Document dated Feb 16th
Option 7, if you don't tender, you don't participate in this offer and that is the default. If you read the SEDAR material, Aurora hasn't disclosed what happens after than except there are two other take-up dates which they can invoke after the Improved Offer deadline. As I said, if you aren't planning to sell but don't be want to be left with minority, in limbo, shares, tender with Option 1.
The options 1 and 2 are expanded to 3-6 for interntational and US holders (for tax purposes only).
I think this wasn't done by Aurora but by the RBC based on the questions it was getting?
On page 2, it does state "The Tax Instruction Letter will be posted to, and then be obtained on, the Offerer's website https://cannimed/auroramj.com on or about March 1, 2018" If you just do shares, I don't think there are tax implications, that would only be for the pro-rated partial cash option.
Looking at the site, it seems it tax instructions will be posted here:
https://cannimed.auroramj.com/tax-information since it references the March 1st date.