HomeMy WebLinkAboutCS 01/99
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REPORT TO COUNCIL
FROM:
Gillis A. Paterson
Director, Corporate Services & Treasurer
DATE: November 30,1999
REPORT NUMBER: CS 01/99
SUBJECT:
V cridian Corporation - Execution of Documents
RECOMMENDATION:
That Report CS 01/99 of the Director, Corporate Services & Treasurer be received and that:
1. the attached correspondence from the President and C.E.O. of Veridian be received by
Council for its consideration in respect of this matter;
2. the attached Transfer By-Law be rcad three times and approved;
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3. the Mayor and the Town Clerk be authorized to execute the Merger Purchase Price and
Amending Agreement in a fon1l as attached to this Report, as may be amended, to reflect and
effect the intention of the Council and Veridian Corporation in it's approval of the Merger
Agreement at it's meeting of June 29, 1999;
4. the attached Promissory Note be approved as to form; and,
5. the appropriate officials orthe Town of Pickering be authorized to give effect thereto.
ORIGIN:
Director, Corporate Services & Treasurer
AUTHORITY:
The Energy Competition Act (Bill 35), R.S.O. 1999, as amended
The Electricity Act, R.S.O. 1998, as amended
The Municipal Act, R.S.O. 1990, as amended
Other relevant Legislation 0 r the Province of Ontario
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FINANCIAL IMPLICATIONS:
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Approval and execution of these documents will complete the process providing for the payment
of $2,844,00 by Veridian Corporation to the Town of Pickering on November 1 in each of the
years 1999 and 2000.
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Also provided for in the Transfer By-Law is the transfer of two parcels of land to the Town of
Pickering being lands on Brock Road and at the intersection of Sheppard Avenue and Whites
Road as described in Schedule "f{" to the By-Law.
Report to Council CS 01/99
Date: November 30, 1999
Subject: Veridian Corporation-- Exccution of Documents
Page 2
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EXECUTIVE SUMMARY:
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These documents are being put forth as the final steps providing for the amalgamation of; the
transfer of assets and liabilities of the three previous public utilities of Pickering, Ajax and
Clarington to; and, the issuance of Promissory Notes by, the new corporation, Veridian and its
subsidiaries, as approved by Council at its meeting of June 29, 1999.
These documents have been subject to considerable discussion between your Treasurer and
members of Veridian Corporation and changes have been made to better secure the Town's legal
position as a major shareholder/owner. The Town's external solicitor has also reviewed these
documents.
Although each of the municipalities, Pickering, Ajax and Clarington own a share of Veridian,
this report only addresses those matters pertaining to the Town of Pickering.
BACKGROUND:
These documents represent the last to be approved by Council to effect the transfer of assets and
liabilities to the new amalgamated corporation, Veridian, as approved by Council at its meeting
of June 29, 1999. At that meeting the Merger Agreement and the Shareholder's Agreement were
approved. The following are to be approved at this time:
Transfer By-Law
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Merger Purchase Price and Amending Agreement
Form ofPr"omissory Note
Also attached are several pieces of correspondence from the President and C.E.O. ofVeridian:
Letter explaining the options available to Council in dealing with the Promissory Notes
upon expiry on November" 1,2004
At the request of the Treasurcr, the Presidcnt of Veridian has provided a letter generally outlining
the options available to Council upon expiry of the Promissory Notes. This is an information
letter only, is not binding upon eithcr party and is not to be construed as indicative of any course
of action Council may wish to follow at that time.
Letter re Clarington Lands and Decommissioning Cleanup
This letter is to explain to all sharcholders the intent of Veridian in regards to cleaning up and
decommissioning certain lands in Clarington that are to be transferred to that Municipality. This
is basically a "housekeeping" item.
Letter re Equity in Ontario Hydro and Claims and Cleanup Against Ontario Hydro
This letter is to explain the CUITent situation in regards to claims to equity in Ontario Hydro put
forth by the former municipal electrical utilities in Ontario. There may be no value to these
claims.
