Company: CIO
Filing Date: 2025-09-08
Form Type: DEFM14A
Source: 0001193125-25-198418
Chunk: 100

Company: City Office REIT, Inc.
Filing Date: 2025-09-08
Form: DEFM14A
Chunk 100
---
 • |     | mutual funds; |

| • |     | subchapter S corporations; |

| • |     | dealers in securities or currencies; |

| • |     | traders in securities that elect to use                              
 a mark-to-market method of accounting for their securities holdings; |

| • |     | persons whose functional currency is not the U.S. dollar; |

| • |     | persons holding our Common Stock as part of a hedge or conversion transaction or as part of a 
 “straddle” or a constructive sale;                                                            |

| • |     | U.S. expatriates; |

| • |     | persons subject to the alternative minimum tax; |

| • |     | holders that are subject to “applicable financial statement” rules under Section 451(b) of the 
 Code;                                                                                          |

| • |     | holders who acquired our Common Stock as compensation; |

| • |     | holders that are properly classified as a partnership or otherwise as a pass-through entity under the Code; |

| • |     | non-U.S. governments; |

| • |     | qualified foreign pension funds, as defined in Section 897(l) of the Code; |

| • |     | qualified stockholders, as defined in Section 897(k) of the Code; and |

| • |     | “controlled foreign corporations,” “passive foreign investment companies,” or 
 corporations that accumulate earnings to avoid U.S. federal income tax.       |

63

If any entity or arrangement that is treated as a partnership for U.S. federal income tax purposes holds our Common Stock, the tax treatment of its partners or members generally will depend upon the status of the partner or member and the activities of the partnership. If you are a partner of a partnership or a member of a limited liability company or other entity classified as a partnership for U.S. federal income tax purposes and that entity is holding our Common Stock, you should consult your tax advisor. Moreover, each holder should consult its tax advisor regarding the U.S. federal income tax consequences to it of the Merger in light of its own particular situation, as well as any consequences of the Merger to such holder arising under the laws of any other taxing jurisdiction. For purposes of this section, a “U.S. holder” means a beneficial owner of our Common Stock that is, for U.S. federal income tax purposes:

| • |     | an individual who is a citizen or resident of the United States; |

| • |     | a corporation