Company: RPTX
Filing Date: 2025-12-03
Form Type: PREM14A
Source: 0001193125-25-306948
Chunk: 187

Company: Repare Therapeutics Inc.
Filing Date: 2025-12-03
Form: PREM14A
Chunk 187
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) and (2) the U.S. Holder’s
adjusted tax basis (expressed in U.S. dollars) in such Common Shares.

If a U.S. Holder is required to satisfy any liability of ours not
fully covered by our reserves, payments by U.S. Holders in satisfaction of such liabilities would generally produce a capital loss in the year paid, which, in the hands of individual U.S. Holders, could not be carried back to prior years to
offset capital gains realized from Liquidation distributions in those years.

If a U.S. Holder’s holding period in the Common
Shares with respect to which it receives any distributions received pursuant to the Liquidation is greater than one (1) year as of the date of such distribution, any gain or loss generally will be long-term capital gain or loss. Subject to the
discussion below under “— Passive Foreign Investment Company Considerations,” long-term capital gains of certain non-corporate holders, including individuals, are generally subject to
U.S. federal income tax at preferential rates. The deductibility of capital losses is subject to limitations. If a U.S. Holder acquired different blocks of Common Shares at different times or different prices, such U.S. Holder must determine its
adjusted tax basis and holding period separately with respect to each block of Common Shares. In general, each U.S. Holder must allocate liquidating distributions proportionally to each block of Common Shares and compare the allocated portion of
each liquidating distribution with the U.S. Holder’s adjusted tax basis in each block of Common Shares at the time of such distribution. Any capital gain or loss will generally be treated as U.S.-source gain or loss for U.S. foreign tax credit
purposes, which will generally limit the availability of foreign tax credits.

Passive Foreign Investment Company Considerations

If the Company was classified as a PFIC in any taxable year in which a U.S. Holder held Common Shares of the Company, such U.S.
Holder will be subject to special rules with respect to any gain recognized under the Liquidation.

A foreign corporation will be
considered a PFIC for any taxable year in which (1) 75% or more of its gross income is “passive income” under the PFIC rules or (2) 50% or more of the average quarterly value of its assets produce (or are held for the
production of) “passive income.” For this purpose, “passive income” generally includes interest, dividends, certain rents and royalties