Tax Information

PFIC Statement

Equinox Gold was not a passive foreign investment company (PFIC) in 2022, 2021 or 2020.

Tax Information for Premier, Leagold, NewCastle, Luna Gold and Anfield Shareholders

In April 2021, Equinox Gold Corp. acquired all of the issued and oustanding shares of Premier Gold Mines Limited (the “Premier Arrangement”), issuing 0.1967 Equinox Gold common shares for each Premier share held. For former U.S. shareholders of Premier, we have completed IRS Form 8937 to provide general U.S. tax information on the disposition of Premier common shares upon closing of the Premier Arrangement.

In March 2020, Equinox Gold Corp. acquired all of the issued and oustanding shares of Leagold Mining Corporation (the “Leagold Arrangement”), issuing 0.331 Equinox Gold common shares for each Leagold share held. For former U.S. shareholders of Leagold, we have completed IRS Form 8937 to provide general U.S. tax information on the disposition of Leagold common shares upon closing of the Leagold Arrangement.

In December 2017, Equinox Gold Corp. acquired all of the issued and outstanding shares of NewCastle Gold Ltd. and Anfield Gold Corp. (the “Equinox Gold Arrangement”), issuing 0.873 Equinox Gold common shares for each NewCastle Gold share held and 0.407 Equinox Gold common shares for each Anfield Gold share held. For former U.S. shareholders of NewCastle Gold and Anfield Gold, we have completed IRS Form 8937 to provide general U.S. tax information on the disposition of NewCastle Gold and Anfield Gold common shares upon closing of the Equinox Gold Arrangement.

In March 2017, Trek Mining Inc. acquired all of the issued and outstanding shares of Luna Gold Corp., issuing 1.105 Trek common shares for each Luna Gold share held (the “Luna Gold Arrangement”). For former U.S. shareholders of Luna Gold, we have completed IRS Form 8937 to provide general U.S. tax information on the disposition of Luna Gold common shares upon closing of the Luna Gold Arrangement.

The information contained herein and in the IRS Form 8937 attachments does not constitute tax, accounting or legal advice and does not purport to be complete or to describe the consequences that may apply to particular categories of shareholders. Equinox Gold does not provide tax, accounting or legal advice. Any tax statements contained herein and in the attachment were not intended or written to be used, and cannot be used, for the purpose of avoiding penalties imposed under the Internal Revenue Code. You are urged to consult your own tax advisor regarding the particular consequences of the distribution to you, including the applicability and effect of all U.S. federal, state, local and foreign tax laws.