DOCUMENTS

PFIC ANNUAL INFORMATION STATEMENTS FOR THE 2023 TAX YEAR

PFIC

PFIC Annual Information Statements for the 2023 tax year

To support U.S. persons investing in our Funds, Picton Mahoney Asset Management provides tax information in the form of PFIC Annual Information Statements for selected funds.

Generally, U.S. investors are required to file Form 8621 to report their investment in a PFIC. The PFIC Annual Information Statement enables U.S. investors to make the Qualified Electing Fund (QEF) election when they file Form 8621.

A Passive Foreign Investment Company (PFIC) is defined as a non-U.S. corporation (or a non-U.S. entity treated under U.S. tax principles as a corporation) where 75% or more of its gross income is passive income, or at least 50% of the corporation’s assets produce or are held to produce passive income. Canadian mutual funds are generally viewed as PFIC for U.S. tax purposes and are subject to U.S. PFIC rules. “U.S. persons” holding non-registered Canadian mutual funds are likely subject to the Passive Foreign Investment Company (PFIC) rules and are required to report income from each PFIC when U.S. income tax returns are filed. A “U.S. person” is defined as a U.S. citizen, U.S. resident, green card holder, or an individual who meets the Substantial Presence test under the Internal Revenue Code (and does not qualify for the Closer-Connection Exception). U.S. resident corporations, partnerships, estates and trusts may also be defined as “U.S. persons.” The PFIC rules are very complex, and we suggest you seek advice from a U.S. tax advisor on how these rules may apply to your situation.

You can make Qualified Electing Fund (QEF) elections on your 2023 U.S. income tax returns. The PFIC Annual Information Statement contains the information investors need for PFIC reporting for purposes of the QEF election. Please consult with your tax advisor to discuss any PFIC-related tax implications The Picton Mahoney Funds we are providing 2023 PFIC Annual Information Statements for can be found below. The statements are now available and can be printed by clicking on each fund name and by downloading the PDF. For certain funds, we are also providing IRS Form 8937, which contains certain information that may be required when filing U.S. tax returns. Please note that any U.S. federal tax information contained herein is not intended or written to be used and cannot be used for the purpose of (i) avoiding penalties that may be imposed under the U.S. Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

For the 2023 tax year, Picton Mahoney Asset Management is providing PFIC Annual Information Statements for the funds below.

If you have any questions regarding PFIC Annual Information Statements, please contact our client services team at 416-955-4108 or email us at service@pictonmahoney.com.

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GLOBAL MARKET NEUTRAL EQUITY FUND

