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  5. ARX: I have held Arx at a cost of about $13 since it was an income trust. [ARC Resources Ltd.]
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Q: I have held Arx at a cost of about $13 since it was an income trust.I plan to take the deal withe Shell.
Am i correct in assuming the only the only immediate gains tax will be on the $8.20 cash per share.
Asked by Terry on April 27, 2026
5i Research Answer:

We have to wait to see the offering circular. Canadian to Canadian takeovers for shares can be tax-free if shareholders elect a tax rollover on the share portion. But the press release indicates Shell PLC is the buyer. But we would expect that it will actually be done through a Canadian subsidiary and possibly see exchangeable shares as a way to get it tax free for Canadians. But we will not know until the circular is out.