Trust Conversion
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| Trust | Converted To | Conversion Date | Conversion Tax Status |
|---|---|---|---|
| Not converting | |||
| Not affected | |||
| Not converting | |||
| Nov 2/10 | Taxable Event | ||
| Tax Deferred Rollover | |||
| Not affected | |||
| A&W Revenue Royalties Income Fund | Not converting | ||
| Acadian Timber Income Fund | Acadian Timber Corporation | Jan 1/10 | Tax Deferred Rollover |
| Advantage Energy Income Fund | Advantage Oil and Gas Ltd. | Jul 9/09 | Tax Deferred Rollover |
| Ag Growth Income Fund | Ag Growth International Inc. | Jun 3/09 | Tax Deferred Rollover |
| Algonquin Power Income Fund | Algonquin Power and Utilities Corp. | Oct 27/09 | Tax Deferred Rollover |
| Allied Properties Real Estate Investment Trust | Not affected | ||
| AltaGas Income Trust | AltaGas Ltd. | Jul 2/10 | Tax Deferred Rollover |
| Altus Group Income Fund | Altus Group Limited | Jan 4/11 | Tax election form required |
| ARC Energy Trust | ARC Resources Ltd. | Jan 4/11 | Tax Deferred Rollover |
| Arctic Glacier Income Fund | See Company Website | ||
| Armtec Infrastructure Income Fund | Armtec Infrastructure Inc. | Jan 4/11 | Tax Deferred Rollover |
| Artis REIT | Not affected | ||
| Atlantic Power Income Part Shrs | Atlantic Power Corporation | Nov 27/09 | Tax Deferred Rollover |
| AutoCanada Income Fund | AutoCanada Inc. | Dec 31/09 | Tax Deferred Rollover |
| Avenir Diversified Income Trust | Avenex Energy Corp. | Jan 4/11 | Tax Deferred Rollover |
| Badger Income Fund | Badger Daylighting Ltd. | Dec 31/10 | Tax Deferred Rollover |
| Baytex Energy Trust | Baytex Energy Corporation | Jan 3/11 | Tax Deferred Rollover |
| Bell Aliant Regional Communications Income Fund | Bell Aliant Inc. | Jan 1/11 | Tax Deferred Rollover |
| BFI Canada Income Fund | BFI Canada Ltd. | Oct 1/08 | Tax Deferred Rollover |
| Big Rock Brewery Income Trust | Big Rock Brewery Inc. | Jan 1/11 | Tax Deferred Rollover |
| Bird Construction Income Fund | Bird Construction Inc. | Jan 1/11 | Tax Deferred Rollover |
| Black Diamond Income Fund | Black Diamond Group Limited | Dec 31/09 | Tax Deferred Rollover |
| Boardwalk Real Estate Investment Trust | Not affected | ||
| Bonavista Energy Trust | Bonavista Energy Corporation | Jan 4/11 | Tax Deferred Rollover |
| Bonnett's Energy Services Trust | Bonnett's Energy Corp | June 30/11 | Tax Deferred Rollover |
| Bonterra Energy Income Trust | Bonterra Energy Corp | Nov 12/08 | Tax election form required |
| Boston Pizza Royalties Income Fund | Not converting | ||
| Boyd Group Income Fund | Not converting | ||
| Brookfield Real Estate Services Fund | Brookfield Real Estate Services Inc. | Dec 31/10 | Tax Deferred Rollover |
| Brookfield Renewable Power Fund | Brookfield Renewable Energy Partners L.P. | Nov 28/11 | Tax election form required |
| BTB Real Estate Investment Trust | Not affected | ||
| Canadian Apartment Properties REIT | Not affected | ||
| Canadian Helicopters Income Fund | Canadian Helicopters Group Inc. | Dec 31/10 | Tax Deferred Rollover |
| Canadian Oil Sands Trust | Canadian Oil Sands Limited | Dec 31/10 | Tax Deferred Rollover |
