Dividend Information

Accumulated Dividend To Date:   $0.04

Dividend Tax Information

This summary is of a general nature only and is not intended to be nor should it be construed to be legal or tax advice to any particular shareholder. Shareholders are encouraged to consult their own tax advisors regarding the tax consequences and reporting obligations to them of receiving cash dividends.

Canadian Resident Individual Shareholders

Unless otherwise indicated, dividends paid by Gear Energy will be designated as “eligible dividends” for Canadian income tax purposes. An eligible dividend paid to a Canadian resident is entitled to the enhanced dividend credit.