Energy Plus Income Trust
TSX : EPF.UN

Energy Plus Income Trust

March 14, 2007 20:15 ET

Energy Plus Income Trust 2006 Income Tax Information

CALGARY, ALBERTA--(CCNMatthews - March 14, 2007) - The following information is intended to assist holders of units of Energy Plus Income Trust (TSX:EPF.UN) (the "Trust") in the preparation of their 2006 Income Tax Return. This summary table below is directed to a unitholder who, for the purposes of the Income Tax Act (Canada) is a resident of Canada and holds the units as capital property.



Eligible Non-Eligible
Record Date Pay Date Income Dividends Dividends

31-Jan-06 15-Feb-06 $ 0.0538 $ 0.0006 $ 0.0008
28-Feb-06 15-Mar-06 $ 0.0538 $ 0.0006 $ 0.0008
31-Mar-06 17-Apr-06 $ 0.0538 $ 0.0006 $ 0.0008
30-Apr-06 15-May-06 $ 0.0538 $ 0.0006 $ 0.0008
31-May-06 15-Jun-06 $ 0.0538 $ 0.0006 $ 0.0008
30-Jun-06 14-Jul-06 $ 0.0538 $ 0.0006 $ 0.0008
31-Jul-06 15-Aug-06 $ 0.0538 $ 0.0006 $ 0.0008
31-Aug-06 15-Sep-06 $ 0.0538 $ 0.0006 $ 0.0008
30-Sep-06 16-Oct-06 $ 0.0538 $ 0.0006 $ 0.0008
31-Oct-06 15-Nov-06 $ 0.0538 $ 0.0006 $ 0.0008
30-Nov-06 15-Dec-06 $ 0.0538 $ 0.0006 $ 0.0008
31-Dec-06 15-Jan-07 $ 0.0538 $ 0.0006 $ 0.0008
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$ 0.6456 $ 0.0072 $ 0.00960
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Return of Total
Record Date Pay Date Capital Gain Capital Distribution

31-Jan-06 15-Feb-06 $ 0.0102 $ 0.0346 $ 0.1000
28-Feb-06 15-Mar-06 $ 0.0102 $ 0.0346 $ 0.1000
31-Mar-06 17-Apr-06 $ 0.0102 $ 0.0346 $ 0.1000
30-Apr-06 15-May-06 $ 0.0102 $ 0.0346 $ 0.1000
31-May-06 15-Jun-06 $ 0.0102 $ 0.0346 $ 0.1000
30-Jun-06 14-Jul-06 $ 0.0102 $ 0.0346 $ 0.1000
31-Jul-06 15-Aug-06 $ 0.0102 $ 0.0346 $ 0.1000
31-Aug-06 15-Sep-06 $ 0.0102 $ 0.0346 $ 0.1000
30-Sep-06 16-Oct-06 $ 0.0102 $ 0.0346 $ 0.1000
31-Oct-06 15-Nov-06 $ 0.0102 $ 0.0346 $ 0.1000
30-Nov-06 15-Dec-06 $ 0.0102 $ 0.0346 $ 0.1000
31-Dec-06 15-Jan-07 $ 0.0102 $ 0.0346 $ 0.1000
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$ 0.1224 $ 0.4152 $ 1.2000
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Each Unitholder will receive a T3 supplementary slip for 2006 that will indicate the amount of "Other Income" - Box 26 ,"Eligible Dividends" - Box 49, "Non-Eligible Dividends" - Box 23, "Capital Gains" - Box 21 and "Return of Capital" - Box 42 that are to be included in their tax return. The dividends will be subject to the standard gross-up and federal dividend tax credit rules. The T3 supplementary slips are prepared by Computershare Trust Company of Canada and/or investment dealers.

The return of capital to the Unitholder is a non-taxable amount and will reduce the Adjusted Cost Base of the Unitholder's Units.

If the Units were held within a RRSP, DPSP, or RRIF, then no T3 slip will be received and no amount would be required to be reported on the Unitholder's personal tax return.

Contact Information

  • Energy Plus Income Trust
    Joe MacDonald
    Executive Vice President, Sales and Marketing
    1-877-261-9674
    Website: www.citadelfunds.com