Company: CIO
Filing Date: 2025-07-24
Form Type: DEFA14A
Source: 0001193125-25-163769
Chunk: 124

Company: City Office REIT, Inc.
Filing Date: 2025-07-24
Form: DEFA14A
Chunk 124
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 that qualifies as a “qualified REIT subsidiary” within the
meaning of Section 856(i)(2) of the Code.

(gg) “” means an entity that has elected and has been subject to U.S.
federal taxation as a “real estate investment trust” within the meaning of Section 856 of the Code.

(hh) “” means any director, officer, employee (whether seasonal, temporary, part-time or full-time) or individual independent contractor of the Company or any of its Subsidiaries, whether or not actively providing services or on a leave.

(ii) “” means, with respect to any Person, any other Person of which stock or other equity interests having
ordinary voting power to elect more than 50% of the board of directors or other governing body are owned, directly or indirectly, by such first Person.

(jj) “” means any agreement pursuant to which a Person has agreed to (i) maintain a minimum
level of debt, continue a particular debt or allocate a certain amount of debt to a particular Person, (ii) retain or not dispose of assets for a period of time that has not since expired, (iii) make or refrain from making Tax elections,
(iv) use or refrain from using a particular method of taking into account book-tax disparities under Section 704(c) of the Code with respect to one or more assets of such Person or any of its
subsidiaries, (v) use or refrain from using a particular method for allocating one or more liabilities of such Person or any of its subsidiaries under Section 752 of the Code, and/or (vi) only dispose of assets in a particular manner,
in each case for Tax reasons.

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(kk) “” means a corporation that qualifies as a
“taxable REIT subsidiary” within the meaning of Section 856(l) of the Code in respect of the Company.

(ll) “” means any return, declaration, report, certificate, bill, election, claim for refund, information return, statement or other written information and any other document filed or supplied or required to be filed or supplied to any
Governmental Entity with respect to Taxes, including any schedule, attachment or supplement thereto, and including any amendment thereof.

(mm) “” means all federal, state, local, foreign and other net income, gross income, gross receipts, sales, use, stock,
ad valorem, transfer, transaction, franchise, profits, gains, registration, license, wages, lease, service, service use