Paragraphs 4.2(3)(a) and 5.3(3)(a) of the Instrument require in the information circulars for a business combination and a related party transaction, respectively, the disclosure required by Form 62-104F2 to the extent applicable and with necessary modifications. In our view, Form 62-104F2 disclosure would generally include disclosure for the following items, with necessary modifications, in the context of those transactions:
1. Item 4 – Consideration
2. Item 9 – Purpose of the bid
3. Item 10 – Trading in securities to be acquired
4. Item 11 – Ownership of securities of issuer
5. Item 12 – Commitments to acquire securities of issuer
6. Item 13 – Acceptance of issuer bid
7. Item 14 – Benefits from the bid
8. Item 15 – Material changes in the affairs of issuer
9. Item 16 – Other benefits
10. Item 17 – Arrangements between issuer and security holders
11. Item 18 – Previous purchases and sales
12. Item 19 – Financial statements
13. Item 20 – Valuation
14. Item 21 – Securities of issuer to be exchanged for others
15. Item 22 – Approval of issuer bid circular
16. Item 23 – Previous distribution
17. Item 24 – Dividend policy
18. Item 25 – Tax consequences
19. Item 26 – Expenses of bid
20. Item 29 – Other material information
21. Item 30 – Solicitations