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Form 8806 - Tim Hortons, Inc.

 

Name and address of the reporting corporation:

Tim Hortons, Inc. (a Delaware Corporation)
c/o 874 Sinclair Road
Oakville, Ontario L6K 2Y1 Canada

Date of transaction:

9/28/2009

Description of the transaction                                       

On September 28, 2009, THI Mergeco Inc., a Delaware corporation and a wholly-owned subsidiary of Tim Hortons Inc., a corporation incorporated under the Canada Business Corporation Act (“New THI”), and wholly-owned by Tim Hortons Inc. [EIN:  51-0370507] (“THI USA”), the existing public company incorporated under the laws of the State of Delaware, merged with and into THI USA.  As a result of the merger, the stockholders of THI USA had their existing common stock converted into an equal number of common shares of New THI.  The fair market value of each New THI common share received by stockholders in the transaction is estimated to be USD $ 27.99 (CAD $30.60).  This amount is based on the closing stock of THU USA on the New York and Toronto Stock exchanges respectively, on September 25, 2009, immediately prior to the merger and conversion on September 28, 2009, of common stock owned by stockholders of THI USA into common shares of New THI.

Did the reporting corporation’s shareholders receive any stock or other property in exchange for their stock in  the reporting corporation, for which the reporting corporation has reasonably determined that the shareholders are required to recognize gain (if any).from the exchange of such stock?

Yes

Fair market value of the stock or other property received

27.99 per share

Description of the stock or other property received

Common shares in Tim Hortons Inc. (a Canadian Federal Corporation)