie.
.. Les formules faisant etat de l'exercice d'un choix et, s'il y a lieu, les
pieces connexes doivent etre produites comme suit :
(1) un exemplaire par le cedant (lorsque deux cedants ou plus font un choix
concernant le transfert du meme bien (copropriete) ou que deux membres
ou plus de la meme societe de personne font un choix concernant le
transfert de leurs participation dans la societe de personne, un seul
cedant, designe pour la chose, doit produire simultanement un
exemplaire pour chaque cedant avec une liste de tous les cedants qui
font le choix concerne, liste ou doivent figurer l'adresse et le numero
d'assurance sociale ou numero de compte de chaque cedant);
(2) au plus tard a la date qui survient la premiere parmi les dates
auxquelles une des parties au choix doit produire une declaration de
revenu pour l'annee d'imposition pendant laquelle la transaction a eu
lieu, compte tenu de tout choix fait en vertu du paragraphe 25(1) et du
paragraphe 99(2) (date d'echeance); ------------------------
(3) au centre fiscal ou le cedant produit normalement sa declaration de
revenus (lorsque deux coproprietaires ou plus, ou que deux membres ou
plus d'une societe de personnes font un choix comme il est indique au
point (1), les formules de choix doivent etre produites au centre
fiscal du cessionnaire ou elles seront traitees en bloc);
(4) separement de toute declaration de revenus (vous pouvez le produire
avec une declaration dans une meme enveloppe, mais ne pas l'inserer
dans la declaration et ni l'attacher a celle-ci).
.. Les articles et paragraphes mentionnes dans la presente formule proviennent
a la Loi de l'impot sur le revenu.
------------------------------------------------------------------------------------------------------------------------------------
Nom du contribuable (cedant)(en lettres moulees) N(degree)d'assurance sociale ou N(degree)de compte
de societe
[ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district d'impot
[ * ] [ * ] [ * ]
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition du contribuable
Pour la periode du [ * ] 19 [ * ] au [ * ] 19 [ * ]
------------------------------------- -------- ------------------------------------------- -------
------------------------------------------------------------------------------------------------------------------------------------
Nom du coproprietaire, s'il y a lieu (s'il y en a plus d'un, joignez une liste Numero d'assurance sociale
contenant les memes renseignements)
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district d'impot
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
Raison sociale de la societe (cessionnaire) Numero de compte
Anapharm inc. 1384595-4ORC
------------------------------------------------------------------------------------------------------------------------------------
Adresse Code postal Bureau de district d'impot
0000, Xxxx. Xxxx-Xxxxxxxx Ouest, 5/e/ etage, Sainte-Xxx G1V 2K8 Qc
------------------------------------------------------------------------------------------------------------------------------------
Annee d'imposition de la societe
Pour la periode du 1/er/ juin 19 97 au 31 mai 19 98
--------------------------- -------- ---------------------------------------- -------
------------------------------------------------------------------------------------------------------------------------------------
Nom de la personne a contacter pour des renseignements supplementaires Ind. regional Numero de telephone
[ * ] [ * ] [ * ]
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------------- PENALITE POUR LES CHOIX TARDIFS ET MODIFIES --------------------------------------------------------------------------
--------------------------------------
Les choix produits apres la date d'echeance ou les choix modifies sont soumis a A L'USAGE DU MINISTERE SEULEMENT
une penalite pour production tardive conformement au paragraphe 85(8).
Calcul de la penalite :
Juste valeur marchande du bien transfere.................... ____________ $
Moins : Somme convenue...................................... _____________
Difference.................................................. _____________ $a)
Montant A __________________$ X 1/4X 1% X N ................ = ============= $b)
100$ X N ................................................... = ============= $c)
--------------------------------------------------------------------------
N representant le nombre de mois ou parties de mois dans la periode allant
de la date d'echeance a la date de production de choix et C ne pouvant pas
depasser 8 000 $.
--------------------------------------------------------------------------- --------------------------------------
La penalite correspond au moindre des montants b) et c) ci-dessus ______________ $
Si une penalite est payable, il faut faire un cheque ou un mandat a l'ordre du
Xxxxxxxx general. Il faut indiquer ((T2057)) sur la piece de versement ainsi que l'annee
d'imposition, le nom et le numero d'assurance sociale (ou le numero de compte dans le
cas ou le cedant est une societe) du contribuable dont le compte doit etre credite.
