The Depository Trust Company
IMPORTANT
B#:
0515-06
DATE:
November 07, 2006
TO:
All Participants
CATEGORY:
Dividends
FROM:
Tax Product Management/International Services Operations
ATTENTION:
Corporate Actions/Operations/Dividends/Mutual Funds
SUBJECT:
Tax Relief - Country: Canada
List of Eligible Mutual Fund Trusts
Attached please find an updated list of Canadian mutual fund trusts eligible at DTC. As per Important
Notices B#7426 (dated 1/31/05), B#7600 (dated 3/3/05) and B#8291 (dated 8/1/05), these issues may attract
a different rate of withholding tax for certain U.S. and Canadian entities. It is our goal to keep you informed
of any changes to this list on a regular basis. You will be receiving an e-mail alert each time a new issue is
added to the EDS system.
CUSIP
DTC SECURITY DESCRIPTION
000255109
00185T202
001986108
003023108
00433B201
00506E108
00762L101
015910102
021360102
039675103
041900101
05356Q101
A&W REVENUE ROYAL F
APF ENERGY TRUST UNITS
ARC ENERGY TRUST UNITS
ABERDEEN G7 TRUST F
ACCLAIM ENERGY INC TRUST UNIT
ACTIVENERGY INCOME FDF
ANDVANCE ENERGY INCOME FUND TRUST UNIT F
ALGONQUIN POWER INCOME FD
ALTAGAS INCOME TRUST TR UNIT/05
ARTIC GLACIER INCOME FUND F
ARMTEC INFRASTRUCTUREF
AVENIR DIVERSIFIED INCOME TRUST UNIT
05356Q200
055390108
055945109
05651Q103
073176109
08947W108
09259N108
096631106
09852Q102
098536105
098536113
103309100
112207105
12501U102
12582P105
13528U109
135928109
13642L100
13650J104
137513107
14917H105
153546106
16140U100
172595100
18450K102
20823P107
212337109
225908102
239600109
25457R105
265270108
29251D106
29274D604
292963105
29381P102
29666N103
29666N202
29666N301
34415R108
345425102
34549P101
355904103
36466U104
36759M108
390343309
390564102
390564201
403925100
41752X101
AVENIR DIVERSIFIED INCOME TRUST UNIT
BFI CANADA INCOME FD F
BBI CANADIAN
BADGER INCOME FUNDTRUST UNIT FBAYTEX ENERGY TRUST
BIG ROCK INCOME TRUST UNIT
BLACKWATCH ENERGY SERVICES TRUST (TRUST UNITS)
BROADWALK REAL ESTATE INVESTMENT TRUST UNIT
BONTERRA ENERGY INCOMETRUST NEW *BONAVISTA ENERGY TRUST
BONAVISTA ENERGY TRUST
BOYD GROUP INCOME FUND TRUST UNITS
BROMPTON EQUAL WEIGHTF
CCS INCOME TRUST
CML HEALTHCARE INCOME FD UNIT*CANADA TR INCOME INVTS
CANADIAN HOTEL INCOME
CANADIAN OIL SANDS TRUST
CANADIAN REAL ESTATE INVT TR
CANETIC RESOURCES TRUST
CATHEDRAL ENERGY SERVICES INCOME TRUST
CENTRAL GOLD-TRUSTORTGAGE SECURITIES VII, INC
CHARTWELL HSG REIT TRF
CINRAM INTERNATIONAL INCOME FUND
CLEAN PWR INCM FD TR F
CONNORS BROS INCM FD F
CONTRANS INCOME FUND SUB VOTING TRUST UNITS
CRESCENTPOINT ENERGY
DAYLIGHT RESOURCES
DIRECTCASH INCM FD TRF
DUNDEE REAL ESTATE INVT TR UNIT SER A *
ENBRIDGE INCMFD ORD F
ENERPLUS RES FD
ENVERVEST DIVIERSIFIED
ENTERRRA ENERGY TRUST
ESPRIT ENERGY TRUST
ESPRIT ENERGY TRUST
ESPRIT ENERGY TRUST
FOCUS ENERGY TRUST LIMITED F FORDING CANADIAN COAL TRUST
FOREMOST INDUSTRIES INC.
