Company: CIO
Filing Date: 2025-08-22
Form Type: PREM14A
Source: 0001193125-25-186443
Chunk: 106

Company: City Office REIT, Inc.
Filing Date: 2025-08-22
Form: PREM14A
Chunk 106
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 24%, and information reporting may apply to the cash received pursuant to the exchange of our Common Stock in the Merger. Backup withholding will not apply, however, to a holder who:

| • |     | in the case of a U.S. holder, furnishes a correct taxpayer identification number and certifies that it is not 
 subject to backup withholding on an IRS Form W-9 or successor form;                                           |

| • |     | in the case of a non-U.S. holder, furnishes an applicable IRS Form W-8 or successor form; or |

| • |     | is otherwise exempt from backup withholding and complies with other applicable rules and certification 
 requirements.                                                                                          |

Backup withholding is not an additional tax, and any amount withheld under these rules may be credited against the holder’s U.S. federal income tax liability and may entitle the holder to a refund if required information is timely furnished to the IRS. Possible Legislative Changes—Possible Change in Tax Rates This discussion is based upon the provisions of the Code, the Treasury Regulations and administrative and judicial interpretations thereof, all as of the date hereof. Those authorities may be changed, perhaps retroactively, so as to result in U.S. federal income tax consequences (including applicable tax rates) different from those summarized above. We cannot assure you that a change in law, including the possibility of major tax legislation, possibly with retroactive application, will not significantly alter the tax consequences (including applicable tax rates) that we describe herein. We have not sought and do not plan to seek any ruling from the IRS with respect to statements made and the conclusions reached in the above discussion, and there can be no assurance that the IRS or a court will agree with our statements and conclusions. 67

THE FOREGOING DOES NOT PURPORT TO BE A COMPLETE ANALYSIS OF THE POTENTIAL TAX CONSEQUENCES RELATING TO THE MERGER AND IS NOT TAX ADVICE. THEREFORE, COMMON STOCKHOLDERS ARE STRONGLY URGED TO CONSULT THEIR TAX ADVISORS AS TO THE SPECIFIC TAX CONSEQUENCES TO THEM OF THE MERGER, INCLUDING THE APPLICABILITY AND EFFECT OF U.S. FEDERAL, STATE, LOCAL, NON-U.S. INCOMEAND OTHER TAX LAWS IN THEIR PARTICULAR CIRCUMSTANCES.

Delisting and Deregistration of Our Common Stock and Preferred Stock

If the Merger is completed, our Common Stock and Preferred Stock will no longer be traded on the NYSE and our Common Stock and Preferred Stock