Unitholder Notice
All terms are as defined in the information circular dated November 26, 2025 "Circular"
Holders of the limited partnership units (other than the general partner units) in the capital of Brookfield Business Partners L.P. who are Eligible Canadian Holders may, at their option, submit a Unitholder Notice to indicate their intention to exchange their BBU Units on a full or partial rollover by filing a joint tax election following the completion of the Arrangement.
The Unitholder Notice is available for download here: Notice
The Unitholder Notice may be submitted by mail, personal delivery or email by following the procedures set out in the Unitholder Notice.
Tax Information
Tax Election
All terms are as defined in the information circular dated November 26, 2025 "Circular"
To make a Tax Election, an Eligible Canadian Holder must provide the relevant information to the Corporation. Refer back to this website on or after the date that is 90 days after the Effective Date for further information on how to make the tax election.
Tax Elections will be facilitated on or after the date that is 90 days after the Effective Date but in any event the required information must be submitted no later than April 20, 2027 to the Corporation through the website or as otherwise directed.
After receipt of all of the relevant information through the website or as otherwise directed, and provided that the information provided complies with the rules under the Tax Act regarding the Tax Election, the Corporation shall deliver a copy of the Tax Election as executed by the Corporation to the Eligible Canadian Holder. The Eligible Canadian Holder shall be solely responsible for executing its portion of the Tax Election and submitting it to the applicable Tax Authority within the required time.
Any Tax Election Holder who does not ensure that information necessary to make a Tax Election has been received by the Corporation in accordance with the procedures set out within the time period noted above may not be able to benefit from the tax deferral provisions in subsections 85 ( 1 ) and 85 ( 2 ) of the Tax Act (or the corresponding provisions of any applicable provincial income tax law). Tax Election Holders wishing to make the Tax Election are urged to consult their own tax advisors without delay.