| Tax-Efficient Income |
| Depending on the
characteristics of income received by the trust, unitholders may receive a
portion of the distributions as a return of capital under Canadian tax rules.
The return of capital component reduces the adjusted cost base of the trust
units for purposes of calculating capital gains tax when the units are sold. A
portion of the distributions is deemed a return on capital and taxable as
income. |
| |
| Distribution Reinvestment Plan |
| Unitholders have the
opportunity to elect to reinvest monthly cash distributions made by the Trust
in additional units and to purchase additional units for cash through
participation in the Distribution Reinvestment Plan. |
| |
| Distribution Enhancement |
| The trust can utilize
its loan facility when necessary to assist in earning distributable income, as
well as effecting market purchases of units and maintaining liquidity. The
Trust can borrow up to an amount not exceeding 33.3% of the value of the assets
within the portfolio. |
| |
| Liquidity |
| TSX Listing The
trust's units can be bought and sold on the TSX under the symbol
BBB.un. |
| |
| Mandatory Market
Purchase Program To enhance liquidity and provide market support for the
units, the Trust will be obligated to purchase for cancellation any units
offered in the market at the then prevailing market price if the price at which
units are offered for sale is less than 92.5% of the Net Asset Value per Unit,
subject to some limitations. See the Trust's prospectus for
details. |
| |
| Eligibility For Investment |
| The Trust's units are
considered Canadian property for RRSPs, RRIFs, DPSPs and RESPs. |