FREEHOLD RTY TR
GAMEHOST INCOME FUND TR UNIT *GATEWAY CASINOS INC F
GREAT EASTERN LTD PFD
GREAT LAKES CARBON INCOME FUND
GREAT LAKES CARBON INCOME FUND
H&R REAL ESTATE
HARVEST FOODS INC DEL
453299109
492564109
504904103
524919107
625281100
6287ER102
65020R109
662906106
665624102
67107T107
699219101
699219994
70137Q101
70468C101
706902103
706902301
706902509
707885109
71648W108
717045108
71712a206
71915R105
740215108
741930309
74326T108
74386K104
75087Q100
76130C106
766910103
774910103
813137106
81732K100
81744G105
824916100
83607x100
855569109
861823102
865916100
865990386
87242Q107
87255J107
88103W100
88604t101
89365Y107
89619Y101
89635P100
896874104
897839106
90385B101
INCOME FINANCIAL TR F
KETCH RESOURCES TRUST
LABRADOR IRON ORE ROYALITY F
LEGACY HOTELS REAL ESTATE INVESTMENT TRUST
MULLEN GROUP
NAV ENERGY TRUST
NEWALTA INCOME FUND (TRUST UNITS) F *
NORTH WEST CO FUND
NORTHERN PROPERTY REAL ESTATE INV TRUST
O & Y REAL ESTATE INVESTMENT TRUST (REIT)
RTS PARAMOUNT EG3/10/3
RTS PARAMOUNT EG3/10/3
PARKLAND INCOME FUND
PEAK ENERGY SERVICES TRUST (UNITS)
PENGROWTH GAS INCOME FD
PENGROWTH GAS INCOME FD
PENGROWTH GAS INCOME FD
PENN WEST ENERGY TRUST
PETROFUND ENERGY TRUST
PEYTO ENERGY TRUST
PHARMACEUTICAL HOLDRS TRUST
PHOENIX TECHNOLOGY INCOME FUND TRUST UNIT F
PRECISION DRILLING TRUST
PRIMEWEST ENERGY TRUST
PROGRESS ENERGY TRUST
PROVIDENT ENERGY TRUST
RAINMAKER INCOME FUND FRETIREMENT RESIDENCES
RIOCAN REIT
ROGERS SUGAR INCOME FUND
SECOND CUP ROYALTY F
SENTRYSELECTDIVERSIFID
SEQUOIA OIL & GAS TR UNIT F*SHININGBANK ENERGY INCOME FUND
SOUND ENERGY TRUST
E3 ENERGY & STARPOINT ENERGY TRUST
STONEHAM DRILLING TRUST (UNIT)
SUMMIT REAL ESTATE INV
SUMMIT REAL EST
TGS NORTH AMERICAN REAL ESTATE INV TRUST
TUSK ENERGY CORPORATION
TERRAVEST INCOME FD F
THUNDER ENERGY TRUST
TRANSFORCE INCOME FUNDTRUST
TRILOGY ENERGY TRUST UNITS
TRINIDAD ENERGY SVCS INCOME TR
TRIZEC CANADA SUBORDINATED VOTING SHARES
TRUE ENERGY TRUST
ULTIMA ENERGY TRUST UNIT
917912206
923728109
92511P103
92647t102
926924101
930787106
949474100
960911105
989132105
UTILITY CORP CL C F
VERMILION ENERGY TRUST "TRUST UNITS"
VERSACOLD INCOME FD UNIT FVICWEST INCOME FUND TRUST UNITVIKING ENERGY ROYALTY
WAJAX INCOME FUND FWELLCO ENERGY SERVICES TRUST
WESTSHORE TERMS INCOME FD
ZARGON OIL & GAS LTD
Important Legal Information: The Depository Trust Company (“DTC”) does not represent or warrant the
accuracy, adequacy, timeliness, completeness or fitness for any particular purpose of the information
contained in this communication, which may be based in part on information obtained from third parties and
not independently verified by DTC and which is provided as is. The information contained in this
communication is not intended to be a substitute for obtaining tax advice from an appropriate professional
advisor. In providing this communication, DTC shall not be liable for (1) any loss resulting directly or
indirectly from mistakes, errors, omissions, interruptions, delays or defects in such communication, unless
caused directly by gross negligence or willful misconduct on the part of DTC, and (2) any special,
consequential, exemplary, incidental or punitive damages.
To ensure compliance with Internal Revenue Service Circular 230, you are hereby notified that: (a) any
discussion of federal tax issues contained or referred to herein is not intended or written to be used, and
cannot be used, for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code;
and (b) as a matter of policy, DTC does not provide tax, legal or accounting advice and accordingly, you
should consult your own tax, legal and accounting advisor before engaging in any transaction.