Tax Information

The following table summarizes the tax characteristics of the distributions of Boyd Group Income Fund per trust unit on an annual basis until December 31, 2019. Effective January 1, 2020, distributions are no longer paid by Boyd Group Income Fund; however, dividends are paid by Boyd Group Services Inc. and all such dividends are treated as Eligible Dividends.

Per Share/
Unit
Payer Eligible Dividend Ineligible Dividend Other Taxable Income Return of Capital Total
2020
Amount Boyd Group Services Inc. $0.41400 $0.00000 $0.00000 $0.00000 $0.41400
Percent 100.00% 0.00% 0.00% 0.00% 100%
2019
Amount Boyd Group Income Fund $0.12696 $0.00000 $0.41504 $0.00000 $0.54200
Percent 23.42% 0.00% 76.58% 0.00% 100%
2018
Amount Boyd Group Income Fund $0.11504 $0.00000 $0.41496 $0.00000 $0.53000
Percent 21.71% 0.00% 78.29% 0.00% 100%
2017
Amount Boyd Group Income Fund $0.10309 $0.00000 $0.41491 $0.00000 $0.51800
Percent 19.90% 0.00% 80.10% 0.00% 100%
2016
Amount Boyd Group Income Fund $0.09100 $0.00000 $0.41500 $0.00000 $0.50600
Percent 17.98% 0.00% 82.02% 0.00% 100%
2015
Amount Boyd Group Income Fund $0.07903 $0.00000 $0.41497 $0.00000 $0.49400
Percent 16.00% 0.00% 84.00% 0.00% 100%
2014
Amount Boyd Group Income Fund $0.06391 $0.00000 $0.41809 $0.00000 $0.48200
Percent 13.26% 0.00% 86.74% 0.00% 100%
2013
Amount Boyd Group Income Fund $0.03235 $0.00915 $0.4285 $0.00000 $0.47000
Percent 6.88% 1.95% 91.17% 0.00% 100%
2012
Amount Boyd Group Income Fund $0.03728 $0.00000 $0.41572 $0.00000 $0.45300
Percent 8.23% 0.00% 91.77% 0.00% 100%
2011
Amount Boyd Group Income Fund $0.01040 $0.00000 $0.41460 $0.00000 $0.42500
Percent 2.45% 0.00% 97.55% 0.00% 100%

The following table summarizes the tax characteristics of the dividends on the Class A shares of Boyd Group Holdings Inc per share on an annual basis until December 31, 2019. Subsequent to the conversion to Boyd Group Services Inc., dividends are no longer paid by Boyd Group Holdings Inc.:

Per Share/
Unit
Payer Eligible Dividend Ineligible Dividend Other Taxable Income Return of Capital Total
2019
Amount Boyd Group Holdings Inc. $0.54200 $0.00000 $0.00000 $0.00000 $0.54200
Percent 100.00% 0.00% 0.00% 0.00% 100%
2018
Amount Boyd Group Holdings Inc. $0.53000 $0.00000 $0.00000 $0.00000 $0.53000
Percent 100.00% 0.00% 0.00% 0.00% 100%
2017
Amount Boyd Group Holdings Inc. $0.51800 $0.00000 $0.00000 $0.00000 $0.51800
Percent 100% 0.00% 0.00% 0.00% 100%
2016
Amount Boyd Group Holdings Inc. $0.50600 $0.00000 $0.00000 $0.00000 $0.50600
Percent 100% 0.00% 0.00% 0.00% 100%
2015
Amount Boyd Group Holdings Inc. $0.49400 $0.00000 $0.00000 $0.00000 $0.49400
Percent 100% 0.00% 0.00% 0.00% 100%
2014
Amount Boyd Group Holdings Inc. $0.48200 $0.00000 $0.00000 $0.00000 $0.48200
Percent 100% 0.00% 0.00% 0.00% 100%
2013
Amount Boyd Group Holdings Inc. $0.47000 $0.0000 $0.00000 $0.00000 $0.47000
Percent 100% 0.00% 0.00% 0.00% 100%
2012
Amount Boyd Group Holdings Inc. $0.45300 $0.0000 $0.00000 $0.00000 $0.45300
Percent 100% 0.00% 0.00% 0.00% 100%
2011
Amount Boyd Group Holdings Inc. $0.42500 $0.0000 $0.00000 $0.00000 $0.42500
Percent 100% 0.00% 0.00% 0.00% 100%