Company: RPTX
Filing Date: 2025-12-03
Form Type: PREM14A
Source: 0001193125-25-306948
Chunk: 184

Company: Repare Therapeutics Inc.
Filing Date: 2025-12-03
Form: PREM14A
Chunk 184
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 the Tax Act) of the Non-ResidentHolder at the time of disposition or deemed disposition and the gain is not exempt from Canadian tax pursuant to the terms of an applicable income tax treaty or convention. Generally, a Common Share will not constitute taxable Canadian property of a Non-ResidentHolder at the time of disposition unless, at any time during the 60 month period immediately preceding the disposition or deemed disposition of the Common Share, the Common Share derived more than 50% of its fair market value directly or indirectly from, or from any combination of, real or immovable property situated in Canada, “Canadian resource properties,” “timber resource properties” (each as defined in the Tax Act), or options in respect of, interests in, or for civil law rights in, any such property (whether or not such property exists). Notwithstanding the foregoing, a Common Share may be deemed to be taxable Canadian property in certain other circumstances. Non-ResidentHolders should consult their own tax advisors in this regard. In the event that Common Shares constitute taxable Canadian property to a Non-ResidentHolder and any capital gain realized by the Non-ResidentHolder on the disposition or deemed disposition of the Common Shares (including as a result of having a negative adjusted cost base in the Non-ResidentHolder’s Common Shares) is not exempt from Canadian tax pursuant to the terms of an applicable income tax treaty or convention, then the tax consequences described above under the heading “ Holders Resident in Canada — (iv) Taxation of Capital Gains and Losses” will generally apply. Non-ResidentHolders whose Common Shares may constitute taxable Canadian property should consult their own tax advisors for advice having regard to their particular circumstances. 116

CERTAIN U.S. FEDERAL INCOME TAX CONSIDERATIONS OF THE LIQUIDATION

The following is a summary of certain anticipated U.S. federal income tax considerations generally applicable to U.S.
Holders (as defined below) of Common Shares whose Common Shares are redeemed pursuant to the Liquidation. This summary addresses only holders who hold the Common Shares as “capital assets” (generally, assets held for investment
purposes).

The following summary does not purport to address all U.S. federal income tax consequences that may apply to a U.S. Holder (as
defined below) as a result of the Liquidation, nor does it take into account the specific circumstances of any particular holder, some of which may be subject to special tax rules (including, but not limited