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SIR Royalty Income Fund

SIR Royalty Income Fund (the “Fund”) is a publicly traded trust governed by the laws of the province of Ontario. The Fund is listed on the Toronto Stock Exchange under the symbol SRV.UN. The trademarks related to the SIR Corp. (“SIR”) concept restaurant brands, including: Jack Astor’s Bar and Grill®, Alice Fazooli’s®, and Canyon Creek Chop House®; and SIR’s signature restaurant brands, including: reds®, Far Niente® / Four™ and Petit Four™, and the Loose Moose Tap & Grill®; are used by SIR under a license agreement with SIR Royalty Limited Partnership (the “Partnership”) in consideration for a Royalty, payable by SIR to the Partnership. The Royalty is equal to six percent of the revenue of the restaurants included in the royalty pool. The Fund receives distribution income from its investment in the Partnership and interest income from the SIR Loan. The Fund intends to pay distributions to unitholders on a monthly basis.