Les sommes impayees, y compris les penalites pour production tardive, sont
assujetties a des interets composes quotidiennement aux taux prescrit.
Somme ci-incluse ______________ $
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[*] Confidential portions omitted and filed separately with the Commission.
(English on reverse) Canada
----------- RENSEIGNEMENTS EXIGES---------------------------------------------------------------------------------------------------
A la page ci-contre, enumerez et decrivez les biens transferes et indiquez leur juste valeur marchande. La description et la juste
valeur marchande de la contrepartie recue doivent figurer en regard du bien transfere. Si les biens transferes sont une
participation dans une societe de personnes, annexez un tableau du calcul du prix de base rajuste. Faute d'espace sur la T2057,
joignez une feuille qui suit la meme presentation. Pour chaque bien amortissable, il faut designer l'ordre de disposition. Il faut
avoir les pieces a l'appui de l'ordre designe, les documents relatifs aux reponses aux questions ci-apres et une breve description
de la methode de calcul de la juste valeur marchande de chaque bien. Il n'est pas necessaire de produire ici ces documents, mais
il faut les conserver pour pouvoir les produire sur demande.
Y a-t-il une entente ecrite concernant le transfert?................................................. [_] Non [X] Oui
L'un des biens est-il vise par une clause de rajustement du prix? (Pour plus de precisions, voir la
version la plus recente du bulletin IT-169.)......................................................... [X] Non [_] Oui
Y a-t-il d'autres personnes que le contribuable qui detiennent des actions d'une categorie du
capital-actions du cessionnaire ou qui exercent sur xx xxxxxx actions une emprise, directement ou
indirectement?....................................................................................... [_] Non [X] Oui
S'il y a roulement entre societe ayant un lien de dependance, les biens du contribuable ont-
ils tous ou presque tous (au moins 90%) ete transferes a la societe?..............................S/O [_] Non [_] Oui
Le contribuable est-il un non-resident du Canada?.................................................... [X] Non [_] Oui
Les biens transferes comprennent-ils des immobilisations?............................................ [_] Non [X] Oui
Dans l'affirmative:
La somme convenue a l'egard d'un des biens transferes repose-t-elle sur une estimation de la juste
valeur marchande au jour de l'evaluation?.........................................................S/O [_] Non [_] Oui
Si oui, existe-t-il un rapport officiel faisant etat de la valeur au jour de l'evaluation?........S/O [_] Non [_] Oui
a Les biens ont-ils ete detenus sans interruption depuis le jour de l'evaluation?.................. [_] Non [_] Oui
b Ont-ils ete acquis apres le jour de l'evaluation dans une operation consideree comme comportant
un lien de dependance?........................................................................... [_] Non [_] Oui
c Depuis le jour de l'evaluation, le contribuable ou une autre personne de qui des actions ont ete
acquises dans une operation comportant un lien de dependance ont-ils recu des dividendes vises
par le paragraphe 83(1) a l'egard des actions transferes? (Dans l'affirmative, preciser les
montants et les dates et annexer un tableau.).................................................... [X] Non [_] Oui
Un choix selon le paragraphe 26(7) des Regles concernant l'application de l'impot sur le revenu
(formulaire T2076) a-t-il ete produit par le contribuable ou en son nom?............................. [X] Non [_] Oui
Si les biens transferes comprennent des actions du capital-actions d'une societe
privee, xxxxxx xxx renseignements suivants:
Capital verse des
Raison sociale de la societe Numero de compte actions transferees
----------------------------------------------------
Anapharm inc. [ * ] $
----------------------------------------- ---------------------------------------------------- ------------------------------
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------------DESCRIPTION DES ACTIONS RECUES------------------------------------------------------------------------------------------
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Nombre d'actions Categorie Valeur de Valeur fiscale du Avec ou sans Rachetable au gre
recues par le cedant rachat par action capital verse droit de vote du detenteur?
