A holder of Petrominerales Common Shares that is a “specified Canadian entity” for a taxation year or a fiscal period and whose total cost amount of “specified foreign property”, which includes Common Shares of Petrominerales, at any time in the year or fiscal period exceeds $100,000 (as such terms are defined in the Canadian Income Tax Act) are required to file Form T-1135 for the year or period disclosing prescribed information. Subject to certain exceptions, a Canadian resident will generally be a specified Canadian entity. Shareholders should consult their own tax advisors regarding these rules.