Cervus

Cervus Equipment Corporation
Dividend Information

Cervus’ Canadian shareholders may participate in the Dividend Reinvestment Plan (DRIP), which entitles qualified Cervus shareholders to reinvest cash dividends in additional Cervus shares at 95% of the average Cervus share price for the previous 10 trading days prior to the dividend. Cervus expects that the Corporation will make quarterly dividend payments to shareholders of $0.18 per share ($0.72 per share on annualized basis).

Eligible Dividend Designation:

For purposes of the enhanced dividend tax credit rules contained in the Income Tax Act (Canada) (the "ITA") and any corresponding provincial and territorial tax legislation, all dividends paid by Cervus Equipment Corporation or any of its subsidiaries in 2010 and thereafter are designated as "eligible dividends" (as defined in 89(1) of the ITA), unless otherwise indicated.

Please consult with your own tax advisor for advice with respect to the income tax consequences to you of Finning International Inc. designating dividends as "eligible dividends".

Cervus LP Distribution Information

Distribution policy

Cervus, in accordance with its Limited Partnership Agreement, is entitled, at the discretion of the Board of Directors, to make cash distributions to its Limited Partnership Unit Holders. The following table summarizes our distributions ($ thousands, except per unit amounts):

2009

2008

2007

2006

Distribution reinvestment plan

The DRIP was implemented in 2004 and allows Unitholders to reinvest monthly distributions into additional Cervus units. Unitholders who elect to participate will see their periodic cash distributions automatically reinvested in Cervus units at a price equal to 95% of the volume-weighted average price of all units traded on the TSX Venture Exchange for the ten trading days preceding the applicable record date. Eligible Unitholders may participate in the DRIP by directing their broker, dealer, or investment advisor holding their Fund units to notify the plan administrator, Computershare Trust Company of Canada Ltd., through CDS Clearing and Depository Services Inc. ("CDS"), or directly where they hold the certificates personally.

Income Taxes

Cervus is a Limited Partnership. As such, the LP calculates taxable income at December 31 of each calendar year and flows through the taxable income to each of the limited partners based on their proportionate share of the units outstanding at December 31st. Consequently, the income taxes on earnings of the Limited Partnership are the responsibility of the individual limited partners. A T5013 Information Return of Partnership Income is filed around the end of February of each year and T5013 Statement of Partnership Income is distributed to each of the limited partners by their Broker or Computershare. Distributions paid during the year are considered to be on account of capital and therefore reduce the cost basis of the Units owned by the limited partner. Taxable income allocated to the limited partner at the end of the calendar year is then considered additions to the cost basis of the Units owned.

Enrollment

Download the Reinvestment Enrollment - Participant Declaration Form.