The information contained on this web page is strictly for information purposes and should in no way be regarded as tax advice. We recommend that investors consult with their tax advisor to determine the optimal use of their tax deductions and applicable tax credits, as well as, the impact, if any, of any alternative minimum tax. If you are a corporation or trust and require assistance, please also consult with your tax advisor.

All investors are responsible for providing any mailing address changes to Terra to ensure that their tax statements are received in a timely manner.

Tax Deductions & Forms (Years 1 and 2)
In years one and two of a flow-through limited partnership, tax information is issued to its limited partners in the form of a T5013A: Statement of Partnership Income ("T5013A") and additionally for Quebec residents, a Releve 15: Montants attribués aux membres d'une société de personnes ("RL-15"). These tax forms assist unitholders of a partnership in preparing their individual tax return and in claiming the flow-through share tax deductions and applicable tax credits.

The T5013A and RL-15 tax forms are mandated to be mailed to all limited partners on or before March 31 of the following year.

For an explanation of the entries on the T5013A and RL-15 Forms from each tax authority see below.