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Advisory: Unitholders should be aware that their participation in the Distribution Reinvestment Plan and the Optional Unit Purchase Plan does not relieve them of any liability for Canadian income taxes.
Partnership Units may only be held by Eligible Investors. Eligible Investors are persons who are residents of Canada, or, if partnerships, are Canadian partnerships, in each case, for purposes of the Income Tax Act (Canada). Persons holding an interest in which it would be considered a "tax shelter investment" for purposes of the Income Tax Act (Canada) are also prohibited from holding Units.
Unitholders are advised to consult their own tax advisors as to their particular income tax situation regarding tax-related matters.
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