Global Market Neutral Equity Fund 8937 Form – 2018

GLOBAL MARKET NEUTRAL EQUITY FUND

Global Market Neutral Equity Fund Investor Statement – 2018

Picton Mahoney Absolute Alpha Fund

Absolute Alpha Fund Investor Statement – 2023

Picton Mahoney Absolute Alpha Fund

Absolute Alpha Fund Investor Statement – 2023

Picton Mahoney Arbitrage Plus Fund

Arbitrage Plus Fund Investor Statement – 2023

Picton Mahoney Arbitrage Plus Fund

Arbitrage Plus Fund Investor Statement – 2020

Picton Mahoney Arbitrage Plus Fund

Arbitrage Plus Fund Investor Statement – 2021

Picton Mahoney Arbitrage Plus Fund

Arbitrage Plus Fund Investor Statement – 2022

Picton Mahoney Fortified Active Extension Alternative Fund

Fortified Active Extension Alternative Fund Investor Statement – 2023

Picton Mahoney Fortified Active Extension Alternative Fund

Fortified Active Extension Alternative Fund 8937 Form – 2018

Picton Mahoney Fortified Active Extension Alternative Fund

Fortified Active Extension Alternative Fund Investor Statement – 2018

Picton Mahoney Fortified Active Extension Alternative Fund

Fortified Active Extension Alternative Fund Investor Statement – 2019

Picton Mahoney Fortified Active Extension Alternative Fund

Fortified Active Extension Alternative Fund 8937 Form – 2019

Picton Mahoney Fortified Active Extension Alternative Fund

Fortified Active Extension Alternative Fund Investor Statement – 2020

Picton Mahoney Fortified Active Extension Alternative Fund

Fortified Active Extension Alternative Fund Investor Statement – 2021

Picton Mahoney Fortified Active Extension Alternative Fund

Fortified Active Extension Alternative Fund Investor Statement – 2022

Picton Mahoney Fortified Arbitrage Alternative Fund

Fortified Arbitrage Alternative Fund Investor Statement – 2023

Picton Mahoney Fortified Arbitrage Alternative Fund

Fortified Arbitrage Alternative Fund Investor Statement – 2020

Picton Mahoney Fortified Arbitrage Alternative Fund

Fortified Arbitrage Alternative Fund Investor Statement – 2021

Picton Mahoney Fortified Arbitrage Alternative Fund

Fortified Arbitrage Alternative Fund Investor Statement – 2022

Picton Mahoney Fortified Arbitrage Plus Alternative Fund

Fortified Arbitrage Plus Alternative Fund Investor Statement – 2023

Picton Mahoney Fortified Arbitrage Plus Alternative Fund

Fortified Arbitrage Plus Alternative Fund Investor Statement – 2020

Picton Mahoney Fortified Arbitrage Plus Alternative Fund

Fortified Arbitrage Plus Alternative Fund Investor Statement – 2021

Picton Mahoney Fortified Arbitrage Plus Alternative Fund

Fortified Arbitrage Plus Alternative Fund 8937 Form – 2021

Picton Mahoney Fortified Arbitrage Plus Alternative Fund

Fortified Arbitrage Plus Alternative Fund Investor Statement – 2022

Picton Mahoney Fortified Equity Fund

Fortified Equity Fund Investor Statement – 2023

Picton Mahoney Fortified Equity Fund

Fortified Equity Fund 8937 Form – 2020

Picton Mahoney Fortified Equity Fund

Fortified Equity Fund Investor Statement – 2021

Picton Mahoney Fortified Equity Fund

Fortified Equity Fund 8937 Form – 2021

Picton Mahoney Fortified Equity Fund

Fortified Equity Fund Investor Statement – 2022

Picton Mahoney Fortified Equity Fund

Fortified Equity Fund 8937 Form – 2022

Picton Mahoney Fortified Income Alternative Fund

Fortified Income Alternative Fund 8937 Form – 2023

Picton Mahoney Fortified Income Alternative Fund

Fortified Income Alternative Fund Investor Statement – 2019

Picton Mahoney Fortified Income Alternative Fund

Fortified Income Alternative Fund Investor Statement – 2020

Picton Mahoney Fortified Income Alternative Fund

Fortified Income Alternative Fund Investor Statement – 2021

Picton Mahoney Fortified Income Alternative Fund

Fortified Income Alternative Fund 8937 Form – 2021

Picton Mahoney Fortified Income Alternative Fund

Fortified Income Alternative Fund Investor Statement – 2022

Picton Mahoney Fortified Income Alternative Fund

Fortified Income Alternative Fund 8937 Form – 2022

Picton Mahoney Fortified Income Fund

Fortified Income Fund 8937 Form – 2023

Picton Mahoney Fortified Income Fund

Fortified Income Fund Investor Statement – 2023

Picton Mahoney Fortified Income Fund

Fortified Income Alternative Fund 8937 Form – 2022

Picton Mahoney Fortified Income Fund

Fortified Income Fund Investor Statement – 2022

Picton Mahoney Fortified Income Fund

Fortified Income Fund 8937 Form – 2021

Picton Mahoney Fortified Long Short Alternative Fund

Fortified Long Short Alternative Fund 8937 Form – 2023

Picton Mahoney Fortified Long Short Alternative Fund

Fortified Long Short Alternative Fund Investor Statement – 2023

Picton Mahoney Fortified Long Short Alternative Fund

Fortified Long Short Alternative Fund Investor Statement – 2020

Picton Mahoney Fortified Long Short Alternative Fund

