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 (2007)
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 | - |
| Front Street Flow-Through 2006 - II | $8.3832 | - |
| Front Street Flow-Through 2007 | - | - |
| Front Street Flow-Through 2008 | - | - |
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 | - |
| Front Street Flow-Through 2008 | - |
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 | - | - |
| Front Street Flow-Through 2008 | - | - |
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 | - |
| Front Street Flow-Through 2008 | - |
Flow-Through Partnerships rollover into the Front Street Resource Opportunities(formerly Front Street Rollover Fund FSC200)
- Fund Series B [Front End Load]
- Fund Code: FSC321
- A non-taxable event
- No Redemption Fee
- No Hold Period
- Switch within the Front Street Opportunities Fund Ltd. (Yield Opportunities Fund, Cdn Equity Opportunities Fund, Cash Fund, Small Cap Opportunities Fund)
At Risk Amount
At-Risk Amount – 2007 Tax Year
| At-Risk Amount |
|---|
| Front Street Flow-Through 2004 | - |
| Front Street Flow-Through 2005 | $20.2167 |
| Front Street Flow-Through 2006 – I | $9.2069 |
| Front Street Flow-Through 2006 – II | $11.1701 |
| Front Street Flow-Through 2007 | $25.00 |
| Front Street Flow-Through 2008 | - |
Capital Gains Estimates
Not available until Winter/Spring 2009
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 | - |
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 | - |
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 | 5902X102 |
| Front Street Flow-Through 2008 | - |
Tax Form: T3
Tax Form: T5013 (Tax Factors)
