This information is of a general nature only and does not constitute legal or tax advice to any particular investor. Accordingly prospective investors are advised to consult their own tax advisors with respect to their individual circumstances.

2009 Tax Information

T5013(A) federal tax forms and R15 Quebec form will be issued by Investment Dealers to all Limited Partners, as applicable, by March 31, 2010, based on the following per unit tax information:

Adjusted Cost Base (ACB)

On dissolution of the Partnership, each Limited Partner is deemed to dispose of the Limited Partner's units for proceeds of disposition equal to their ACB immediately before the dissolution and to receive the shares of the Rollover Fund. The ACB of the shares of the Rollover Fund is then equal to the ACB of the Limited Partner's units immediately before dissolution.

The ACB of a Limited Partner's unit is the sum of the original cost of a unit, adjusted for its share of the Partnership's income, loss, capital gains and capital losses from the first year until the final year of the Partnership.

Claiming a Deduction for Issue Costs in Future Years

After the dissolution of the Partnership, Limited Partners are entitled to deduct the pro-rata share of the undeducted issue costs of the Partnership on the same basis as such expenses would have been deducted by the Partnership were it not dissolved. The following form labelled "Issue Cost Amortization Schedule for Future Years" summarizes the remaining deductions available to the Limited Partners in future years. In each future year, Limited Partners should multiply the deduction per unit indicated for the respective year by the number of units held in the Partnership and enter the result on line 232, "Other Deductions", on page 3 of the T1 General Income Tax and Benefit Return. For Quebec residents only, enter the result on line 250, "Other Deductions" of form TP-1 or this line's future equivalent. A copy of this schedule should be included with the income tax return for each year that this deduction is claimed.