Flow-Through Limited Partnerships

Flow-through Limited Partnerships are actively managed portfolios of “flow-through” shares and provide investors a tax-assisted opportunity to invest in junior resource companies. By investing in one or more of the CMP® or Canada Dominion Resources™ Limited Partnerships, Canadian investors gain access to the professional management and expertise of Goodman & Company’s portfolio management team as well as significant tax benefits.

While flow-through shares are the same as any other common share of a Canadian resource company, they are unique in that qualifying exploration and development expenses may be “flowed-through” to investors of the flow-through shares. The result is that qualifying, tax-deductible expenses incurred by the resource company effectively become tax deductible expenses of the “flow-through" share investor.

When held in a flow-through limited partnership, the tax benefits of flow-through shares are passed on to limited partners.

 

 

Flow-through limited partnerships provide important information in their Prospectus or Offering Memorandum. Please read the offering memorandum, the prospectus or other offering documentation and subscription agreement carefully before investing. Consult with your investment advisor, legal or tax professionals before investing.