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[ * ] [ * ] [ * ] [ * ] [ * ] [_] Oui [_] Non
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[_] Oui [_] Non
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[_] Oui [_] Non
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[_] Oui [_] Non
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[_] Oui [_] Non
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----------REMARQUES-----------------------------------------------------------------------------------------------------------------
. Lorsque le paragraphe 85(1) s'applique a la disposition d'un bien amortissable, un choix en vertu du paragraphe 85(1) ne peut
pas etre fait.
. Les regles concernant les choix vises a l'article 85 sont complexes. Les explications essentielles se trouvent dans la
circulaire d'information 76-19 et des bulletins d'interpretation IT-169, IT-172, IT291 et IT378
. Pour que ce choix soit valide, la formule, y compris le questionnaire, doit etre rempli. Si elle est incomplete, le choix sera
considere comme non valide, et tout choix produit par la suite sera assujetti a une penalite pour production tardive.
. Lorsque la formule T2057 est produite dans les trois ans apres la date d'echeance, le choix est repute avoir ete exerce a
temps si le montant estimatif de la penalite applicable est paye sur production du choix.
. Un choix modifie ou un choix produit plus de trois ans apres la date d'echeance peut, dans certaines circonstances, etre
accepte et repute avoir ete exerce a temps si le montant estimatif de la penalite prevue au paragraphe 85(8) est paye sur
production du choix. En pareil cas, une lettre expliquant pourquoi le choix est modifie ou xxxxxx doit etre soumise a
l'appreciation du Ministre avec la formule.
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[*] Confidential portions omitted and filed separately with the Commission.
RENSEIGNEMENTS SUR LES BIENS ADMISSIBLES DONT IL A ETE DISPOSE ET SUR LA
CONTREPARTIE RECUE
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Jour Mois Annee
----------------------------------------
Remarque: Remplir une nouvelle T2057 lorsque
Date de la vente ou du transfert de [*] [*] [*] la date de la vente ou du transfert
tous les biens inscrits ci-dessous : est differente de celle-ci.
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Biens dont il a ete dispose Somme Declarer Contrepartie recue
-------------------------------- ---------------------------------------------
Limites relatives a la convenue B - A. Autre que des actions Actions
Description somme choisie Si B - A * 0, Juste valeur
--------------------------------- --------------------------------
Juste valeur A B voir note 4. Description Nombre et marchande
marchande categorie
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(Breve description (Voir note 1)
legale)
Immobilisation [*] [*] [*] [*] [*] [*] [*]
a l'exception
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des biens [*]
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amortissables (1)[*]
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Biens (Description et (Voir note 2)
amortissables categorie prescrite)
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Immobilisations (Genre) (Voir note 3)
admissibles
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Inventaire a (Genre) (Cout indique)
l'exception
des biens
immobiliers
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Avoir (Breve description ZERO
miniers legale)
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Valeur des (Description) (Cout indique)
titres de
creance
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Note 1 Prix de base rajuste (assujetti a rajustement selon l'article 53).
Note 2 Le moindre de la fraction non amortie du cout en capital pour tous les biens de la categorie et le cout du bien.
Note 3 Le moindre de 4/3 x par le montant cumulatif des immobilisation admissibles et le cout du bien. Utilisez ((2)) au lieu de
((4/3)) pour les dispositions effectuees pendant les annees d'imposition commencant avant le 1/er/ juillet 1988 dans le cas
d'une societe ou, pour les dispositions effectuees pendant les exercices financiers commencant avant le 1/er/ janvier 1988
dans les autres cas.
Note 4 Declarer ce montant comme un gain en capital ou comme un revenu, selon le cas.
Il y a des explications sur les limites ci-dessus dans le bulletin d'interpretation IT-291.
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CHOIX ET ATTESTATION
----- ----------------------------------------------------------------------------------------------------------
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Par les presentes, le contribuable et la societe font conjointement un choix en vertu du paragraphe 85(1) concernant des biens
indiques, et attestent que les renseignements donnes ici et dans tous les documents annexes sont exacts et complets en autant qu'ils
sachent, sauf erreur.
