Maple Leaf 2018 Flow-Through Limited Partnership

QUEBEC CLASS  |  OFFERING MEMORANDUM


Maple Leaf 2018 Flow-Through Limited Partnership - Quebec Class (the “Partnership”) has completed a transaction (“Liquidity Transaction”) on October 7, 2019 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 2018 FLOW-THROUGH LIMITED PARTNERSHIP - QUEBEC CLASS
FUNDSERV CODE:
CDO183 / 184
FEDERAL TAX SHELTER:

TS 087817
QUEBEC TAX SHELTER:
QAF-18-01724
PARTNERSHIP INCEPTION:
 October 25, 2018
OFFERING CLOSED:
 December 10, 2018
ROLLOVER COMPLETED:
 October 7, 2019
NAV PER LP UNIT AT ROLLOVER: $17.49 / $19.01
ACB PER LP UNIT AT ROLLOVER:
 $1.95663 / $0.48953
CONVERSION FACTOR / RATIO: 8.72091 / 9.48045(1)
AFTER-TAX RETURN: 51.96% / 78.18%(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)  Tax savings are calculated by multiplying the total estimated income tax deductions for each year by the assumed marginal tax rate of 50% for that year.

(4) When you sell any Mutual Fund shares you will need to know the adjusted cost base (ACB) per share to determine capital gains or losses for tax reporting purposes. ACB's for a 2019 rollover are required for the 2019 taxation year and will be provided on this website after the financial and tax year end is complete. In the meantime, for tax planning purposes, the ACB should be assumed to be zero.


Mutual Fund Details

MAPLE LEAF RESOURCE CLASS
RESOURCE CLASS FUND CODE:   CDO100
NAV PER SHARE AT ROLLOVER: $2.00523
3.71569#sthash.wHRq8C8T.dpuf
ACB PER SHARE AT ROLLOVER: $0.22436 / $0.05164

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.

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.