| Canadian Real Estate Investment Trust | Not affected | ||
| Canfor Pulp Income Fund | Canfor Pulp Products Inc. | Jan 1/11 | Tax Deferred Rollover |
| CanWel Building Materials Income Fund | CanWel Holdings Corp. | Feb 1/10 | Tax Deferred Rollover |
| Carfinco Income Fund | Carfinco Financial Group Inc. | Jan 3/12 | Tax Deferred Rollover |
| Cargojet Income Fund | Cargojet Inc. | Jan 4/11 | Tax Deferred Rollover |
| Cathedral Energy Services Income Trust | Cathedral Energy Services Ltd. | Dec 18/09 | Tax Deferred Rollover |
| Chartwell Seniors Housing Real Estate Investment Trust | Not affected | ||
| Chemtrade Logistics Income Fund | Not converting | ||
| Chesswood Income Fund | Chesswood Group Limited | Jan 1/11 | Tax Deferred Rollover |
| CI Financial Income Fund | CI Financial Corporation | Jan 1/09 | Tax Deferred Rollover |
| Cineplex Galaxy Income Fund | Cineplex Inc. | Jan 1/11 | Tax Deferred Rollover |
| Clearwater Seafoods Income Fund | Clearwater Seafoods Incorporated | Oct 2/11 | Tax Deferred Rollover |
| CML Healthcare Income Fund | CML Healthcare Inc. | Jan 4/11 | Tax Deferred Rollover |
| Coast Wholesale Appliances Income Fund | Coast Inc. | Jan 4/11 | Tax Deferred Rollover |
| Colabor Income Fund | Colabor Group Inc. | Aug 25/09 | Tax Deferred Rollover |
| Cominar REIT | Not affected | ||
| Consumers' Waterheater Income Fund (The) | EnerCare Inc. | Jan 1/11 | Tax Deferred Rollover |
| Contrans Income Fund | Contrans Group Inc. | Dec 1/09 | Tax Deferred Rollover |
| Crescent Point Energy Trust | Crescent Point Energy Corp. | Jul 2/09 | Tax Deferred Rollover |
| Crombie REIT | Not affected | ||
| Data Group Income Fund (The) | Data Group Inc. | Jan 1/12 | Tax Deferred Rollover |
| Davis + Henderson Income Fund | Davis & Henderson Corp. | Jan 4/11 | Tax Deferred Rollover |
| Daylight Resources Trust | Daylight Energy Ltd. | May 7/10 | Tax Deferred Rollover |
| DirectCash Income Fund | DirectCash Payments Inc. | Jan 4/11 | Tax Deferred Rollover |
| Enbridge Income Fund | Enbridge Income Fund Holdings Inc. | Dec 17/10 | Tax election form required |
| Enerplus Resources Fund | Enerplus Corporation | Jan 1/11 | Tax Deferred Rollover |
| Enterra Energy Trust | Equal Energy Ltd. | May 31/10 | Tax Deferred Rollover |
| Essential Energy Services Trust | Essential Energy Services Ltd. | Apr 29/10 | Tax Deferred Rollover |
| Exchange Industrial Income Fund | Exchange Industrial Corporation | Jul 29/09 | Tax Deferred Rollover |
| Extendicare REIT | Extendicare Inc. | Jul1/12 | Tax Deferred Rollover |
| Firm Capital Mtg Invmnt Trust | Firm Capital Mtg Invmnt Corp. | Jan 1/11 | Tax Deferred Rollover |
| First National Financial Income Fund | First National Financial Corporation | Jan 1/11 | Tax Deferred Rollover |
| FP Newspapers Income Fund | FP Newspapers Inc. | Dec 31/10 | Tax Deferred Rollover |
| Freehold Royalty Trust | Freehold Royalties Ltd. | Jan 4/11 | Tax Deferred Rollover |
| Futuremed HealthCare Income Fund | Futuremed Healthcare Pdts Corp | Jan 1/11 | Tax Deferred Rollover |
| Gamehost Income Fund | Gamehost Inc. | Dec 31/10 | Tax Deferred Rollover |
