TAX GUIDE FOR PREPARING YOUR

Transcription

1 CMP 03 RESOURCE LIMIED PARNERSHIP CMP 04 RESOURCE LIMIED PARNERSHIP AX GUIDE FOR PREPARING YOUR 04 INDIVIDUAL INCOME AX REURN Dear Limited Partners, Enclosed you will find tax information relating to Forms 503 Statement of Partnership Income and Relevé 5 ( RL-5 ) Amounts allocated to the members of a partnership (for Québec Residents) which will assist you in preparing your 04 individual income tax return and in claiming the flow-through share tax deduction and applicable tax credits in respect of your investment(s) in any of the above listed limited partnerships he information contained in this guide is strictly for information purposes and should in no way be regarded as tax advice We suggest you consult with your tax advisor to determine the optimal use of your share of the federal/provincial deductions/credits, as well as the impact, if any, on your liability for alternative minimum tax If you have any difficulties completing your individual income tax return or claiming any deductions/credits which appear on your 503/RL-5, you should consult your tax advisor If you are a corporation or trust and require assistance, please consult with your tax advisor as this guide is for individual taxpayers only If you are missing any tax forms that make up your 04 General Income ax and Benefit Return, please contact your local tax office or visit the CRA website at Yours truly, GOODMAN & COMPANY, INVESMEN COUNSEL INC

2 ABLE OF CONENS Filing Instructions for Form 503 A Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership (Refer to Exhibit A and A) 3 B Claiming Canadian Exploration Expenses (CEE) and Canadian Development Expenses (CDE) (Refer to Exhibit B) 4 C Claiming the Federal Investment ax Credit (Refer to Exhibit C) 4 For Ontario Residents Only D Claiming the Ontario Flow-hrough Share ax Credit (Refer to Exhibit D) 5 For British Columbia Residents Only E Claiming the British Columbia Mining Flow-hrough Share ax Credit (Refer to Exhibit E) 5 For Manitoba Residents Only F Claiming the Manitoba Mineral Exploration ax Credit (Refer to Exhibit F) 5 For Saskatchewan Residents Only G Claiming the Saskatchewan Mining Exploration ax Credit 5 Filing Instructions for Form RL-5 For Québec Residents Only H Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership (Refer to Exhibit H, H, I, J, K, L) 6 I Claiming Canadian Exploration Expenses and Canadian Development Expenses (Refer to Exhibit I) 7 J Claiming Québec Exploration Expenses (Refer to Exhibit J) 8 Supplementary Exhibits K Relevé 5 Memo Supplementary 0 L Capital Gains Deduction on Resource Property

3 FILING INSRUCIONS FOR FORM 503 A Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership (Refer to Exhibit A and A) Box 04 Limited partnership business income (loss) (Refer to Exhibit A) his amount represents your share of partnership income (loss) for 04 his amount should be reported on line, page of your 04 General Income ax and Benefit Return Boxes 05 and 06 Limited partner s at-risk amount and Limited partner s adjusted at-risk amount hese two amounts represent a limited partner s original cost of the partnerships s interest, plus or minus certain adjustments A limited partner cannot deduct partnership losses and investment tax credits in excess of the at-risk amount A limited partner s share of resource expenses is restricted to the partner s adjusted at-risk amount hese two amounts are not reported in the 04 General Income ax and Benefit Return hey are used by taxpayers and Canada Revenue Agency to determine the limit to which you can deduct losses and resource expenses, as well as investment tax credits that may be claimed Box 08 Limited partnership loss available for carry forward his amount represents your share of the current year limited partnership loss that cannot be deducted Note: You can only deduct this amount from future partnership income allocations if you have a positive at-risk amount Box 8 Interest from Canadian sources (Refer to Exhibit A) his amount represents your share of partnership interest income for 04 his amount should be reported in Part II, Interest and other investment income of Schedule 4 Box 9 Actual amount of dividends (other than eligible dividends) from corporations resident in Canada (Refer to Exhibit A) his amount represents your share of the partnership s actual dividends received from taxable Canadian corporations for 04 he taxable amount of non-eligible dividends from Box 30 should be reported in Part I, axable amount of dividends (eligible and other than eligible) from taxable Canadian corporations of Schedule 4 in either lines, or 3 he federal dividend tax credit amount from Box 3 should be reported on line 45 of Schedule Box 3 Actual amount of eligible dividends from corporations resident in Canada his amount represents your share of the partnership s actual eligible dividends received from taxable Canadian corporations for 04 he taxable amount of eligible dividends from Box 33 should be reported in Part I, axable amount of eligible dividends of Schedule 4 in either lines 5, 6 or 7 he federal dividend tax credit amount from Box 34 should be reported on line 45 of Schedule Box 5 Capital gains (losses) (Refer to Exhibit A) his amount represents your share of partnership capital gains (losses) for 04 his amount should be reported on line 74, 5, 503, and 4PS Information slips Capital gains (or losses) of Schedule 3 GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 3

