Tax Treatments

2009
Management has reported that distributions paid in 2009 were 100% taxable ("Other Income") to Unitholders.

Historical Tax Treatment
Download a PDF showing tax treatments since 1997.

Calculating the Tax Status of Distributions
The portion of the distributions that are considered tax-deferred (“taxable as a return of capital”) will generally not be included in the computation of taxable income until Unitholders sell their units. This downloadable PDF, which includes a spreadsheet, instructions and an example, provides an easy way for Unitholders to determine the adjusted cost base (ACB) of their units. The chart takes into consideration the historical allocation of the Fund’s distributions between taxable and tax deferred.