Maple Leaf Short Duration 2013-II Flow-Through Limited Partnership

NATIONAL CLASS  |  OFFERING MEMORANDUM


 

 THIS FUND HAS ROLLED TO MAPLE LEAF RESOURCE CLASS MUTUAL FUND           

      VIEW CDO100   

Maple Leaf Short Duration 2013-II Flow-Through Limited Partnership - National Class (the “Partnership”) has completed a transaction (“Liquidity Transaction”) on June 5, 2014 to which the assets of the Partnership (the “Assets”) transferred to the Maple Leaf Resource Class mutual fund (the “Mutual Fund” and or “CDO100”) of Maple Leaf Corporate Funds Ltd., an open-ended mutual fund corporation, in exchange for Resource Class - Series A shares of the Mutual Fund.

 

LIMITED PARTNERSHIP ROLLOVER DETAILS

MAPLE LEAF SHORT DURATION 2013-II FLOW-THROUGH LIMITED PARTNERSHIP - NATIONAL CLASS
PARTNERSHIP NAV @ ROLLOVER:  $19.73752
CONVERSION FACTOR / RATIO:  2.79469 (1)
AFTER-TAX RETURN:  26.45% (2)(3)

(1)  To determine the number of Maple Leaf Resource Class (CDO100) shares received after the rollover, multiply your number of Limited Partnership units by the conversion factor.

(2)  After-tax return is after capital gains tax has been paid on divestiture and is based on at-risk capital. At-risk capital is after tax savings from tax credits, CEE, CDE and other operating deductions.

(3)  Tax savings are calculated by multiplying the total estimated income tax deductions for each year by the assumed marginal tax rate of 45% for that year.


Mutual Fund Rollover Details

MAPLE LEAF RESOURCE CLASS
RESOURCE CLASS FUND CODE:    CDO100
RESOURCE CLASS NAV @ ROLLOVER:  $7.06
RESOURCE CLASS ACB @ ROLLOVER  $0.02074 (4)

(4) When you sell any shares of Maple Leaf Resource Class (CDO100) you need to know the adjusted cost base (ACB) per share to determine capital gains or losses for tax reporting.


OTHER Limited partnership DETAILS

INCEPTION:  October 23, 2013   TAX SHELTER ID: TS 081091
OFFERING CLOSED: December 13, 2013   FundSERV Code: CDO113
ROLLOVER DATE: June 5, 2014
  FUND TYPE: Short term flow-through

Additional information about the Mutual Fund is available on the Maple Leaf Resource Class Fund Profile page which includes the Mutual Fund’s simplified prospectus, annual information form and more.