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MSP > FLOW-THROUGH LIMITED PARTNERSHIPS |
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| For more information on a particular partnership, click on its name in the table below. |
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| Glossary |
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| first closing date |
The date of the first closing of the offering of the partnership’s units. |
| rollover date |
In respect of a dissolved partnership, the date on which that partnership transferred its assets to Mackenzie Financial Capital Corporation. |
| latest valuation date |
In respect of an active partnership, the most recent valuation date for that partnership. |
| NAVPU |
The net asset value per limited partnership unit. |
| after-tax return |
The total after-tax return over the period from the first closing date to the rollover date or the latest valuation date, as applicable, assuming that: |
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(i) |
the limited partner deducted, for income tax purposes, the full $25 per unit invested in the year of investment; |
| (ii) |
the limited partner is an individual subject to a combined federal and provincial marginal tax rate of 46.41%; |
| (iii) |
each unit has an adjusted cost base of nil; |
| (iv) |
the limited partner disposes of each unit at the indicated net asset value per unit on the date in respect of which such net asset value per unit was determined; and |
| (v) |
the limited partner’s proceeds of disposition are reduced by the tax owing in respect of his or her capital gain on such disposition. |
| The actual after-tax rate of return for a limited partner of these partnerships may vary from the returns in the table depending on a number of factors, including, without limitation, the limited partner’s province or territory of residence, his or her marginal tax rate, the date of disposition, actual capital gains inclusions and actual deductions or credits received. |
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