In general terms, should the ACB be reduced below zero, the negative amount should be reported as a capital gain to the Unitholder and the ACB of the Unit restored to zero; however, this information is not intended to be, and should not be construed to be, legal or tax advice to any Unitholder. Unitholders should obtain independent advice regarding the income tax consequences of their investment.

Please note all distributions paid after May 3, 2006 reflect the 5:1 unit split. The calculator will automatically adjust for the unit split; as such, for units acquired or disposed of prior to the split, please enter pre-split unit numbers. Please see FAQs on our website under Investor Information for more information.