Maple Leaf Short Duration 2015-III Flow-Through Limited Partnership

QUEBEC CLASS  |  OFFERING MEMORANDUM


Maple Leaf Short Duration 2015-III Flow-Through Limited Partnership - Quebec Class (the “Partnership”) has completed a transaction (“Liquidity Transaction”) on July 20, 2016 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 2015-III FLOW-THROUGH LIMITED PARTNERSHIP - QUEBEC CLASS
FUNDSERV CODE:
CDO155 & CDO156
FEDERAL TAX SHELTER:
TS 083766
QUEBEC TAX SHELTER:
QAF-15-01597
PARTNERSHIP INCEPTION:
October 13, 2015
OFFERING CLOSED:
December 17, 2015
ROLLOVER COMPLETED:
July 20, 2016
NAV PER LP UNIT AT ROLLOVER: $23.019090 / $23.236650
ACB PER LP UNIT AT ROLLOVER:
TBA
CONVERSION FACTOR / RATIO: 4.27762 / 4.31805 (1)
BEFORE-TAX RETURN: -7.92%
AFTER-TAX RETURN: 112.53% (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 deductions.

(3)  After-tax return is for CDO155 only and assumes a Federal marginal tax rate of 24.22% for Québec residents and a Québec provincial marginal tax rate of 25.75%. The tax savings are calculated by multiplying the total estimated income tax deductions for each year by the assumed marginal tax rate for that year.


Mutual Fund Details

MAPLE LEAF RESOURCE CLASS
RESOURCE CLASS FUND CODE:   CDO100
NAV PER SHARE AT ROLLOVER: $5.38128
3.71569#sthash.wHRq8C8T.dpuf

ACB PER SHARE AT ROLLOVER: TBA (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