Canadian Pacific Announces the Expected Proforma Capitalization for its Operating Companies and its Proposal for Holders of Preferred Shares

Press Release: Canadian Pacific Limited
June 14, 2001
CALGARY, AB -- In order to provide additional information to the investment community, Canadian Pacific Limited (CPL) announced yesterday further details relating to its proposed reorganization. CPL disclosed the expected proforma capitalization of its operating companies, pursuant to its previously announced intention to divide CPL into five separate, publicly traded companies. Inter-company settlements were determined with the intention to capitalize each company with amounts of debt and equity that are appropriate for its growth prospects and the industry in which it operates. In addition, the inter-company settlements will allow CPL to repay its outstanding third-party debt and meet other obligations prior to, and upon completion of, the reorganization.

An information circular, expected to be mailed to shareholders in mid- August, will contain proforma financial statements dated June 30, 2001. Based on these proforma financial statements, CPL expects that each of its five main operating companies will have financial ratios consistent with an investment grade rating. Canadian Pacific Hotels & Resorts (the proposed successor to CPL) and Fording will each have net debt to net debt plus book equity ("capital") ratios of less than 20% and book equity of approximately $2 billion and $0.6 billion, respectively. Canadian Pacific Railway is expected to have book equity of approximately $3 billion and a net debt to capital ratio of approximately 50%. CPL currently anticipates that CP Ships' book equity will be in the order of $1.7 billion with a net debt to capital ratio, before consideration of operating leases, of less than 10%. Information regarding PanCanadian Petroleum Limited's ("PanCanadian") capitalization can be obtained from its published financial statements.

The inter-company settlements reflect, among other things, proposed special distributions by PanCanadian of approximately $1.18 billion to all of its shareholders, ($1 billion net to CPL), and by Canadian Pacific Railway to CPL of an amount which has now been set at approximately $700 million. The PanCanadian dividend and the distribution by Canadian Pacific Railway are subject to approval by their respective boards of directors.

Readers are cautioned that currently proposed inter-company settlements, including transfers of assets and repayments and assumptions of obligations, are subject to possible changes for various reasons, including changed or re-evaluated business requirements or strategies and financial conditions. Moreover, while these capitalizations reflect CPL's current intentions with respect to spinning off its businesses, CPL's plan could be modified in response to market conditions as the process continues to unfold. While it is currently envisioned that, under the current plan, at the completion of the transaction, Canadian Pacific Hotels & Resorts will be the only significant business of CPL, the plan may be modified in that regard. More definitive capitalizations will be announced when the transaction is given final board approval and proxy material is made available to shareholders.

CPL also announced plans to provide its Preferred Shareholders the choice of receiving $26.00 per share (plus accrued but unpaid dividends) for their Preferred Shares, or receiving identical preferred shares of a special purpose corporation holding sufficient Government of Canada or similar securities to fund ongoing dividends and a potential redemption in 2004, or retaining their existing Preferred Shares in CPL post spin-off. As at the date hereof, there are 8.8 million Preferred Shares outstanding.

On February 13, 2001, CPL announced its intended reorganization designed to maximize value for CPL's shareholders by unlocking the current value of CPL's businesses and by strengthening their ability to pursue even greater success as independent companies. The transaction will be implemented through a Plan of Arrangement under the Canada Business Corporations Act, and will be subject to approval of the Court of Queen's Bench of Alberta. CPL will apply for an Interim Order on July 3, 2001, authorizing it to hold a special shareholders meeting and to conduct voting on the Plan. CPL currently anticipates that proxy material will be mailed to shareholders in mid-August, for a meeting on or about September 26, 2001. It is anticipated that a meeting of PanCanadian shareholders will be held at approximately the same time. Shortly thereafter, subject to a favourable Canadian tax ruling and certain other conditions, CPL plans to make a final application to the Court for approval to implement the Plan.

Calgary-based, CPL is a diversified operating company active in transportation, energy and hotels. The CPL group of companies includes Canadian Pacific Railway, CP Ships, PanCanadian, Fording and Canadian Pacific Hotels & Resorts. The Common Shares of CPL are listed on the Toronto and New York stock exchanges. CPL's Preferred Shares are listed on The Toronto Stock Exchange.

Note: This news release contains forward-looking information. Actual results may differ materially and proposed plans of action could change. The risks, uncertainties and other factors that could influence actual results are described in CPL's annual report to shareholders and annual information form.

Additional information on CPL is available on the corporate website www.cp.ca