Canadian Individual Unitholders (2003 to 2006):

US Individual Unitholders (2003 - 2006):

Taxation Year	Qualifying Dividends	Remaining*
2006	100%	-
2005	81.83%	18.17%
2004	74.19%	25.81%
2003	58.38%	41.62%

* The remaining percentage of the distributions are a tax-deferred reduction to the cost of units for tax purposes. If the amount of "Non-Taxable Return of Capital" exceeds the cost of units, the excess should be reported as a capital gain. We believe the Trust should be treated as a qualified corporation for United States tax purposes. For unitholders resident in the United States, taxability of distributions is calculated using U.S. tax rules. The taxable portion of the monthly distribution is determined annually by the Trust based upon current and accumulated earnings in accordance with U.S. tax law.

Investors should consult their brokers and tax advisors to ensure that the information presented here is accurately reflected on their tax returns.

Rounding errors may occur