Company: RPTX
Filing Date: 2025-12-03
Form Type: PREM14A
Source: 0001193125-25-306948
Chunk: 101

Company: Repare Therapeutics Inc.
Filing Date: 2025-12-03
Form: PREM14A
Chunk 101
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, a “substantive CCPC” (each as defined in the Tax Act) may be liable for an additional tax (refundable in certain circumstances) on its “aggregate investment income,” which is defined in the Tax Act to include amounts in respect of taxable capital gains. Resident Holders to whom these rules may apply should consult their own tax advisors. A capital gain realized by a Resident Holder who is an individual or trust (other than certain trusts) may result in such Resident Holder being liable for alternative minimum tax under the Tax Act. Eligibility for Investment The CVRs will not be qualified for investments under the Tax Act for a trust governed by a registered retirement savings plan, a registered retirement income fund, a deferred profit sharing plan, a registered disability savings plan, a registered education savings plan, a tax-freesavings account, or a first home savings account. Such trust holding the CVRs or, in certain cases, the annuitant, holder or subscriber thereof may be subject to penalty taxes as a result of the trust holding the CVRs. Other negative tax consequences may also result. Resident Holders are urged to consult their own tax advisors for advice as to any actions to be taken to avoid such adverse tax consequences. Holders Not Resident in Canada This portion of the summary is generally applicable to a Holder who, at all relevant times, for purposes of the Tax Act, has not been and is not, and is not deemed to be, resident in Canada and does not use or hold and is not deemed to use or hold the Common Shares or CVRs in a business carried on in Canada (a “ Non-ResidentHolder”). This portion of the summary is not applicable to Non-ResidentHolders that are: (i) insurers carrying on an insurance business in Canada and elsewhere; or (ii) “authorized foreign banks” (as defined in the Tax Act). Such Non-ResidentHolders should consult their own tax advisors.

| (i) | Receipt of the Distribution |

The consequences to Non-ResidentHolders of the receipt of the Distribution under the Tax Act will be as described above under the heading “ Holders Resident in Canada — (i) Receipt of the Distribution.” The tax consequences to a Non-ResidentHolder of any capital gains realized on Common Shares in connection with the 59

receipt of the Distribution are generally as described below under the heading “ Holders Not Resident in Canada — (ii) Disposition of Common Shares and Subsequent Dispositions of CVRs.”

| (ii