4 Filing Instructions for Form 503 continued B Claiming Canadian Exploration Expenses (CEE) and Canadian Development Expenses (CDE) (Refer to Exhibit B) Box 90 Renounced Canadian exploration expenses his amount represents your share of Canadian exploration expenses for 04 his amount should be reported in Form 9 Statement of Resource Expenses and Depletion Allowance for calculating the maximum CEE deduction available in 04 to reduce your federal taxable income for the year, or for a future year (i) Report any carry forward balance of Cumulative CEE (CCEE) from the prior year to Area II Box () of your 04 Form 9 A carry forward would arise if you had any undeducted CEE from previous years (ii) Report the amount from Box 90 of the 503 slip to Area I and Area II of Form 9 (iii) Report previous year s claim for the federal investment tax credit and current year s claim for the provincial flow-through share tax credit to Area II of Form 9 (iv) Calculate Box [A-B] by subtracting Box B from Box A Box [A-B] will be the amount carried forward to the 05 taxation year Note: Any unused balance of the CEE pool at the end of the year can be carried forward indefinitely (v) Report Area II, Box B to Area III he total amount in Area III should be reported on line 4, page 3 of your 04 General Income ax and Benefit Return Box 9 Renounced Canadian development expenses his amount represents your share of Canadian development expenses for 04 his amount should be reported in Form 9 Statement of Resource Expenses and Depletion Allowance for calculating the maximum CDE deduction available in 04 to reduce your federal taxable income for the year, or for a future year (i) Report any carry forward balance of Cumulative CDE (CCDE) from the prior year to Area II Box () of your 04 Form 9 A carry forward would arise if you had any undeducted CDE from previous years (ii) Report the amount from Box 9 of the 503 slip to Area I and Area II of Form 9 (iii) Calculate Box [A-B] by subtracting Box B from Box A Box [A-B] will be the amount carried forward to the 05 taxation year Note: Any unused balance of the CDE pool at the end of year can be carried forward indefinitely (iv) Report Area II, Box B to Area III he total amount in Area III should be reported on line 4, page 3 of your 04 General Income ax and Benefit Return C Claiming the Federal Investment ax Credit (Refer to Exhibit C) Box 94 Expenses qualifying for Investment ax Credit (IC) his amount represents the renounced Canadian exploration expenses that qualify for the Investment ax Credit in 04 his amount should be reported on Form 9 Statement of Resource Expenses and Depletion Allowance and 038 Investment ax Credit (Individuals) for calculating the investment tax credit available in 04 to reduce your federal tax payable for the year, for a previous year, or for a future year (i) Report the amount from Box 94 on the 503 slip to Area I & IV of Form 9 (ii) Report the provincial flow-through share tax credit available in the year to Area IV of Form 9 (iii) Calculate the eligible expenditure qualifying for an investment tax credit in Area IV of Form 9 and enter the amount on line 677, Part B of Form 038 GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 4

