Tax Election


Exchange of CanniMed Shares for Aurora Shares Only or a Combination of Aurora Shares and Cash - Tax Election

Procedures for Making the Joint Tax Election

Pursuant to the terms of the Aurora Notice of Variation dated February 5, 2018, Eligible Holders who chose to receive Aurora Shares only, or a combination of cash and Aurora Shares, may be able to obtain a full or partial tax deferral in respect of the disposition of CanniMed Shares as a consequence of filing with the Canada Revenue Agency ("CRA") and/or applicable provincial tax authority, a joint tax election. 

An Eligible Holder who desires to realize a portion only of the gain or loss is urged to consult their own tax advisors in this regard, including with respect to the possibility of making this joint tax election. 

A Tax Instruction Letter providing certain information and instruction on how to complete the Tax Election forms can be found on