| General Donlee Income Fund | General Donlee Canada Inc. | Jan 1/11 | Tax Deferred Rollover |
| GENIVAR Income Fund | GENIVAR Inc. | Jan 1/11 | Tax Deferred Rollover |
| GMP Capital Trust | GMP Capital Inc. | May 15/09 | Tax Deferred Rollover |
| H&R Real Estate Investment Trust Stapled Unit | Not affected | ||
| Hardwoods Distribution Income Fund | Hardwoods Distribution Inc. | July 1/11 | Tax Deferred Rollover |
| Home Equity Income Trust | HOMEQ Corporation | Jun 30/09 | Tax Deferred Rollover |
| IBI Income Fund | IBI Group Inc. | Jan 1/11 | Tax Deferred Rollover |
| Innergex Power Income Fund | Innergex Renewable Energy Inc. | Mar 29/10 | Tax Deferred Rollover |
| Inter Pipeline Fund | Inter Pipeline Ltd | Sept 1/13 | Tax election form required |
| InterRent REIT | Not affected | ||
| Jazz Air Income Fund | Chorus Aviation Inc. | Jan 4/11 | Tax election form required |
| Just Energy Income Fund | Just Energy Group Inc. | Jan 4/11 | Tax Deferred Rollover |
| K-Bro Linen Income Fund | K-Bro Linen Inc. | Jan 1/11 | Tax Deferred Rollover |
| Keg Royalties Income Fund (The) | Not converting | ||
| Keyera Facilities Income Fund | Keyera Corp. | Jan 1/11 | Tax Deferred Rollover |
| Labrador Iron Ore Rlty Income Fund | Labrador Iron Ore Rlty Corp. | July 1/10 | Tax Deferred Rollover |
| Lakeview Hotel Real Estate Investment Trust | Lakeview Hotel Investment Corp | Dec 31/12 | Tax Deferred Rollover |
| Lanesborough Real Estate Investment Trust | Not converting | ||
| Liquor Stores Income Fund | Liquor Stores N.A. Ltd. | Jan 1/11 | Tax Deferred Rollover |
| Macquarie Pwr & Infrastructure Income Fnd | Macquarie Pwr & Infrastructure Corp | Jan 1/11 | Tax Deferred Rollover |
| Morguard REIT | Not affected | ||
| Morneau Sobeco Income Fund | Morneau Shepell Inc. | Jan 1/11 | Tax Deferred Rollover |
| Mullen Group Income Fund | Mullen Group Ltd. | May 1/09 | Tax election form required |
| NAL Oil & Gas Trust | NAL Energy Corporation | Jan 4/11 | Tax Deferred Rollover |
| New Flyer Industries Inc. | See Company Website | ||
| Newalta Income Fund | Newalta | Dec 31/08 | Tax election form required |
| Newport Partners Income Fund | Newport Inc | April 1/11 | Tax Deferred Rollover |
| Noranda Income Fund | To be Determined | ||
| North West Company Fund | North West Company Inc. | Jan 1/11 | Tax Deferred Rollover |
| Northland Power Income Trust | Northland Power Inc. | Jan 1/11 | Tax Deferred Rollover |
| Paramount Energy Trust | Perpetual Energy Inc. | Jun 30/10 | Tax Deferred Rollover |
| Park Lawn Income Trust | Park Lawn Corporation | Jan 4/11 | Tax Deferred Rollover |
| Parkland Income Fund | Parkland Fuel Corp. | Dec 31/10 | Tax Deferred Rollover |
| Partners Real Estate Investment Trust | Not affected | ||
| PDM Royalties Income Fund | Imvescor Restaurant Group Inc. | Oct 10/09 | Tax Deferred Rollover |
| Peak Energy Services Trust | Peak Energy Services Ltd. | Jan 4/11 | Tax Deferred Rollover |
| Pembina Pipeline Income Fund | Pembina Pipeline Corporation | Oct 1/10 | Tax Deferred Rollover |
| Pengrowth Energy Trust | Pengrowth Energy Corporation | Dec 31/10 | Tax Deferred Rollover |
