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10554497v1 For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 49973K Form 8038 (Rev. 4-2011) Form 8038 (Rev. April 2011) Department of the Treasury Internal Revenue Service Information Return for Tax-Exempt Private Activity Bond Issues (Under Internal Revenue Code section 149(e)) ► See separate instructions. OMB No. 1545-0720 Part I Reporting Authority Check if Amended Return ► 1 Issuer’s name City of Little Canada, Minnesota 2 Issuer’s employer identification number 41-0973960 3a Name of person (other than issuer) with whom the IRS may communicate about this return (see instructions) 3b Telephone number of other person shown on 3a 4 Number and street (or P.O. box if mail is not delivered to street address) 515 Little Canada Road East Room/suite 5 Report number (For IRS Use Only) 1 6 City, town, or post office, state, and ZIP code Little Canada, MN 55117-1633 7 Date of issue (MM/DD/YYYY) 03/__/2018 8 Name of issue First Amendment to Educational Facilities Revenue Refunding Note, Series 2017 (Saint Paul Academy and Summit School Project) 9 CUSIP number N/A 10a Name and title of officer or other employee of the issuer whom the IRS may call for more information Sharon Provos, Finance Director 10b Telephone number of officer or other employee shown on 10a 651-766-4029 Part II Type of Issue (Enter the issue price.) Issue Price 11 Exempt facility bond: a Airport (sections 142(a)(1) and 142(c)) ................................................................................................ 11a b Docks and wharves (sections 142(a)(2) and 142(c)) ........................................................................... 11b c Water furnishing facilities (sections 142(a)(4) and 142(e)) .................................................................. 11c d Sewage facilities (section 142(a)(5)) .................................................................................................. 11d e Solid waste disposal facilities (section 142(a)(6)) ............................................................................... 11e f Qualified residential rental projects (sections 142(a)(7) and 142(d)) (see instructions) ....................... 11f Meeting 20−50 test (section 142(d)(1)(A)) ............................................................. Meeting 40−60 test (section 142(d)(1)(B)) ............................................................. Meeting 25−60 test (NYC only) (section 142(d)(6)) ................................................ Has an election been made for deep rent skewing (section 142(d)(4)(B))? ........... Yes No g Facilities for the local furnishing of electric energy or gas (sections 142(a)(8) and 142(f)) ................ 11g h Facilities allowed under a transitional rule of the Tax Reform Act of 1986 (see instructions) ............. 11h Facility type 1986 Act section i Qualified enterprise zone facility bonds (section 1394) (see instructions) .......................................... 11i j Qualified empowerment zone facility bonds (section 1394(f)) (see instructions) ................................ 11j k District of Columbia Enterprise Zone facility bonds (section 1400A) .................................................. 11k l Qualified public educational facility bonds (sections 142(a)(13) and 142(k)) ..................................... 11l m Qualified green building and sustainable design projects (sections 142(a)(14) and 142(l)) ............... 11m n Qualified highway or surface freight transfer facilities (sections 142(a)(15) and 142(m)) ................... 11n o Other (see instructions) p Qualified New York Liberty Zone bonds (section 1400L(d)) 11p q Other (see instructions) 11q 12a Qualified mortgage bond (section 143(a)) .......................................................................................... 12a b Other (see instructions) 12b 13 Qualified veterans’ mortgage bond (section 143(b)) (see instructions) .............................................. ► 13 Check the box if you elect to rebate arbitrage profits to the United States ........................ 14 Qualified small issue bond (section 144(a)) (see instructions) ............................................................ ► 14 Check the box for $10 million small issue exemption ........................................................... 15 Qualified student loan bond (section 144(b)) ..................................................................................... 15 16 Qualified redevelopment bond (section 144(c)) ................................................................................. 16 17 Qualified hospital bond (section 145(c)) (attach schedule—see instructions) .................................... 17 18 Qualified 501(c)(3) nonhospital bond (section 145(b)) (attach schedule—see instructions) ............... 18 7,375,000 Check box if 95% or more of net proceeds will be used only for capital expenditures ..... ► 19 Nongovernmental output property bond (treated as private activity bond) (section 141(d)) ............. 19 20a Other (see instructions) b New York Liberty Zone advance refunding bond (section 1400L(e)) (see instructions) 20b c Other. Describe (see instructions) ► 20c