{"id":66497,"date":"2018-01-24T18:43:23","date_gmt":"2018-01-24T18:43:23","guid":{"rendered":"http:\/\/iflo.ca\/clients\/rodeo\/?page_id=66497"},"modified":"2018-03-22T10:46:38","modified_gmt":"2018-03-22T14:46:38","slug":"flow-through-investments","status":"publish","type":"page","link":"https:\/\/meadowbankasset.com\/flow-through-investments\/","title":{"rendered":"Flow Through Investments"},"content":{"rendered":"<p>[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_column_text]<\/p>\n<h3 style=\"text-align: center;\">Advantages of Flow-Through\u00a0Limited Partnerships<\/h3>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\"><strong>Potential for Capital Appreciation:<\/strong> <\/span>Flow-through LPs primarily invest in growth-oriented oil &amp; gas and mining exploration, production and development companies.<\/li>\n<li><span style=\"color: #0000ff;\"><strong>Reduce Current Taxable Income:<\/strong> <\/span>CEE flow-through LPs may be structured such that the amount invested is 100% tax deductible against any source of income in the year the investment is made (except in Quebec). Additional deductions may also be available in subsequent years.<\/li>\n<li><strong><span style=\"color: #0000ff;\">Preferential Tax Treatment of Capital Gains:<\/span><\/strong> Tax deductions shelter income and reduce the adjusted cost base of the investment to nil. As a result, proceeds realized on disposition are taxed as capital gains.<\/li>\n<li><span style=\"color: #0000ff;\"><strong>Tax Deferral:<\/strong> <\/span>Taxable income in the year of investment is effectively converted to capital gains tax in the year of the disposition.<\/li>\n<li><strong><span style=\"color: #0000ff;\">Take Advantage of Capital Losses:<\/span><\/strong> Realized capital losses and\/or net capital loss carry-forwards can be used to offset capital gains realized. l Diversification: Flow-through limited partnerships may offer exposure to several public and private issuers of flow-through shares.<\/li>\n<li><strong><span style=\"color: #0000ff;\">Professional Investment Management:<\/span><\/strong> Flow-through limited partnerships are actively managed by professional portfolio managers.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_column_text]<\/p>\n<h3 style=\"text-align: center;\">Who can benefit from Flow-Through Limited Partnerships<\/h3>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<ul>\n<li><strong><span style=\"color: #3366ff;\">High-Income Earners:<\/span> <\/strong>High-income earners who are taxable at the highest marginal tax rate.<\/li>\n<li><strong><span style=\"color: #3366ff;\">Investors Taxable at Lower Rates in the Future:<\/span><\/strong> Flow-through limited partnerships can be used to defer taxes to periods when an investor will be taxed at a lower tax rate.<\/li>\n<li><strong><span style=\"color: #3366ff;\">Recipients of Large Lump Sums of Taxable Income:<\/span><\/strong> A recipient of a large lump sum of taxable income can use flow-through limited partnerships to shelter the payment from taxes.<\/li>\n<li><strong><span style=\"color: #3366ff;\">Investors With Capital Losses:<\/span><\/strong> Investors with capital losses and\/or net capital loss carry-forwards can offset capital gains realized on disposition of flow-through limited partnership units.<\/li>\n<li><strong><span style=\"color: #3366ff;\">Investors Who Plan to Make a Charitable Donation:<\/span> <\/strong>Investors can maximize tax savings by donating the mutual fund units from the rollover event to qualified charitable organizations.<\/li>\n<li><strong><span style=\"color: #3366ff;\">Investors Saving for Retirement:<\/span> <\/strong>Investors can use flow-through limited partnerships to augment their retirement savings while obtaining tax benefits similar to those provided by RRSPs.<\/li>\n<li><span style=\"color: #3366ff;\"><strong>High-Income Seniors:<\/strong> <\/span>High-income seniors can use flow-through limited partnerships to reduce taxable income to maximize OAS benefits.<\/li>\n<li><span style=\"color: #3366ff;\"><strong>Corporations:<\/strong><\/span> Corporations, including personal holding companies, can also take advantage of many of the benefits offered by flowthrough limited partnerships.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; 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padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_column_text] Advantages of Flow-Through\u00a0Limited Partnerships [\/vc_column_text][vc_column_text] Potential for Capital Appreciation: Flow-through LPs primarily invest in growth-oriented oil &amp; gas and mining exploration, production and development companies. Reduce Current Taxable Income: CEE flow-through LPs may be structured such that the amount invested is 100% tax deductible against any source of income in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-full-width.php","meta":{"footnotes":""},"acf":[],"_links":{"self":[{"href":"https:\/\/meadowbankasset.com\/wp-json\/wp\/v2\/pages\/66497"}],"collection":[{"href":"https:\/\/meadowbankasset.com\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/meadowbankasset.com\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/meadowbankasset.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/meadowbankasset.com\/wp-json\/wp\/v2\/comments?post=66497"}],"version-history":[{"count":0,"href":"https:\/\/meadowbankasset.com\/wp-json\/wp\/v2\/pages\/66497\/revisions"}],"wp:attachment":[{"href":"https:\/\/meadowbankasset.com\/wp-json\/wp\/v2\/media?parent=66497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}