Transfer Bv-Law
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The Transfer By-Law is the legal instrument by which each Municipality will transfer the assets,
liabilities and employees (except for the excluded assets and excluded liabilities) of its hydro-
electric commission (a "Commission") to Veridian Corporation, Veridian Connections Inc. or
Veridian Energy Inc. (the "Corporations").
Report to Council CS 01/91)
Date: November 30, 1999
Subject: Veridian Corporation - Execution of Documents
Page 3
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The principal provisions of the By-law are as follows:
. Each Municipality's transfer by-law (the "By-law") is binding on the Municipality, its
Commission, the Corporations and all other persons pursuant to the Electricity Act, 1998.
. Pursuant to the authority granted under the Electricity Act, 1998 eaeh By-law shall be
retroactively effective as and from November I, 1999.
. All costs and expenses incurred or to be incurred by the Municipalities or the Commissions
and all taxes incun'ed or payable in connection with the transfer of the assets of the
Commissions will be borne by one or more of the Corporations.
. The purchase price for the transferred assets is the fair market value of the assets as of
November I, 1999. The fair market value of the assets will be determined by and
independent valuator selected by the President and c.E.O. of Veridian Corporation. The
payment of the purchase price ancl any adjustment thereto shall be made as described in the
Merger Purchase Price and Amcnding Agreement.
. Immediately following the transfer of the assets to the Corporations, eaeh Municipality shall
transfer its shares of Veridian Connections lnc. and Veridian Energy Inc. in consideration of
common shares ofVeridian Corporation in order to complete the holding company structure.
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. The Mayor and the Clerk will be authorized to sign the Merger Purchase Price and Amending
Agreement among the Municipalities and the Corporations.
Men~er Purchase Price and Amendinl!: Al!:reement
. The Merger Purchasc Price and Amending Agreement is an agreement among the
Municipalities and thc Corporations, which sets out the method for determination and
satisfaction of the purchase price for the assets of all the Commissions and any adjustment
thereto. It also confirms the adj ustment to the equity allocation in HoldCo among the
Municipalities based on the book value of the Commissions determined by audits effective
Novcmbcr I, 1999 as set out in the mcrger agreement among the Municipalities dated June
29, I <Jl)<J.
. This Agreement confirms that the Special Payment referred in the Merger Agreement will be
satisficd by the prepaymcnt of interest with the Notes on November 1,1999 and September I,
2000.
. Initially the fair market value of the assets shall be assumed to be the book value of the
assets as at November I, 1999. The fair market value of the assets will eventually be
determined by an independent valuator which will take into consideration the effect of the
final government rules and regulations. Any adjustment to the purchase price would be made
on a proportionate basis as determined by the relative equity allocation among the
Municipalities determined as of November 1, 1999.
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. The Promissory Notes issued to each of the Municipalities shall be considered equity for the
purpose of the debt/equity allocation contained in the shareholders' agreement (the
"Shareholders' Agreement") among the Municipalities and Veridian Corporation. The
Shareholders' Agreement requires Veridian Corporation to obtain shareholder approval in
order to assume greater than 60% debt as compared to equity calculated on a consolidated
basis among the Corporalions. The effect of this provision is to permit Veridian Corporation
to borrow additional funds up to 60% debt as compared to equity calculated on a consolidated
basis, not taking into account the outstanding debt to the Municipalities, without being
required to obtain shareholder approval.
Report to Council CS 01/99
Date: November 30, 1999
Subject: Veridian Corporation - Execution of Documents
Page 4
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. Veridian Corporation may issue Promissory Notes convertible at the option of the holder.
The issuance of convertible debt requires shareholder approval under the Shareholders'
Agreement.
. Notwithstanding Section 7 of the Merger Agreement a Transfer Agreement is not required.
. Each Municipality must deal with its Promissory Notes from Veridian Corporation and
Veridian Connections Inc. in the same manner, i.e. all Municipalities must agree to convert
the Notes, etc.
. Section 10 of the Merger Agreement i c ;lmended to reflect the valuation of the assets at fair
market value which \vill initially be estimated to be book value until the fair market value can
be determined.
