Investment Lifecycle
Maple Leaf Short Duration Flow-Through offers investors an opportunity to invest in a professionally managed and diversified portfolio of flow-through shares of resource companies. These flow-through shares are issued by companies in the mining and energy sectors and are available to individual and corporate investors by way of Maple Leaf Short Duration Flow-Through Limited Partnerships.
The diagram below illustrates the lifecycle of an investment in the Limited Partnership and the relationship among investors and the resource companies in which the funds invest.
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Investors purchase Units in a Maple Leaf Short Duration Flow Through Limited Partnership which is a fund whose mandate is to provide capital appreciation through a diversified portfolio of resource stocks. Investors also benefit through the realization of tax savings of up to 147% of the amount invested. The tax savings are applicable to income from employment, business or property. Through investing in a flow through Limited Partnership, investors are able to defer the payment of tax on income until sometime in the future – when the flow through shares are liquidated – at which time the sale proceeds will be taxable in the hands of investors at the more favorable capital gains tax rate.