This One.pdf

1. The Members Agreement was modified as part of the Topicus deal to encourage management to remain active for 20 years by extending the call option on Topicus shares from 2023 to 2043.

2. Attributes looked for in management at acquisition candidates include low customer and employee turnover, indicating good managers. Deal-breakers or areas where management may need to be replaced include high turnover rates. CSI prioritizes existing employees and looks for managers who know the vertical and can be coached.

3. Non-Controlling interest calculations for CSI and Topicus perspectives are based on subordinate shares and ordinary units. As of June 30, 2021, CSI has a 30.3% controlling interest, and after February 1, 2022, this will increase to 60.6%. Topicus' NCI percentage is 38.6% as of June 30, 2021, and 38.9% after February 1, 2022.

4. The dividend value of Topicus shares received in conjunction with the spinoff is nominal, with an initial cost base of C$0.00015641/share. The future growth of the business will result in the appreciation of the subordinated voting shares. On February 1, 2022, preferred shares will convert to subordinated voting shares, reflecting the full value of the business.