Promissory Note
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The Merger Agreement approved by Council at its meeting of June 29, 1999 contemplated a
special payment of $12 million in total to the three shareholding municipalities. Such payment
was to be made in a tax efficient manner. Veridian, in discussions with its tax experts has
determined that this would take the form of prepaid interest on Promissory Notes to be paid in
equal instalments on November I, 1999 and November 1, 2000. This will allow for a tax
deduction in the hands ofYcridian and the receipt ofa proportionate share of the $12 million by
the municipalities. In the case of the Town of Pickering this amounts to $2,844,000 in each of
the two years.
The Promissory Notes willtot,il $52,964,000 with Pickering being issued $25,122,000.
The Promissory Note issued to each Municipality by each of Veridian Corporation and Veridian
Connections Inc. is evidence of the debt obligation of the respective corporation to each
Municipality as part of the consideration for the assets of that Municipality's Commission
transferrcd pursuant to the Transfer By-Law.
The principal features of the form of Promissory Note are as follows:
. The principal amount of each Promissory Note will be determined based upon the equity
allocation of each Municipality and the determined percentage of debt as compared to equity
to be issued by Veridian Corporation and Veridian COImections Inc.
. The term of each note will be from November 1, 1999 to November 1,2003;
. The rate of interest shall be 0%) for the first year and 7.6% for the remaining three years
calculated annually. The interest will be prepaid in two installments (November 1, 1999 and
September l, 2000) as set out in the Merger Purchase Price and Amending Agreement.
. The obligation of the respective corporation to pay the principal amount to the Municipality
will be subordinate to the obligation to pay any third party lender.
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. The principal amount of the notes shall be due on November 1,2003 unless the term of the
note is extended in accordance with the terms of each note.
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. Each note is convertible into common shares in the capital of the respective corporation as
follows:
o During the term of the note, the holder must provide notice of its intention not less
than six months prior to the maturity date to convert the note on the maturity date.
o the option to convert shall expire ifnot exercised by November 1, 2002.
Report to Council CS 01/99
Date: November 30, 1999
Subject: Veridian Corporation-- Execution of Documents
Page 5
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. If the holder of the note does not elect to convert the note six months prior to the maturity
date, the respective corporation may, at its option, extend the term of the note for a two year
period. Additionally, the respective corporation may extend the note with respect to the
entire principal amount or a fraction thereof and repay the balance on the Maturity Date.
. The terms and conditions of the note for the extended period would be negotiated among the
respective corporations and the Municipalities. In the event the terms could not be settled,
the following terms would apply:
o the rate of interest would be the lesser of (i) the cash of the Corporation available for
the payment of interest and (ii) the rate paid on a 182 day Government of Canada
Treasury Bill issued within five days of the Maturity Date of the Note, calculated and
payable annually on the lirst day of November of each year during the extended term.
. In the event a Municipality sells its shares in Veridian Corporation the Note shall remain due
in accordance with its terms. In the event a Municipality should its shares during the term of
the note, the issuer corporation would have the right to set off any amount owed against
interest already paid to the respective selling Municipality.
. Each note shall be non-negotiable and non-transferable except in accordance with the Merger
Purchase Price and Amending Agreement discussed above. This is to ensure the same
treatment of the notes ~lS hetween each Municipality.
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. Each of the notes shall be subject to the adjustment provisions set out in the By-laws, the
Merger Purchase Price ~lIld Amending Agreement and the Merger Agreement.
ATTACHMENTS:
Correspondence from the President & c.E.O. Veridian Corporation
1. Letter explaining the options available to Council in dealing with the Promissory Notes upon
expiry on November I, 2004
2. Lettcr re Clarington Llnds and Decommissioning Cleanup
3. Lctter re Equity in Ontario Hydro and Claims and Cleanup Against Ontario Hydro
Documents
4. Transfer By-Law
5. Merger Purchasc Price ,1Ild Amcnding Agreement
6. Form of Promissory Note
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.- Gillis A. Paterson,
Director, Corporate Services & Treasurer
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Attachmcnts
Copy: Thomas J. Quinn, Chief Administrative Officer
Recommended for the considerati,oll"Of ]
Pickering Town Council
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