Maple Leaf Critical Minerals 2023 Enhanced Flow-Through Limited Partnership

QUEBEC CLASS  |  PROSPECTUS



Maple Leaf Critcal Minerals 2023 Enhanced Flow-Through Limited Partnership - Quebec Class (the “Partnership”) has completed a transaction (“Liquidity Transaction”) on April 25, 2024 to which the assets of the Partnership (the “Assets”) transferred to the Maple Leaf Resource Class mutual fund (the “Mutual Fund” “CDO100" or “CDO103”) 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 CRITICAL MINERALS 2024 ENHANCED FLOW-THROUGH LIMITED PARTNERSHIP - QUEBEC CLASS
PARTNERSHIP CUSIP:

Class A - 56529P306 / Class F 56529P405
FEDERAL TAX SHELTER:

TS 095 471
QUEBEC TAX SHELTER:

QAF -23-02066
PARTNERSHIP INCEPTION:
 December 19, 2022
OFFERING CLOSED:
 March 23, 2023
ROLLOVER COMPLETED:
April 25, 2024
NAV PER LP UNIT AT ROLLOVER: $11.88 / $12.33
ACB PER LP UNIT AT ROLLOVER:
TBC
CONVERSION FACTOR / RATIO: 8.33553/ 8.65178
AFTER-TAX RETURN: TBC
BEFORE-TAX RETURN:
 TBC

(1)  To determine the number of Maple Leaf Resource Class (CDO103 or CDO 100) shares received after the rollover, multiply your number of Limited Partnership units by the conversion factor.

(2)  The 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.

 


Mutual Fund Rollover Details

MAPLE LEAF RESOURCE CLASS
RESOURCE CLASS FUND CODE:    CDO103 / CDO100
NAV PER SHARE AT ROLLOVER:  $1.43
ACB PER SHARE AT ROLLOVER:
 TBC


Additional information about the Mutual Fund is available on the Maple Leaf Resource Class Fund Profile page including 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.