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MACKENZIE MASTER LIMITED PARTNERSHIP

 
MMLP Adjusted Cost Base

All Limited Partners who sent in their Power of Attorney prior to or on the rollover deadline received a T2059 form (Deferral of Capital Gains). Mackenzie Financial has no knowledge whether or not the T2059 was filed and claimed by the client with Canada Revenue Agency.

If you filed the T2059 with Canada Revenue Agency:

Enter the amount of Box B (the Agreed Amount@) from the T2059 on Line 1 of the ACB worksheet.

If you did not file the T2059 with Canada Revenue Agency:

Enter the # of Mackenzie Master Limited Partnership Units received on rollover:
Multiply by the Fair Market Value (see chart below) X  
Total Fair Market Value - enter on Line 1 of the ACB Worksheet =  
         
Partnership  Pre-Conversion
ACB/Unit 
Conversion
Date
Exchange
Rate/Unit*
Fair Market Value of MMLP/Unit
Partnership 1987 $0.00 June 23, 1995 37.86 $20.00
Partnership 1988 $0.00 June 23, 1995 1.00 $20.00
Partnership 1989 $0.00 June 23, 1995 1.22 $20.00
Partnership 1990 $0.00 June 23, 1995 1.68 $20.00
Partnership 1992 $1.11 June 23, 1995 3.00 $20.00
Partnership 1992-II $2.06 May 10, 1996 2.60 $32.25
Partnership 1993 $0.64 May 10, 1996 0.48 $32.25
Partnership 1994 $0.68 January 17, 1997 0.568 $29.05

* Number of Mackenzie Master Limited Partnerships in exchange for one unit of the Limited Partnership

 
Additional Resources
Calculating the Adjusted Cost Base (ACB) for the Mackenzie Master Limited Partnership