On the rollover date of the Limited Partnership, investors are deemed to dispose of their units in the Limited Partnership for proceeds equal to and to have acquired Terra Small Cap Resource Class R shares at a cost equal to the ACB of the Limited Partnership units. Please be advised that individual circumstances may result in an ACB per unit that is different. Investors will need to consult a tax professional for advice.

The adjusted cost base (ACB) per share of Terra Small Cap 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. To view the ACB for a Terra Flow-Through Limited Partnership, select a link below:

Terra 2010 Mining & Energy ACB

Terra 2009 Mining & Energy ACB

Terra 2008 Mining & Energy ACB

Terra 2007 Energy & Mining ACB

Terra 2006 Energy ACB

Terra 2006 Mining ACB

Terra 2005 Mining ACB

Terra 2005 Oil & Gas ACB

Note 1: Issue costs are deductible for tax purposes over 5 years. Undeducted costs reduce ACB at rollover.

Note 2: Information on unamortized issue costs and how they can be deducted can be found in the "Notice to Former Unitholders" for the corresponding Terra issue. Copies can be downloaded from the "Undeducted Issue Costs" section of the "Tax" tab on our website.

Disclaimer: The adjusted cost base (ACB) per share of Terra Small Cap Resource Class is updated on an annual basis and on rollover 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. Terra 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 Terra, the general partner of each Terra Limited Partnership 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 the Terra Small Cap Resource Fund. Mutual funds are not guaranteed, their values change frequently and past performance may not be repeated.