Company: RPTX
Filing Date: 2025-12-03
Form Type: PREM14A
Source: 0001193125-25-306948
Chunk: 180

Company: Repare Therapeutics Inc.
Filing Date: 2025-12-03
Form: PREM14A
Chunk 180
---
 considerations. Accordingly, Holders should consult their own tax advisors having regard to their own particular circumstances.

113

Holders 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, is, or is deemed to be, resident in Canada (a “ Resident Holder”). Holders should confirm with their own tax advisors whether they are a Resident Holder.

| (i) | Distributions to Resident Holders |

Where a distribution made on the Liquidation, winding-upand dissolution of the Company is effected through a reduction of the capital in respect of the Common Shares of the Company, a Resident Holder will be considered to have received a taxable dividend equal to the amount, if any, by which the amount of the distribution received by the Resident Holder exceeds the amount by which the “paid-upcapital” (as defined in the Tax Act) of the Resident Holder’s Common Shares is reduced by the reduction of capital in respect of the Common Shares. The Company reasonably expects that the paid-upcapital of the Common Shares will be greater than the anticipated aggregate amount of the distributions, with the result that no portion of the distributions expected to be paid to the Resident Holders on the reduction of capital and on the Liquidation, winding-upand dissolution of the Company should be classified as a taxable dividend. Provided that this expectation is correct, no deemed dividend on the Common Shares should arise as a consequence of any distribution. Any deemed dividend on the Common Shares would be taxable to a Resident Holder, as generally described below under the heading “ Holders Resident in Canada — (iv) Taxation of Dividends.” Any portion of a distribution received on a reduction of the paid-upcapital in respect of the Resident Holder’s Common Shares will be deducted from the Resident Holder’s adjusted cost base of its Common Shares. To the extent that the amount received on such reduction of paid-upcapital exceeds the adjusted cost base to the Resident Holder of the Common Shares, the adjusted cost base of the Common Shares to the Resident Holder will be reduced to nil and the excess of such paid-upcapital reduction over the resulting reduction in adjusted cost base will be deemed to be a capital gain of the Resident Holder. The tax consequences to a Resident Holder of any such capital gain are generally as described below under the heading “ Holders Resident in Canada — (iv) Taxation of Capital Gains and Losses.”

| (ii) | Cancellation of the Common Shares |

A Resident Holder will realize a capital loss on the cancellation of