Adjusted Cost Base
Applicable for original December 2003 IPO investors only. Subsequent to the Partnership's public listing in July 2005, investors should refer to the Tax Information page for further information that may affect the Cost Base of your investment.
| ACB of a Partnership Unit | 2003 | 2004 | July 2005 |
|---|---|---|---|
| ACB at Beginning of Period | - | $1.7187 | $1.2109 |
| Investment | 10.0000 | - | - |
| Issue costs (Note 1) | (0.2819) | (0.2863) | (0.1670) |
| Interest income | 0.0004 | 0.0033 | 0.2503 |
| Business loss | (0.0202) | (0.2248) | (0.4818) |
| Renounced CEE | (7.9795) | - | |
| Capital gain | - | - | |
| ACB at End of Period | $1.7187 | $1.2109 | $0.8123 |
Note 1: Issue costs are deductible for tax purposes over 5 years, and will be included in the Business Income (Loss) reported on an investor's T5013 tax slip.