reserved for issuance under this Plan. For greater certainty, this Section 5(a) shall not limit the Companys ability to issue Awards that are payable other than in Shares issued from treasury.
(b) If any Award or Pre-IPO Award is forfeited, cancelled, expires, terminates or otherwise lapses or is settled in cash, in whole or in part, without the delivery of Shares, then the Shares covered by such forfeited, expired, terminated or lapsed Award or Pre-IPO Award shall again be available for grant under the Plan. The following shall not become available for issuance under the Plan: (i) any Shares withheld in respect of taxes relating to any Award or Pre-IPO Award and (ii) any Shares tendered or withheld to pay the exercise price of Options.
(c) In the event that, as a result of any dividend or other distribution (other than an ordinary dividend or distribution), recapitalization, consolidation, stock split, subdivision, reverse stock split, reorganization, merger, amalgamation, consolidation, separation, rights offering, split-up, spin-off, combination, or other similar corporate transaction or event affecting the Shares, or of changes in applicable laws, regulations or accounting principles, an adjustment is necessary in order to prevent dilution or enlargement of the benefits or potential benefits available under the Plan, then the Committee shall, subject to Section 19 and applicable law, adjust equitably so as to ensure no enrichment or harm (including by payment of cash), in a manner determined in the sole discretion of the Committee, any or all of:
(i) the number and type of Shares (or other securities) which thereafter may be made the subject of Awards, including the aggregate limits specified in Section 5(a) and Section 5(e);
(ii) the number and type of Shares (or other securities) subject to outstanding Awards;
(iii) the grant, acquisition, exercise or hurdle price with respect to any Award or, if deemed appropriate, make provision for a cash payment to the holder of an outstanding Award; and
(iv) the terms and conditions of any outstanding Awards, including the performance criteria of any Performance Awards;
provided, however, that the number of Shares subject to any Award denominated in Shares shall always be a whole number and no cash shall be paid to in connection with an adjustment to an Option granted to a Participant who is subject to Canadian taxation. The determination of the Committee as to the foregoing adjustments, if any, shall be conclusive and binding on Participants under this Plan. Unless otherwise determined by the Committee, such adjusted Awards shall be subject to the same restrictions and vesting or settlement schedule to which the underlying Award is subject.
(d) Any Shares delivered pursuant to an Award may consist, in whole or in part, of authorized and unissued Shares, which, when delivered in accordance with the terms and conditions of the Award and this Plan, shall be validly issued, fully paid and non-assessable, or, for Awards other than Options granted to Participants who are subject to Canadian taxation, Shares acquired by or on behalf of the Company.