| Taxation Conditions | The Advanced Distribution is estimated to range from 0.692 cents to 0.764 cents per stapled security of Viva Industrial Trust (Stapled Security), comprising a taxable income estimated to range from 0.579 cents to 0.639 cents per Stapled Security and a tax-exempt income estimated to range from 0.113 cents to 0.125 cents per Stapled Security. Please refer to the attachment. |