Background > Canadian Energy Trusts:
                            An Integral Component of the Canadian Oil and Gas Industry

Download PDF:
Main Report (incl. executive summary)
Appendix A1 - Statement by the Minister of Finance - Oct. 31
Appendix A2 - Coalition Backgrounder

Appendix B - Taxation of Income Trusts: Is it Worth the Cost and the Turmoil? by Yves L. Fortin - Nov. 2006

Appendix C - The Inconvenient Truth about Trusts, by Gordon Tait (BMO Capital Markets)

Appendix D - A Perspective on Trusts and Taxes, by Gordon Tait (BMO Capital Markets)

Appendix E - Market Cap Weekly, BMO Capital Markets - Nov. 9

Appendix F - CO2 Enhanced Recovery: Where to from here? (ARC Energy Trust) - Nov. 21

Appendix G1 - Income trusts are efficient at investing and growing, PriceWaterhouseCoopers LLP - Dec. 7

Appendix G2 - Income Trust Report, PriceWaterhouseCoopers LLP - Dec. 11

Appendix H - Taxation Process for Trust Income

Appendix I - Comparison of Income Trusts and Public Corporations - Taxability