The following information is provided for your convenience. Tax forms are availble for download below.
Flow-Through Tax Guides
Front Street Flow-Through Tax Guide (2009)
ACB Guides (ACB per Unit)
| Flow-Through Year | Initial ACB per LP Unit | Final ACB per Rollover Unit |
|---|
| Front Street Flow-Through 2004 | - | $5.0627 |
| Front Street Flow-Through 2005 | $18.7281 | $7.2154 |
| Front Street Flow-Through 2006 - I | $6.3751 | $3.2929 |
| Front Street Flow-Through 2006 - II | $8.3832 | $4.0845 |
| Front Street Flow-Through 2007 | $5.5479 | $2.4676 |
| Front Street Flow-Through 2008 | - | - |
Distributions per Unit
Front Street Resource Fund - Class B
Formerly Resource Opportunities Fund - Series B
| Dec 31st Year End | Distribution Amount | Reinvestment NAV |
|---|
| 2006 | $0.026953 | $9.9603 |
| 2007 | $2.259996 | $9.0428 |
| 2008 | $1.1117 | $2.85 |
Rollover Info
Final NAV per Partnership Unit
| |
|---|
| Front Street Flow-Through 2004 | $31.73773 |
| Front Street Flow-Through 2005 | $28.9275 |
| Front Street Flow-Through 2006 – I | $19.0193 |
| Front Street Flow-Through 2006 – II | $18.3098 |
| Front Street Flow-Through 2007 | $6.037 |
| Front Street Flow-Through 2008 | $22.0287 |
Rollover Mutual Fund NAV
| NAV | Rollover Date |
|---|
| Front Street Flow-Through 2004 | $10.00 | February 8, 2006 |
| Front Street Flow-Through 2005 | $9.9618 | January 26, 2007 |
| Front Street Flow-Through 2006 – I | $8.5023 | January 31, 2008 |
| Front Street Flow-Through 2006 – II | $8.5023 | January 31, 2008 |
| Front Street Flow-Through 2007 | $5.6054 | February 2, 2009 |
| Front Street Flow-Through 2008 | $9.2363 | February 4, 2010 |
Exchange Ratio per Partnership Unit
| |
|---|
| Front Street Flow-Through 2004 | 3.173773 |
| Front Street Flow-Through 2005 | 2.9038 |
| Front Street Flow-Through 2006 – I | 2.23695 |
| Front Street Flow-Through 2006 – II | 2.153511 |
| Front Street Flow-Through 2007 | $1.076997 |
| Front Street Flow-Through 2008 | $2.385013 |
Flow-Through Partnerships rollover into the Front Street Resource Fund(formerly Front Street Resource Opportunities Fund FSC321, and Front Street Rollover Fund FSC200)
- Fund Series B [Front End Load]
- Fund Code: FSC 401
- A non-taxable event
- No Redemption Fee
- No Hold Period
- Switch within the Front Street Mutual Funds Ltd. (Diversified Income Fund, Small Cap Fund, Special Opportunities Canadian Fund, Money Market Fund, Canadian Equity Fund)
At-Risk Amount
At-Risk Amount – 2007 Tax Year
| At-Risk Amount |
|---|
| Front Street Flow-Through 2004 | - |
| Front Street Flow-Through 2005 | - |
| Front Street Flow-Through 2006 – I | $7.3708 |
| Front Street Flow-Through 2006 – II | $8.78669 |
| Front Street Flow-Through 2007 | $4.90043 |
| Front Street Flow-Through 2008 | $27.2487 |
I.D.#s & CUSIPS
Partnership ID #
| |
|---|
| Front Street Flow-Through 2004 | HA8097420 |
| Front Street Flow-Through 2005 | HA8151243 |
| Front Street Flow-Through 2006 – I | HA8680894 |
| Front Street Flow-Through 2006 – II | HA9264961 |
| Front Street Flow-Through 2007 | HA9273764 |
| Front Street Flow-Through 2008 | HA9999848 |
| Front Street Flow-Through 2009 | HB0789485 |
Quebec Tax ID #
| |
|---|
| Front Street Flow-Through 2004 | QAF-2004-01053 |
| Front Street Flow-Through 2005 | QAF-05-01076 |
| Front Street Flow-Through 2006 – I | QAF-06-01114 |
| Front Street Flow-Through 2006 – II | QAF-06-01144 |
| Front Street Flow-Through 2007 | QAF-06-01170 |
| Front Street Flow-Through 2008 | QAF-07-01243 |
CUSIPS
| |
|---|
| Front Street Flow-Through 2004 | 35902N104 |
| Front Street Flow-Through 2005 | 35902V106 |
| Front Street Flow-Through 2006 – I | 35902Q10 |
| Front Street Flow-Through 2006 – II | n/a |
| Front Street Flow-Through 2007 | 35902X102 |
| Front Street Flow-Through 2008 | 35902Y100 |
| Front Street Flow-Through 2009 | 35903B109 |
Tax Form: T3
Tax Form: T5013 (Tax Factors)
