Pursuant to Canadian tax legislation, dividends paid by Wi-LAN Inc. to Canadian resident individuals are designated as "eligible dividends" for income tax purposes. Individuals reporting income from eligible dividends are entitled to a gross-up and dividend tax credit on such dividends. Please consult with your own tax advisor for advice with respect to the income tax consequences to you of Wi-LAN Inc. designating dividends paid on its common shares as “eligible dividends”.