Company: CIO
Filing Date: 2025-08-22
Form Type: PREM14A
Source: 0001193125-25-186443
Chunk: 100

Company: City Office REIT, Inc.
Filing Date: 2025-08-22
Form: PREM14A
Chunk 100
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ger 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, or other entity treated as a corporation for U.S. federal income tax purposes created or organized 
 in or under the laws of the United States or any state or political subdivision thereof;                          |

| • |     | a trust (1) the administration of which is subject to the primary supervision of a U.S. court and with                                                                                                                                  
 respect to which one or more “United States persons” (as defined under the Code) have the authority to control all substantial decisions or (2) that has a valid election in effect under applicable Treasury Regulations to be treated 
 as a United States person; or                                                                                                                                                                                                           |

| • |     | an estate the income of which is subject to U.S. federal income taxation regardless of its source. |

As used in this section, a “non-U.S. holder”means a beneficial owner of our Common Stock that is not a U.S. holder or an entity treated as a partnership for U.S. federal income tax purposes. This discussion of material U.S. federal income tax consequences is not binding on the IRS. No assurance can be given that the IRS would not assert, or that a court would not sustain, a position contrary to any described herein. THE U.S. FEDERAL INCOME TAX RULES APPLICABLE TO THE MERGER AND DISPOSING OF OUR COMMON STOCK, AND TO REITS GENERALLY ARE HIGHLY TECHNICAL AND COMPLEX. HOLDERS OF OUR COMMON STOCK ARE URGED TO CONSULT THEIR TAX ADVISORS REGARDING THE SPECIFIC TAX CONSEQUENCES TO THEM OF THE MERGER, INCLUDING THE APPLICABILITY AND EFFECT OF U.S. FEDERAL, STATE, LOCAL AND NON-U.S. INCOMEAND OTHER TAX LAWS, AND POTENTIAL CHANGES IN APPLICABLE TAX LAWS, IN LIGHT OF THEIR PARTICULAR CIRCUMSTANCES. Tax Treatment of the Merger The Merger of the Company with and into Merger Sub will be treated for U.S. federal income tax purposes as a taxable sale by the Company of all of its assets to Merger Sub in return for