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MSP > FLOW-THROUGH LIMITED PARTNERSHIPS

 
For more information on a particular partnership, click on its name in the table below.

 

Partnership
first closing date rollover date NAVPU on this date after-tax return
May 14, 2004 March 10, 2006 $31.6283 81.295%
March 17, 2005 March 23, 2007 $24.7692 41.978%
October 26, 2006 March 27, 2008 $15.8412 -9.198%
January 30, 2007 March 12, 2009 $6.4889 -62.805%
February 22, 2008 March 4, 2010 $20.9389 20.023%
March 19, 2009 March 24, 2011 $33.7377 93.386%
February 17, 2010 March 22, 2012 $23.2164 33.077%
         
 
Glossary
 
first closing date The date of the first closing of the offering of the partnership’s units.
rollover date In respect of a dissolved partnership, the date on which that partnership transferred its assets to Mackenzie Financial Capital Corporation.
latest valuation date In respect of an active partnership, the most recent valuation date for that partnership.
NAVPU The net asset value per limited partnership unit.
after-tax return The total after-tax return over the period from the first closing date to the rollover date or the latest valuation date, as applicable, assuming that:
  (i) the limited partner deducted, for income tax purposes, the full $25 per unit invested in the year of investment;
(ii) the limited partner is an individual subject to a combined federal and provincial marginal tax rate of 46.41%;
(iii) each unit has an adjusted cost base of nil;
(iv) the limited partner disposes of each unit at the indicated net asset value per unit on the date in respect of which such net asset value per unit was determined; and
(v) the limited partner’s proceeds of disposition are reduced by the tax owing in respect of his or her capital gain on such disposition.
The actual after-tax rate of return for a limited partner of these partnerships may vary from the returns in the table depending on a number of factors, including, without limitation, the limited partner’s province or territory of residence, his or her marginal tax rate, the date of disposition, actual capital gains inclusions and actual deductions or credits received.