CAPREIT Announces December 2025 Distribution and Special Non-Cash Distribution

Core Viewpoint - CAPREIT announced a monthly distribution of $0.12917 per Unit for December 2025, amounting to an annualized distribution of $1.55, payable on January 15, 2026 [1] - A special non-cash distribution of $0.90 per Unit will also be issued on December 31, 2025, to distribute a portion of net capital gains realized during the year [2] Distribution Details - The monthly distribution of $0.12917 per Unit will be payable to Unitholders of record as of December 31, 2025 [1] - The special distribution will be made in the form of Additional Units, calculated based on the dollar amount divided by the closing price of the Units on the Toronto Stock Exchange on the payment date [4] Tax Implications - Taxable Canadian-resident Unitholders must include their share of CAPREIT's income and net taxable capital gain in their income for the tax year ending December 31, 2025 [3] - The special distribution will increase the adjusted cost base of Unitholders' consolidated Units for Canadian federal income tax purposes [5] Company Overview - CAPREIT is Canada's largest publicly traded provider of quality rental housing, owning approximately 45,000 residential apartment suites and townhomes with a total fair value of about $14.5 billion as of September 30, 2025 [7]