| Penn West Energy Trust | Penn West Exploration | Jan 1/11 | Tax Deferred Rollover |
| Petrowest Energy Services Trust | Petrowest Corporation | July 1/11 | Tax Deferred Rollover |
| Peyto Energy Trust | Peyto Exploration & Development Corp | Jan 4/11 | Tax Deferred Rollover |
| Phoenix Technology Income Fund | PHX Energy Services Corp | Dec 31/10 | Tax Deferred Rollover |
| Pollard Banknote Income Fund | Pollard Banknote Limited | May 14/10 | Tax Deferred Rollover |
| Precision Drilling Trust | Precision Drilling Corporation | Jun 1/10 | Tax Deferred Rollover |
| Premium Brands Income Fund | Premium Brands Holding Corporation | Jul 22/09 | Tax Deferred Rollover |
| Primaris Retail REIT | Not affected | ||
| Prime Restaurants Royalty Income Fund | Prime Restaurants Inc. | Apr 1/10 | Tax Deferred Rollover |
| Progress Energy Trust | Progress Energy Resources Corp. | Jan 15/09 | Tax Deferred Rollover |
| Provident Energy Trust | Provident Energy Ltd. | Jan 1/11 | Tax Deferred Rollover |
| PRT Forest Regeneration Income Fund | PRT Growing Services Ltd. | Oct 1/11 | Tax Deferred Rollover |
| Pure Industrial Real Estate Trust | Not affected | ||
| Retrocom Mid-Market Real Estate Investment Trust | Not affected | ||
| Richards Packaging Income Fund | Not converting | ||
| RioCan Real Estate Investment Trust | Not affected | ||
| Rogers Sugar Income Fund | Rogers Sugar Inc. | Jan 1/11 | Tax Deferred Rollover |
| Royal Host REIT | Royal Host Inc. | Jan 1/11 | Tax Deferred Rollover |
| Second Cup Royalty Income Fund | Second Cup Ltd. | Jan 4/11 | Tax Deferred Rollover |
| SFK Pulp Fund | Fibrek Inc. | May 25/10 | Tax Deferred Rollover |
| SIR Royalty Income Fund | Not converting | ||
| Sterling Shoes Income Fund | Sterling Shoes Inc. | Jul 2/10 | Tax Deferred Rollover |
| Strongco Income Fund | Strongco Corporation | Jul 2/10 | Tax Deferred Rollover |
| Summit Industrial Income REIT | Not affected | ||
| Sun Gro Horticulture Income Fund | Sun Gro Horticulture Inc. | Dec 31/10 | Tax Deferred Rollover |
| Swiss Water Decaffeinated Coffee Income Fund | Ten Peaks Coffee Company Inc. | Jan 4/11 | Tax Deferred Rollover |
| Temple REIT | Temple Hotels Inc. | Dec 31/12 | Tax Deferred Rollover |
| TerraVest Income Fund | Terravest Capital Inc. | Oct 31/12 | Tax Deferred Rollover |
| Total Energy Services Trust | Total Energy Services Inc. | May 20/09 | Tax Deferred Rollover |
| Tree Island Wire Income Fund | Tree Island Steel Ltd. | Oct 1/12 | Tax Deferred Rollover |
| Trilogy Energy Trust | Trilogy Energy Corp. | Feb 5/10 | Tax election form required |
| Vermilion Energy Trust | Vermillion Energy Inc. | 1/Sep/10 | Tax Deferred Rollover |
| Vicwest Income Fund | Vicwest Inc. | Jan 1/11 | Tax Deferred Rollover |
| Village Farms Income Fund | Village Farms International Inc. | Dec 31/09 | Tax Deferred Rollover |
| Wajax Income Fund | Wajax Corporation | Jan 1/11 | Tax Deferred Rollover |
| Westshore Terminals Income Fund | Westshore Terminals Inv. Corp. | Jan 1/11 | Tax election form required |
| Whiterock Real Estate Investment Trust | Not affected | ||
| Yellow Pages Income Fund | Yellow Media Inc. | Nov 1/10 | Tax Deferred Rollover |
