EXHIBIT 8 -------------------------------------------------------------------- ARNOLD & PORTER LLP ------------------------------- April 6, 2006 Health Care REIT, Inc. One SeaGate Suite 1500 Toledo, Ohio 43604 Re: Federal Income Tax Consequences...Health Care Reit Inc /De/ • April 7th, 2006 • Real estate investment trusts
Company FiledApril 7th, 2006 Industry
T REIT, Inc. ------------ Qualification as a Real Estate Investment Trust -----------------------------------------------T Reit Inc • February 3rd, 2000 • Operators of nonresidential buildings
Company FiledFebruary 3rd, 2000 Industry