5 FILING INSRUCIONS FOR FORM 503 continued For Ontario Residents Only D Claiming the Ontario Flow-hrough Share ax Credit (Refer to Exhibit D) Ontario Residents Only Box 00 Expenses qualifying for Ontario tax credit his amount represents the renounced Canadian exploration expenses that qualify for the Ontario Focused Flow-hrough Share ax Credit for 04 his amount should be reported on Form Ontario Focused Flow-hrough Share Resource Expenses (Individuals) for 04 and subsequent years for calculating the total qualifying resource expenses available in 04 Report the amount from Box 00 on the 503 slip on line, or 3 of Form For British Columbia Residents Only E Claiming the British Columbia Mining Flow-hrough Share ax Credit (Refer to Exhibit E) BC Residents Only Box 97 Expenses qualifying for British Columbia tax credit his amount represents the renounced Canadian exploration expenses that qualify for the BC Mining Flow-hrough Share ax Credit for 04 his amount should be reported on Form 3 British Columbia Mining Flow-hrough Share ax Credit for calculating the British Columbia investment tax credit available in 04 Report the amount from Box 97 on the 503 slip on line, Part of Form 3 For Manitoba Residents Only F Claiming the Manitoba Mineral Exploration ax Credit (Refer to Exhibit F) Manitoba Residents Only Box 99 Expenses qualifying for Manitoba tax credit his amount represents the renounced Canadian exploration expenses that qualify for the Manitoba Mineral Exploration ax Credit for 04 his amount should be reported on Form 4 Manitoba Mineral Exploration ax Credit for calculating the Manitoba mining exploration tax credit available in 04 Report the amount from Box 99 of the 503 slip on line, Part of Form 4 For Saskatchewan Residents Only G Claiming the Saskatchewan Mineral Exploration ax Credit Saskatchewan Residents Only Box 98 Expenses qualifying for Saskatchewan tax credit his amount represents the renounced Canadian exploration expenses that qualify for the Saskatchewan Mineral Exploration ax Credit for 04 You will also receive seperately, Form SK-MEC Saskatchewan Mineral Exploration ax Credit, which indicates the amount of Saskatchewan Mineral Exploration ax Credit available for 04 Report the amount of tax credit from Form SK-MEC on line 70 of Form SK48 Saskatchewan ax GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 5

6 FILING INSRUCIONS FOR FORM RL-5 For Québec Residents Only H Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership (Exhibit H, H, I, J, K, L) Box Net Canadian and foreign business income (or loss) (Refer to Exhibit H) his amount represents your share of partnership income (loss) for 04 his amount should be reported on line 9, Income from a partnership of which you were a specified member of Schedule L Boxes 6A, 6B Actual amount of eligible dividends and actual amount of ordinary dividends (Refer to Exhibit H) his amount represents your share of the partnership s actual dividends received from Canadian Corporations for 04 Box 6A represents the amount of eligible dividends Box 6B represents the amount of ordinary dividends (i) Calculate the taxable amount of eligible dividends by multiplying Box 6A of the RL-5 slip by 38 Calculate the taxable amount of ordinary dividends by multiplying Box 6B of the RL-5 slip by 8 he sum of both amounts of taxable dividends should be reported on line 8, page of your 04 Québec Income ax Return (ii) Report the amount in Box 6A and 6B of the RL-5 slip on line 66 and 67, page of your 04 Québec Income ax Return, respectively Box 7 Interest from Canadian sources (Refer to Exhibit H) his amount represents your share of partnership interest income for 04 his amount should be reported on line 30, page of your 04 Québec Income ax Return Box Capital gains (or capital losses) (Refer to Exhibit H) his amount represents your share of partnership capital gains (losses) for the 04 tax year his amount includes the capital gains (losses) resulted from resource property and non-resource property as illustrated in the Note area of your RL-5 slip he capital gains (losses) resulted from resource property should be reported on line 47 of Schedule G he capital gains (losses) resulted from non-resource property should be reported on line of Schedule G If none of the property you disposed of entitles you to the capital gains deduction (see line 9, page 3 of your Québec income tax return and instructions in the Revenu Québec Guide to your 04 return), enter the amount indicated on line 39 of your return on line 34 of Schedule N Note: You are strongly advised to consult with your own tax advisor to determine your eligibility for exemption on capital gains realized from the disposition of resource property Box 4 Gross income (or gross loss) of the partnership his amount represents the total 04 gross income of the partnership You are not required to report this amount in your 04 Québec Income ax Return Box 6 At-risk amount his amount represents a partner s original cost of partnership interest plus or minus certain adjustments A limited partner cannot deduct partnership losses and resource expenses in excess of the at-risk amount his amount is for reference only and is not reported in your 04 Québec Income ax Return Box 7 Limited partnership loss his amount represents your share of the current year limited partnership loss that cannot be deducted Note: You can only deduct this amount from future partnership income allocations if you have a positive at-risk amount GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 6

