Company: RPTX
Filing Date: 2025-12-03
Form Type: PREM14A
Source: 0001193125-25-306948
Chunk: 183

Company: Repare Therapeutics Inc.
Filing Date: 2025-12-03
Form: PREM14A
Chunk 183
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 Tax Act, has not been and is not, and is not deemed to be, resident in Canada and does not use or hold and is not deemed to use or hold the Common Shares in a business carried on in Canada (a “ Non-ResidentHolder”). This portion of the summary is not applicable to Non-ResidentHolders that are: (i) insurers carrying on an 115

insurance business in Canada and elsewhere; or (ii) “authorized foreign banks” (as defined in the Tax Act). Such Non-ResidentHolders should consult their own tax advisors.

| (i) | Distributions to Non-Resident Holders |

The consequences to Non-ResidentHolders of any distribution under the Tax Act will be as described above under the heading “ Holders Resident in Canada — (i) Distributions to Resident Holders.” Any deemed dividend on the Common Shares would be taxable to a Non-ResidentHolder, as generally described below under the heading “ Holders Not Resident in Canada — (ii) Taxation of Dividends.” The tax consequences to a Non-ResidentHolder of any capital gains are generally as described below under the heading “ Holders Not Resident in Canada — (iii) Taxation of Capital Gains.”

| (ii) | Taxation of Dividends |

Any dividend that is, or is deemed to be, paid or credited by the Company to a Non-ResidentHolder will be subject to Canadian withholding tax at a rate of 25% or such lower rate as may be provided under the terms of an applicable income tax treaty or convention. Under the Canada-United States Income Tax Convention the rate of withholding tax on dividends paid or credited to a Non-ResidentHolder that is fully entitled to the benefits of such treaty is generally reduced to 15% of the gross amount of the dividends (or 5% in the case of a Non-ResidentHolder that is a corporation entitled to full benefits under the Canada-United States Income Tax Convention beneficially owning at least 10% of the Company’s voting shares).

| (iii) | Taxation of Capital Gains |

A Non-ResidentHolder will not be subject to tax under the Tax Act on any capital gain realized on any disposition or deemed disposition of Common Shares (including as a result of having a negative adjusted cost base in the Non-ResidentHolder’s Common Shares), unless the Common Shares are, or are deemed to be, “taxable Canadian property” (as defined in