CrestStreet

Mutual Fund Rollover Transaction and Termination of the Partnership: The General Partner implemented an exchange transaction pursuant to which the Partnership transfered its assets to Creststreet Mutual Funds Limited (the "Mutual Fund Corporation"), an open-end mutual fund corporation managed by Creststreet. The Mutual Fund Corporation currently has three classes of mutual fund shares, each of which is a mutual fund for securities law purposes (a "Creststreet Fund") with its own investment objectives and strategies, including the Creststreet Resource Fund which invests primarily in equity securities of Canadian resource issuers. In exchange for the Partnership's assets, the Mutual Fund Corporation issued Mutual Fund Shares of the Creststreet Resource Fund to the Partnership. Immediately thereafter, the Partnership dissolved and the Mutual Fund Shares were distributed pro rata to Limited Partners. This exchange occured on a "roll-over" basis and will not result in any tax consequences to Limited Partners. Limited Partners will be able to redeem their Mutual Fund Shares or switch to another Creststreet Fund at any time on or after May 28, 2010. A redemption of a Mutual Fund Share will generally result in a capital gain. A switch to another Creststreet Fund will not result in a capital gain or loss.

Corporate Information

Officers & Directors				Position with the General Partner		Principal Occupation
Robert J. Toole Toronto, Ontario		|		President, Chief Executive Officer and Director		President, Chief Executive Officer and Managing Director of Creststreet
Jeffrey S. Boyce1 Calgary, Alberta		|		Director		President, Chief Executive Officer and Director of SURE Energy Inc.
Stuart P. Hensman1 Toronto, Ontario		|		Director		Member of the Board of Governors of the mutual funds managed by CI Investments and a director of Rifco Inc. and Brazalta Resources Corp.
John E. Thompson1 Calgary, Alberta		|		Director		President, Chief Executive Officer and a director of Sirius Energy Inc.
Donna E. Shea Toronto, Ontario		|		Vice President, Finance and Chief Financial Officer		Vice President, Finance, Chief Financial Officer and a director of Creststreet
Michael D. Clare Toronto, Ontario		|		Vice President		Vice President and a director of Creststreet
Sheryl J. Chiddenton Toronto, Ontario	|	Vice President, Secretary-Treasurer	Vice President, Compliance and Investment Services, Secretary-Treasurer and a director of Creststreet

¹ (Independent Director and Member of the IRC and Audit Committees)

Investor Tax Information - 2010

Investor's Final Tax Packages for the 2010 tax year were mailed to investors the week of August 23, 2010.

The sample T5013A and Relevé 15 tax slips shown below are pro-forma samples for an investor holding 1,000 units. These tax slips are provided for reference purposes only, but can be utilized to obtain tax information for any investor by pro-rating the tax information as necessary. THESE ARE GENERIC SAMPLE TAX SLIPS AND ARE NOT TO BE REMITTED TO CRA. For specific instructions on completing your tax return, please refer to the Tax Return Completion Checklist provided below.

Sample Tax Package

• Letter to Unitholders
• T5013A - Sample Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses
• Relevé 15 - Sample Statement of Losses, Deductions and Tax Credits
• Schedule of Amortization of Issue Costs
• Tax Return Completion Checklist - T1 General - Federal
• Tax Return Completion Checklist - TP-1 - Quebec
• T1229 - Statement of Exploration and Development Expenses and Depletion Allowance
• T5004 - Statement of Tax Shelter Loss or Deduction
• TP-1079.6-V - Statement of Losses, Deductions and Tax Credits Respecting a Tax Shelter