7 FILING INSRUCIONS FOR FORM RL-5 continued Box 44 Dividend tax credit he dividend tax credit is calculated using the following formulas: (i) For eligible dividends, amount from box 6A 64% (ii) For ordinary dividends, amount from box 6B 839% Report the dividend tax credit on line 45, page 3 of your 04 Québec Income ax Return Box 45 Eligible taxable capital gains amount on resource property (Refer to Exhibit L) his amount entitles you to the capital gains deduction on resource property Report the amount in box 45 on both line 7 and 60 in the form P-760-V Note: You are strongly advised to consult with your own tax advisor to determine your eligibility for exemption on capital gains realized from the disposition of resource property Box 53 Limited-recourse amount his amount represents the total 04 deemed limited-recourse amount of the partnership You are not required to report this amount in your 04 Québec Income ax Return I Claiming Canadian Exploration Expenses and Canadian Development Expenses (Refer to Exhibit I) Box 60 Canadian exploration expenses his amount represents your share of Canadian exploration expenses for 04 his amount should be added to the Canadian Exploration Expenses pool to determine the maximum available deduction We have enclosed a blank Relevé 5 memo supplementary (see Exhibit K) to assist with the calculations (i) Report any carry forward balance of Cumulative CEE (CCEE) from the prior year in column (A) on the Relevé 5 memo supplementary schedule (ii) Report the amount from Box 60 of the Relevé 5 slip in column (B) of the Relevé 5 memo supplementary schedule in the row Cumulative CEE (CCEE) (iii) Report the amount from Box 6 of the Relevé 5 slip in column (F) of the Relevé 5 memo supplementary schedule (iv) Calculate Column (H) by adding column (A) to column (B) and subtracting column (C), (D), (E), (F) and (G) (v) Report your desired CEE claim for the current year in column (J) Note: You may claim any amount of CEE deduction up to a maximum of 00% of Box H (vi) Calculate column (K) by subtracting column (J) from column (H) Column (K) will be carried forward to your 05 Québec income tax return (vii) Report the total amount in column (J) of Relevé 5 memo supplementary schedule to Line 4, Deduction for exploration and development expenses, page of your 04 Québec Income ax Return Box 6 Canadian development expenses his amount represents your share of Canadian development expenses for 04 his amount should be added to the Canadian Development Expenses pool to determine the maximum available deduction We have enclosed a blank Relevé 5 memo supplementary (see Exhibit K) to assist with the calculations (i) Report any carry forward balance of Cumulative CDE (CCDE) from the prior year in column (A) on the Relevé 5 memo supplementary schedule (ii) Report the amount from Box 6 of the Relevé 5 slip in column (B) of the Relevé 5 memo supplementary schedule in the row Cumulative CDE (CCDE) (iii) Calculate Column (H) by adding column (A) to column (B) and subtracting column (C), (D), (E), (F) and (G) (iv) Report your desired CDE claim for the current year in column (J) Note: You may claim any amount of CDE deduction up to a maximum of 30% of Box H (v) Calculate column (K) by subtracting column (J) from column (H) Column (K) will be carried forward to your 05 Québec income tax return (vi) Report the total amount in column (J) of Relevé 5 memo supplementary schedule to Line 4, Deduction for exploration and development expenses, page of your 04 Québec Income ax Return GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 7

