Facebook 2014 Annual Report Download - page 104

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Canada Employee Tax Treatment
For Canadian federal income tax purposes, the RSU is intended to be treated as an agreement by the Company to
sell or issue shares to the Employee and, as such, is intended to be subject to the rules in section 7 of the Income
Tax Act
(Canada). Under those rules, the Employee will be considered to have received an employment benefit at
the time of settlement of the vested RSUs equal to the full value of the Shares received, which amount will be
taxed as employment income and will be subject to withholding at source.
Settlement
Notwithstanding any discretion in the Plan, the Notice or the Agreement to the contrary, settlement of the RSUs
shall only be made in Shares issued by the Company from treasury and not, in whole or in part, in the form of
cash or other consideration.
Foreign Share Ownership Reporting
If you are a Canadian resident, your ownership of certain foreign property (including shares of foreign
corporations) in excess of $100,000 may be subject to ongoing annual reporting obligations. Please refer to
CRA Form T1135 (Foreign Income Verification Statement) and consult your tax advisor for further details. It is
your responsibility to comply with all applicable tax reporting requirements.
Securities Law Notice
The security represented by the Notice and the Agreement was issued pursuant to an exemption from the
prospectus requirements of applicable securities legislation in Canada. Participant acknowledges that as long as
the Company is not a reporting issuer in any jurisdiction in Canada, the RSUs and the underlying Shares will be
subject to an indefinite hold period and that the RSUs and the underlying Shares are subject to restrictions on their
transfer pursuant to such applicable securities legislation. Participant further acknowledges that (i), unless
permitted under applicable securities legislation, the Participant is not permitted to transfer the RSUs or the
underlying Shares before the date that is 4 months and a day after the later of (a) the date of this Agreement and
(b) the date the Company became a reporting issuer (as such term is defined under applicable securities
legislation) in any province of territory in Canada; (ii) the certificates representing the RSUs and the underlying
Shares will bear the legend required by applicable securities legislation indicating that the resale of such securities
is restricted; and (iii) the Participant has been advised to consult the Participant's own legal counsel for full
particulars of the resale restrictions applicable to the Participant.
Quebec: Consent to Receive Information in English
The following applies if you are a resident of Quebec: The parties acknowledge that it is their express wish that
this Agreement, as well as all documents, notices and legal proceedings entered into, given or instituted pursuant
hereto or relating directly or indirectly hereto, be drawn up in English. Les parties reconnaissent avoir exigé la
redaction en anglais de cette convention , ainsi que de tous documents exécutés, avis donnés et procedures
judiciaries intentées, directement ou indirectement, relativement à la présente convention.
Colombia Foreign Ownership Reporting
Prior approval from a government authority is not required to purchase and hold foreign securities or to receive an
equity award. However, if the value of foreign investments, including the value of any equity awards, equals or
exceeds US $500,000, such investments must be registered with the Colombian Central Bank by June 30
th
of
each year.
France Foreign Ownership Reporting
Residents of France with foreign account balances in excess of EUR 1 million or its equivalent must report
monthly to the Bank of France.
Consent to Receive Information in English
By accepting the Restricted Stock Units, you confirm having read and understood the Plan and the Agreement,
which were provided in the English language. You accept the terms of those documents accordingly. En
acceptant cette attribution gratuite d’actions, vous confirmez avoir lu et comprenez le Plan et ce Contrat,
incluant tous leurs termes et conditions, qui ont été transmis en langue anglaise. Vous acceptez les dispositions de
ces documents en connaissance de cause.