Maple Leaf Short Duration 2014-II Flow-Through Limited Partnership

QUEBEC CLASS  |  OFFERING MEMORANDUM


Maple Leaf Short Duration 2014-II Flow-Through Limited Partnership - Quebec Class (the “Partnership”) has completed a transaction (“Liquidity Transaction”) on September 30, 2015 to which the assets of the Partnership (the “Assets”) transferred to the Maple Leaf Resource Class mutual fund (the “Mutual Fund” and or “CDO100”) of Maple Leaf Corporate Funds Ltd., an open-ended mutual fund corporation, in exchange for Resource Class - Series A shares of the Mutual Fund.

 

LIMITED PARTNERSHIP DETAILS

MAPLE LEAF SHORT DURATION 2014-II FLOW-THROUGH LIMITED PARTNERSHIP - QUEBEC CLASS
FUNDSERV CODE:
CDO143
FEDERAL TAX SHELTER:
TS 081950
QUEBEC TAX SHELTER:
QAF-14-01541
PARTNERSHIP INCEPTION:
 June 20, 2014
OFFERING CLOSED:
 December 12, 2014
ROLLOVER COMPLETED:
 September 30, 2015
NAV PER LP UNIT AT ROLLOVER: $12.59175
ACB PER LP UNIT AT ROLLOVER:
 $11.17935
CONVERSION FACTOR / RATIO: 3.38881(1)
AFTER-TAX RETURN: 11.10%(2)(3)

(1)  To determine the number of Maple Leaf Resource Class (CDO100) shares received after the rollover, multiply your number of Limited Partnership units by the conversion factor.

(2)  After-tax return is after capital gains tax has been paid on divestiture and is based on at-risk capital. At-risk capital is after tax savings from tax credits, CEE, CDE and other operating deductions.

(3)  After-tax return assumes a Federal marginal tax rate of 24.22% for Québec residents and a Québec provincial marginal tax rate of 25.75%. The tax savings are calculated by multiplying the total estimated income tax deductions for each year by the assumed marginal tax rate for that year.



Mutual Fund Details

MAPLE LEAF RESOURCE CLASS
RESOURCE CLASS FUND CODE:   CDO100
NAV PER SHARE AT ROLLOVER: $3.71569
3.71569#sthash.wHRq8C8T.dpuf
ACB PER SHARE AT ROLLOVER: $3.29891(4)

(4) When you sell any shares of Maple Leaf Resource Class (CDO100) you need to know the adjusted cost base (ACB) per share to determine capital gains or losses for tax reporting.


Additional information about the Mutual Fund is available on the Maple Leaf Resource Class Fund Profile page which includes the Mutual Fund’s Simplified Prospectus, Annual Information Form, Quarterly Summaries of Investment Portfolio and more.

Investor Information

For information on Maple Leaf Resource Class mutual fund please click here. - See more at: http://www.mapleleaffunds.ca/shortduration/funds/rolledfunds/2013-ii-fund_na.aspx#sthash.gKl6cyQZ.dpuf

For information on Maple Leaf Resource Class mutual fund, please click here.