Maple Leaf Short Duration 2014-II Flow-Through Limited Partnership

NATIONAL CLASS  |  OFFERING MEMORANDUM


Maple Leaf Short Duration 2014-II Flow-Through Limited Partnership - National Class (the “Partnership”) has completed a transaction (“Liquidity Transaction”) on September 30, 2015 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 DETAILS

MAPLE LEAF SHORT DURATION 2014-II FLOW-THROUGH LIMITED PARTNERSHIP - NATIONAL CLASS
FUNDSERV CODE:
CDO 141
FEDERAL TAX SHELTER:
TS 081950
PARTNERSHIP INCEPTION:
June 20, 2014
OFFERING CLOSED:
December 12, 2014
ROLLOVER COMPLETED:
September 30, 2015
NAV PER LP UNIT AT ROLLOVER: $11.59884
ACB PER LP UNIT AT ROLLOVER:
$8.97698
CONVERSION FACTOR / RATIO: 3.12158 (1)
AFTER-TAX RETURN: -28.75% (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 Details

MAPLE LEAF RESOURCE CLASS
RESOURCE CLASS FUND CODE:   CDO100
NAV PER SHARE AT ROLLOVER: $3.71569
3.71569#sthash.wHRq8C8T.dpuf

ACB PER SHARE AT ROLLOVER: $2.87578 (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.


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, Quarterly Summaries of Investment Portfolio and more

Portfolio Manager

Jim Huang  

Jim Huang, CPA, CGA

Portfolio Manager & President
T.I.P. Wealth Manager Inc.
 
The investment portfolios of Maple Leaf Corporate Class mutual funds and Maple Leaf Short Duration Flow-Through limited partnerships are managed exclusively by Jim Huang, Portfolio Manager and President of T.I.P. Wealth Manager Inc. 

 

Investor Information

For information on Maple Leaf Resource Class mutual fund please click here. - See more at: http://www.mapleleaffunds.ca/shortduration/funds/rolledfunds/2013-ii-fund_na.aspx#sthash.gKl6cyQZ.dpuf

For information on Maple Leaf Resource Class mutual fund, please click here.

 

Looking for your Tax Slip?

To determine when you will receive your T5013 (or RL-15 for Quebec residents only) tax slip for the 2016 tax reporting year or previous years, please view our tax slip distribution schedule. 

Tax Slip Schedule for the 2016 Tax Year