Company: CIO
Filing Date: 2025-08-22
Form Type: PREM14A
Source: 0001193125-25-186443
Chunk: 99

Company: City Office REIT, Inc.
Filing Date: 2025-08-22
Form: PREM14A
Chunk 99
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 tax treatment of special classes of common stockholders, including, for example:

| • |     | insurance companies; |

| • |     | regulated investment companies; |

| • |     | REITs; |

| • |     | tax-exempt entities or persons holding our Common Stock in a tax-deferred or tax advantaged account; |

| • |     | persons acting as nominees or otherwise not as beneficial owners; |

| • |     | 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 Mer