Fortified Long Short Alternative Fund Investor Statement – 2021

Picton Mahoney Fortified Long Short Alternative Fund

Fortified Long Short Alternative Fund Investor Statement – 2022

Picton Mahoney Fortified Market Neutral Alternative Fund

Fortified Market Neutral Alternative Fund 8937 Form – 2023

Picton Mahoney Fortified Market Neutral Alternative Fund

Fortified Market Neutral Alternative Fund Investor Statement – 2023

Picton Mahoney Fortified Market Neutral Alternative Fund

Fortified Market Neutral Alternative Fund Investor Statement – 2018

Picton Mahoney Fortified Market Neutral Alternative Fund

Fortified Market Neutral Alternative Fund Investor Statement – 2019

Picton Mahoney Fortified Market Neutral Alternative Fund

Fortified Market Neutral Alternative Fund 8937 Form – 2019

Picton Mahoney Fortified Market Neutral Alternative Fund

Fortified Market Neutral Alternative Fund Investor Statement – 2020

Picton Mahoney Fortified Market Neutral Alternative Fund

Fortified Market Neutral Alternative Fund Investor Statement – 2021

Picton Mahoney Fortified Market Neutral Alternative Fund

Fortified Market Neutral Alternative Fund Investor Statement – 2022

Picton Mahoney Fortified Market Neutral Alternative Fund

Fortified Market Neutral Alternative Fund 8937 Form – 2022

Picton Mahoney Fortified Multi-Asset Fund

Fortified Multi-Asset Fund 8937 Form – 2023

Picton Mahoney Fortified Multi-Asset Fund

Fortified Multi-Asset Fund Investor Statement – 2023

Picton Mahoney Fortified Multi-Asset Fund

Fortified Multi-Asset Fund Investor Statement – 2020

Picton Mahoney Fortified Multi-Asset Fund

Fortified Multi-Asset Fund 8937 Form – 2020

Picton Mahoney Fortified Multi-Asset Fund

Fortified Multi-Asset Fund Investor Statement – 2021

Picton Mahoney Fortified Multi-Asset Fund

Fortified Multi-Asset Fund 8937 Form – 2021

Picton Mahoney Fortified Multi-Asset Fund

Fortified Multi-Asset Fund Investor Statement – 2022

Picton Mahoney Fortified Multi-Asset Fund

Fortified Multi-Asset Fund 8937 Form – 2022

Picton Mahoney Fortified Multi-Strategy Fund

Fortified Multi-Strategy Fund 8937 Form – 2023

Picton Mahoney Fortified Multi-Strategy Fund

Fortified Multi-Strategy Alternative Fund Investor Statement – 2023

Picton Mahoney Fortified Multi-Strategy Fund

Fortified Multi-Strategy Alternative Fund 8937 Form – 2018

Picton Mahoney Fortified Multi-Strategy Fund

Fortified Multi-Strategy Alternative Fund Investor Statement – 2018

Picton Mahoney Fortified Multi-Strategy Fund

Fortified Multi-Strategy Alternative Fund Investor Statement – 2019

Fortified Multi-Strategy Alternative Fund Investor Statement – 2020

Income Opportunities Fund 8937 Form – 2023

Picton Mahoney Fortified Multi-Strategy Fund

Fortified Multi-Strategy Alternative Fund Investor Statement – 2021

Picton Mahoney Fortified Multi-Strategy Fund

Fortified Multi-Strategy Alternative Fund Investor Statement – 2022

Picton Mahoney Fortified Multi-Strategy Fund

Fortified Multi-Strategy Alternative Fund 8937 Form – 2022

Picton Mahoney Income Opportunities Fund

Income Opportunities Fund 8937 Form – 2023

Picton Mahoney Income Opportunities Fund

Income Opportunities Fund Investor Statement – 2023

Picton Mahoney Income Opportunities Fund

Income Opportunities Fund Investor Statement – 2020

Picton Mahoney Income Opportunities Fund

Income Opportunities Fund 8937 Form – 2020

Picton Mahoney Income Opportunities Fund

Income Opportunities Fund Investor Statement – 2021

Picton Mahoney Income Opportunities Fund

Income Opportunities Fund 8937 Form – 2021

Picton Mahoney Income Opportunities Fund

Income Opportunities Fund Investor Statement – 2022

Picton Mahoney Income Opportunities Fund

Income Opportunities Fund 8937 Form – 2022

Picton Mahoney Market Neutral Equity Fund

Market Neutral Equity Fund 8937 Form – 2023

Picton Mahoney Market Neutral Equity Fund

Market Neutral Equity Fund Investor Statement – 2023

Picton Mahoney Market Neutral Equity Fund

Fortified Market Neutral Alternative Fund 8937 Form – 2021

Picton Mahoney Fortified Special Situations Alternative Fund

Fortified Special Situations Alternative Fund 8937 Form – 2023

Picton Mahoney Fortified Special Situations Alternative Fund

Fortified Special Situations Alternative Fund Investor Statement – 2023

Picton Mahoney Fortified Special Situations Alternative Fund

Fortified Special Situations Alternative Fund 8937 Form – 2021

Picton Mahoney Fortified Special Situations Alternative Fund

Fortified Special Situations Alternative Fund Investor Statement – 2021

Picton Mahoney Fortified Special Situations Alternative Fund

Fortified Special Situations Alternative Fund Investor Statement – 2022

Picton Mahoney Fortified Special Situations Alternative Fund

Fortified Special Situations Alternative Fund 8937 Form – 2022