RSP, TFSA & RESP Contributions

Limited Partnership units themselves are not eligible for contribution to RSP’s, TFSA's or RESP's. This said, mutual fund shares received, on a tax deferred basis, from a rollover of the flow through limited partnership assets to a mutual fund are RSP, TFSA and RESP eligible.


Upon contribution of such mutual fund shares to an RSP, TFSA or RESP, investors would trigger capital gains tax (50% of the rate of tax on income from employment, business or property) on the amount of the contribution. With respect to a contribution to an RSP, an investor would correspondingly receive a tax deduction for the amount of the contribution. Investors can benefit from the spread between the rate of tax applied to capital gains versus that applied to income from employment, business or property.


What is an RSP?

A Retirement Savings Plan (RSP) is a tax-sheltered investment vehicle that provides you with a means of saving for retirement. Contributions to an RSP (by way of mutual fund shares or other) result in a tax deduction, and the income earned in the plan compounds on a tax-deferred basis. RSP-eligible investment options include fixed-income securities, equities, mutual funds, private company shares and more.



The information on this page is not to be considered tax advice. Maple Leaf reminds you that each individual's tax and investment planning situation is unique and professional advice should always be received from a qualified tax and/or investment advisor. We strongly recommend that you consult with your tax advisor to determine the optimal use of these tax deductions as well as the impact to you, if any, with respect to either alternative minimum tax or cumulative net investment losses.


For Individual Investors

An investment in a Maple Leaf Short Duration Flow-Through Limited Partnership can provide up to a 100% tax deduction in the initial year of the investment.  Individual investors may also realize tax deductions by utilizing the following tax planning options:

Charitable Giving

RSP Contributions

Capital Loss Carry-Forwards

Reduce Tax Deductions


For Corporate Investors

Download Province specific examples of corporations investing in flow-through

 View Corporate Tax Planning Examples