Non-Gaap Financial Measures

This report may also contain non-GAAP financial measures. Terms by which non- GAAP financial measures are identified include but are not limited to “Net income, diluted earnings per share and return on common equity excluding unitholder compensation” and “Net income, diluted earnings per share and return on common equity excluding a dilution gain, a reversal of restructuring costs and a non-cash income tax charge related to increases in Ontario tax rates”, as well as “Earnings before interest, taxes, depreciation and amortization (EBITDA)”. Non-GAAP financial measures are used to provide management, investors and investment analysts with additional measures to assess earnings performance. However, these non-GAAP financial measures do not have a standard meaning and are not directly comparative to similar measures used by other companies and may not be directly comparable to any prescribed GAAP measure. Please refer to the appropriate reconciliations of these non-GAAP financial measures to measures prescribed by GAAP.