Adjusted Cost Base
|
Original Purchase Price (per LP unit) |
Tax Reporting in the Partnership |
CEE |
Dividends |
Interest |
Business Losses |
Capital Gains |
Unamortized issue costs** |
ACB of CMP Partnership at Rollover |
|
NAV of CMP Partnership at Rollover |
NAV of CMP Fund Corporation at Rollover* |
NAV of DMP Resource Class at Rollover |
Conversion ratio |
(A) ACB for CMP Fund Corp at Rollover* |
ACB for DMP resource Class at Rollover |
| |
Merger of CMP Fund Corporation into DMP Resource Class* |
(B) Capital Gains |
(C) NAVPS for CMP Fund Corporation |
(D) New shares acquired (B / C) |
(E) New ACB for CMP Fund Corp. as at 12/30/2004
[(A)+(B)] / [1+(D)] |
|
(F) NAVPS for DMP Resource Class |
(G) Exchange Ratio (C / F) |
ACB for DMP Resource Class (E / G) |
| |
Tax reporting in DMP Resource Class |
Distribution
Date |
Dividends |
Capital
Gains |
NAVPS |
New
Shares*** |
Dec 31, 2004 |
0.02 |
- |
$30.32 |
0.0006 |
Dec 30, 2005 |
0.01 |
- |
$42.56 |
0.0003 |
Jan 13, 2006 |
- |
$7.50 |
$39.85 |
0.1883 |
Dec 29,2006 |
0.11 |
- |
$51.57 |
0.0021 |
Jan 05, 2007 |
- |
$13.87 |
$34.92 |
0.3971 |
Dec 31, 2007 |
$0.03 |
- |
$35.02 |
0.0008 |
Jan 11, 2008 |
- |
$10.28 |
$25.12 |
0.4092 |
Dec 31, 2008 |
$0.11 |
- |
10.53 |
0.0108 |
Feb 26, 2009 |
- |
$3.61 |
$9.84 |
- |
Dec 31, 2009 |
$0.01 |
- |
$19.45 |
0.0005 |
Jan 21, 2010 |
- |
$1.65 |
$19.61 |
- |
|
|
| |
*All CMP Limited Partnership issues from CMP 2000-I to CMP 2002 were rolled into the CMP Fund Corporation on a tax-deferred basis. All subsequent issues rolled into DMP Resource Class, a class of shares of Dynamic Managed Portfolios Ltd. ("DMP"). CMP Fund Corporation was merged into Canada Dominion Resource Fund Ltd. on December 31, 2004 and was subsequently renamed Dynamic Managed Portfolios Ltd.
**Information on unamortized issue costs and how they can be deducted can be found in the "Rollover Tax Guide" for the corresponding CMP issue. Copies can be downloaded from the "Tax Information/Limited Partners" section of our website.
***Number of additional shares distributed to investors for every share of DMP Resource Class held on the date of the fund's distribution. Distributions are assumed to be reinvested.
Disclaimer
The adjusted cost base (ACB) per share of DMP Resource Class is updated on an annual basis after taking into account interest distributions or capital gains dividends (if any) paid to shareholders of the fund. The ACB is generally used for the calculation of tax related dispositions on the part of shareholders. CMP does not warrant the completeness or accuracy of any of the data contained in or provided by the adjusted cost base estimates above as multiple rollovers, individual transactions, dispositions upon death, all may affect the ACB for each individual. In no event shall CMP, the general partner of each CMP Limited Partnership, Goodman & Company, Investment Counsel Ltd. or Dynamic be held liable for any damages, costs, expenses or assessments resulting from the use or misuse of any information provided hereby. Investors should consult with their professional advisors and/or tax advisors with respect to the tax consequences relating to the disposition of shares of Dynamic Managed Portfolios ("DMP") Ltd.
Commissions, trailing commissions, management fees and expenses all may be associated with mutual fund investments. Please read the prospectus before investing. Mutual funds are not guaranteed, their values change frequently and past performance may not be repeated. Dynamic FundsTM is a division of Goodman & Company, Investment Counsel Ltd. |