[*] et Anapharm inc. par : /s/ [*] [*]
----------------------------------------- ------------------------------------------------- --------------------------------
Signature du cedant, d'un dirigeant Signature d'un dirigeant autorise du cessionnaire Date
autorise ou d'une personne autorise*
* Annexez une copie de l'autorisation
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** = More than
[*] Confidential portions omitted and filed separately with the Commission
THIS DOCUMENT IS A COPY OF SCHEDULE 4.46 TRADE ALLOWANCES TO EXHIBIT
10.13 FILED ON APRIL 2, 2002 PURSUANT TO RULE 201 TEMPORARY HARDSHIP
EXEMPTION.
SCHEDULE 4.46
TRADE ALLOWANCES
The procedure for the recognition of [*] is as follows:
- [**]
- [**]
[*] : - [*];
- [*];
- [*];
[**]
[*] Confidential portions omitted and filed separately with the Commission.
Anapharm Inc.
Agreements with clients
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Customer Name Contract Written By Contract Written By Master Agreement copy Volume discount
Anapharm Client attached
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[*] X
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[*] X
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[*] X
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[*] X
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[*] X
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[*] X X
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[*] X
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[*] X
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[*] X
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[*] X
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[*] X X
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[*] X(July 20, 2001 to ___)
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[*]
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[*] X
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[*] X X X
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[*] X
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[*]
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[*] X
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[*] X
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[*] X (May 8, 2001 to )
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[*] X
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[*] X
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[*] X
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[*] X
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[*] X
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[*] Confidential portions omitted and filed separately with the Commission.
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Customer Name Contract Written By Contract Written By Master Agreement copy Volume Discount
Anapharm Client attached
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[*] X X
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[*] X [*]
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[*] X [*]
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[*] X X
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[*] X X
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[*] X X
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[*] X X X
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[*] X X (May 8, 2001 to )
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[*] X
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[*] X
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[*] X
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[*] X
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[*] X
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Refers to IV-7 for template of our contacts
[*] Confidential portions omitted and filed separately with the Commission.
[- some studies already postponed, therefore - making this agreement unlikely to
materialize.]
[*]
Sainte - Xxx February 11, 2002
[*]
Attention: [*]
Gentlemen:
Further to our recent discussions, it is our pleasure to provide you with the
following preferred pricing structure.
Based on the total price of the studies listed below, a [*] credit would be
issued following completion and payment of the final invoice of the last study.
This credit would be applied to invoices for future studies performed at
Anapharm and will be valid for a period of six months following completion of
the last study.
[*] $[*]
$[*]
$[*]
$[*]
Upcoming Studies
[*] $[*]
$[*]
$[*]
$[*]
$[*]
Total price of studies US $[*]
[*]% Credit to be issued on final payment of last study: US $[*]
[*] Confidential portions omitted and filed separately with the Commission.
This credit would be applied in the following manner to the next three studies
to be performed at Anapharm within six months from the date of credit.
[*]
Please note that in order to benefit from this discount, all [*] studies must be
dosed prior to [*]. In addition this agreement excludes the portion of studies
for which invoices are not paid within 30 days of invoice date.
Lastly, this proposal is based on the understanding that [*] do not intend to
apply a [*]% withholding tax for the [*] government. Should this situation
change, and subsequently the withholding tax is retained for any of the studies
listed above, this agreement will become null and void.
Please sign the acceptance below if you find this proposal agreeable.
Following completion of this initial agreement, we will be more than happy to
reassess our proposal based on your prediction of future volume. In the
meantime, we look forward to building a long lasting relationship with [*].
Sincerely,
[*]
Manager, Business Development Anapharm, Inc.
_________________________
Agreed upon by:
For [*] ________________________________
Date: ________________________________
For Anapharm Inc.: ________________________________
Xxxx XxXxx, President & CEO
[*] Confidential portions omitted and filed separately with the Commission.
January 23, 2002
[*]
Dear [*]
As agreed below, you will find Anapharm's new preferred pricing for [*] for [*].
This pricing structure is now in effect and will apply to all quotes effective
January 26, 2002.
[*] $[*]
$[*]
[*] $[*]
$[*]
$[*]
Anapharm Inc. reserves the right to alter the pricing structure, but in the case
of unilateral changes, will provide [*] with at least one month notice of this
change.
Anapharm is pleased to be able to continue our exceptional and long lasting
relationship with [*]. Feel free to call me for any questions or comments you
may have.
Sincerely,
[*]
Manager, Business Development
[*] Confidential portions omitted and filed separately with the Commission.
