A&W Revenue Royalties Income Fund (the Fund) is a limited purpose trust. The Trust established to invest in A&W Trade Marks Inc. (Trade Marks), which indirectly owns the A&W trademarks used in the A&W quick service restaurant business in Canada. The Fund’s capital management objectives are to have cash and cash equivalents to pay distributions to its unitholders, after its debt service and income tax obligations; provisions for general and administrative expenses; retention of reasonable working capital reserves; and amounts that may be paid by the Fund in connection with any cash redemptions of Units. Trade Marks licenses these trademarks to A&W Food Services of Canada Inc. (Food Services). Food Services is a franchisor of hamburger quick service restaurants in Canada.
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