8 FILING INSRUCIONS FOR FORM RL-5 continued J Claiming Québec Exploration Expenses (Refer to Exhibit J) Box 6 Québec exploration expenses his amount represents your share of Québec exploration expenses for 04 his amount should be reported on line 50, Other deductions, page of your 04 Québec Income ax Return Also, enter code 09 on line 49, page of your 04 Québec Income ax Return Boxes 6, 63 Québec exploration expenses, Québec surface mining exploration expenses and Québec oil and gas exploration expenses incurred in Québec his amount represents your share of Québec exploration expenses, and surface mining exploration expenses or oil and gas exploration expenses incurred in Québec for 04 From the RL-5 slip, calculate the total amount of (i) 0% of Box 6- (ii) 5% of Box 6- (iii) 0% of Box 63- and (iv) 5% of Box 63- Report this total on line 87, page 3 of your 04 Québec Income ax Return Enter the corresponding number 04, Additional Deduction for Québec Resources in box 86 If you are entitled to more than one type of deduction on line 87, enter the number 80 in box 86 Box 64 Exploration expenses incurred in northern Québec his amount represents your share of exploration expenses incurred in northern Québec Only corporations are entitled to an additional deduction with respect to exploration expenses incurred in northern Québec GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 8

9 EXHIBI A: Reporting Business Income (Loss) Interest & Capital Gains from a Partnership Complete all the sections that apply to you For more information, see the guide Protected B when completed GENERAL 04 Income ax and Benefit Return Protected ONB when 8 completed Information about you he guide contains valuable information to help you complete your return Identification Enter your social insurance When you come to a line on the return that applies to you, go to the line number in the guide for more information number (SIN): Year Month Day Please Print your answer name and the address following below question: Enter your date of birth: First name and initial Did you own or hold foreign property at any time in 04 with Your a total language cost of of more correspondence: than English Français CAN$00,000? See "Foreign income" in the guide for more Votre information langue de correspondance 66 : Yes No Last name If yes, complete Form 35 and attach it to your return Is this return for a deceased person? If you had dealings with a non-resident trust or corporation in 04, see "Foreign income" in the guide Mailing address: Apt No Street No Street name If this return is for a deceased Year Month Day person, enter the date of death: PO Box RR As a resident of Canada, you have to report your income from all sources Marital both status inside and outside Canada City Prov/err Postal code ick the box that applies to your marital status on December 3, 04: otal income Employment income (box 4 of all 4 slips) 0 Married Living common-law 3 Widowed Commissions included on line 0 (box 4 of all 4 slips) 0 I understand that by providing an address, I am registering for online mail and I accept the Wage terms loss and replacement conditions on contributions page 0 of the guide 4 Divorced 5 Separated 6 Single (see line 0 in the guide) 03 Enter an address: Other employment income Information about 04 your spouse or Old age security pension (box 8 of the 4A(OAS) slip) common-law partner 3 (if you ticked box or above) CPP Information QPP benefits about (box your 0 of residence the 4A(P) slip) 4 Disability benefits included on line 4 Enter his or her SIN: Enter your province or territory of (box 6 of the 4A(P) slip) residence on December 3, 04: 5 Other pensions and superannuation Enter his or her first name: 5 Enter the province Elected or territory split-pension where amount (attach Form 03) 6 you currently reside if it is not the Enter his or her net income for 04 same as your mailing Universal address child above: care benefit (UCCB) 7 to claim certain credits: UCCB amount designated to a dependant 85 If you were self-employed in 04, enter the province Employment or territory of insurance and other benefits (box 4 of the 4E slip) Enter the amount of universal child 9 care self-employment: benefit (UCCB) from line 7 axable amount of dividends (eligible and other than eligible) of from his taxable or her return: If you became or Canadian ceased to corporations be a resident (attach of Canada Schedule for income 4) tax purposes 0 in 04, enter the date of: axable amount of dividends other than eligible dividends, Enter the amount of UCCB repayment included Month on Day line 0, from taxable Canadian Month corporations Day from 80 line 3 of his or her return: entry or departure Interest and other investment income (attach Schedule 4) ick this box if he or she was self-employed in 04: Net partnership income: limited or non-active partners only Do not use this area Registered disability savings plan income 5 Rental income Gross 60 Net 6 axable capital gains (attach