Canadian Mergers & Acquisitions 2026 (11th Ed)

CHAPTER 03 Pre-bid Considerations

Selecting Transaction Structure: Plan of Arrangement vs. Takeover Bid vs. Amalgamation

Plan of Arrangement

Takeover Bid

Amalgamation

– Merger effected by securityholder vote and court approval – Acquirer and target enter into arrangement agreement – Acquirer may enter into voting support agreements with significant securityholders – Target mails proxy circular to securityholders (no regulatory review) – Securityholders approve at meeting (locked-up shares can be voted) – Obtain court approval as to “fairness” – Cash and/or securities – Discrimination among securityholders permitted, subject to “fairness” and majority-of-the-minority approval

– Purchase of shares effected by offer directly to securityholders – Acquirer and target enter into support agreement (if friendly) – Acquirer may enter into lock-up agreements with significant securityholders – Acquirer mails takeover bid circular to securityholders of target (no regulatory review) – Target mails directors’ circular to securityholders of target (no regulatory review) – Securityholders tender to offer – Cash and/or securities – Discrimination among securityholders prohibited, except for certain employment arrangements or with securities commission approval (time requirement: approximately four weeks) – Approximately 60 days from announcement of transaction to consummation of transaction, assuming target board waives minimum bid period of 105 days down to 35 days

– Merger effected by securityholder vote

What is it?

– Acquirer and target enter into merger agreement – Acquirer may enter into voting support agreements with significant securityholders – Target mails proxy materials to securityholders (no regulatory review) – Securityholders approve

How is it accomplished?

at meeting (locked-up shares can be voted)

– Cash and/or securities – Discrimination among

securityholders permitted, subject to majority-of-the- minority approval

Consideration

– Approximately 68 days from announcement

– Approximately 55 days from announcement

of transaction to consummation of

of transaction to consummation of transaction

Timing (See Appendix)

transaction (but faster than takeover bid if bid requires second-step transaction)

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