Maple Leaf 2021 Flow-Through Limited Partnership

NATIONAL CLASS  |  OFFERING MEMORANDUM


Maple Leaf 2021 Flow-Through Limited Partnership - National Class (the “Partnership”) has completed a transaction (“Liquidity Transaction”) on December 19, 2022 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 2021 FLOW-THROUGH LIMITED PARTNERSHIP - NATIONAL CLASS
FUNDSERV CODE:
CDO 211/ 212
FEDERAL TAX SHELTER:

TS 092 544
PARTNERSHIP INCEPTION:
 June 2, 2021
OFFERING CLOSED:
 November 30, 2021
ROLLOVER COMPLETED:
 December 19, 2022
NAV PER LP UNIT AT ROLLOVER: $11.82/ $12.54
ACB PER LP UNIT AT ROLLOVER:
 8.99376 / 8.80453
CONVERSION FACTOR / RATIO: 4.20784 / 4.46481 (1)
AFTER-TAX RETURN: TBA

(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 deductions.

(3)  Tax savings are calculated by multiplying the total estimated income tax deductions for each year by the assumed marginal tax rate of 50% for that year.

(4) ACBs are not available at this time.  When you sell any Mutual Fund shares you will need to know the adjusted cost base (ACB) per share to determine capital gains or losses for tax reporting purposes. ACB's for a 2020 rollover are required for the 2020 taxation year.



Mutual Fund Details

MAPLE LEAF RESOURCE CLASS
RESOURCE CLASS FUND CODE:   CDO100
NAV PER SHARE AT ROLLOVER:
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2.80900
ACB PER SHARE AT ROLLOVER: 2.13738 / 1.97198



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.