Schedule 3) 7 Elections Canada (see the Elections Canada page in the tax guide for details or visit wwwelectionsca) Support payments received otal 56 axable amount 8 a RRSP Canadian income citizen? (from all 4RSP slips) 9 A) Are you Yes No Answer the only a Canadian citizen following Other income question if Specify: you are 30 B) As a Canadian Self-employment citizen, do you income authorize the Canada Revenue Agency to give your name, address, to to update the National Register date Business of birth, income and citizenship Elections Gross Canada 6 Electors? Net 35 of Yes No authorization Professional is valid until income you next Gross return 64 Your purposes Net 37 permitted Your file your information will only be used for under the Canada Elections Act, the election agencies, Parliament, and registered Commission which include income sharing information Gross with 66 provincial/territorial members Net 39 of political at parties, Farming as well income as candidates election Gross time 68 Net 4 Fishing income Gross 70 Net 43 Workers' compensation benefits (box 0 of the 5007 slip) 44 Social assistance payments 45 Do not use this area 7 7 Net federal supplements (box of the 4A(OAS) slip) R Add lines 44, 45, and 46 (see line 50 in the guide) = 47 Add lines 0, 04 to 43, and 47 his is your total income 50 = 5000-R Protected B when completed -04 Capital Gains (or Losses) in 04 Schedule 3 For more information, see line 7 in the General Income ax and Benefit Guide, and Guide 4037, Capital Gains Attach a separate sheet of paper if you need more space Attach a copy of this schedule to your return () () (3) (4) (5) Note: If you have a business investment loss, Year of Proceeds of disposition Adjusted cost base Outlays and expenses Gain (or loss) see line 7 in the guide acquisition (from dispositions) (column minus columns 3 and 4) Qualified small business corporation shares (Report, in 3 below, publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares) Number Name of corp and class of shares Qualified Dispositions otal 06 Gain (or loss) 07 Qualified farm property and qualified fishing property Address or legal description Prov/err Mortgage foreclosures and conditional sales repossessions Address or legal description otal 09 Gain (or loss) 0 Prov/err otal 3 Gain (or loss) 4 3 Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares (Report capital gains (or losses) shown on 5, 503, 4PS, and 3 information slips on line 74 or line 76) Number Name of fund/corp and class of shares otal 3 Gain (or loss) 3 4 Real estate, depreciable property, and other properties Address or legal description Prov/err 36 otal 38 Gain (or loss) 5 Bonds, debentures, promissory notes, and other similar properties Face value Maturity date Name of issuer Protected B when completed -04 Statement of Investment Income Schedule 4 State the names of the payers below, and attach any information slips you received Attach a separate sheet of paper if you need more space Attach a copy of this schedule to your return I axable amount of dividends (eligible and other than eligible) from taxable Canadian corporations axable amount of dividends other than eligible dividends (specify): 3 4 Add lines to 3, and enter this amount on line 80 of your return = 80 axable amount of eligible dividends (specify): Add lines 4 to 7, and enter this amount on line 0 of your return 0 = II Interest and other investment income Specify: Income from foreign sources (specify): Enter this amount on line of your return = III Carrying charges and interest expenses Carrying charges (specify): Interest expenses (specify): Enter this amount on line of your return = 5000-S4 See the privacy notice on your return otal 5 Gain (or loss) 53 6 Other mortgage foreclosures and conditional sales repossessions Address or legal description Prov/err 7 Personal-use property (full description) otal 54 Gain (or loss) 55 8 Listed personal property (LPP) (full description) Note: You can only apply LPP losses against LPP gains Gain only 58 Subtract: unapplied LPP losses from other years Net gain only 59 Capital gains deferral from qualifying dispositions of eligible small business corporation shares (included in 3 above) 6 Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property (for details, see Form 657) 73 5, 503, and 4PS information slips Capital gains (or losses) 74 3 information slips Capital gains (or losses) 76 Capital loss from a reduction in your business investment loss 78 otal of all gains (or losses) in column 5 before reserves 9= Reserves from line 6706 of Form 07 (if negative, show it in brackets and subtract it) 9 otal capital gains (or losses) 97= Multiply the amount on line 97 by 50% Enter the taxable capital gains on line 7 of your return axable capital gains If it is a net capital loss, see line 7 in the guide (or net capital loss) in = 5000-S3 See the privacy notice on your return GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 9

10 EXHIBI A: Reporting Dividend from a Partnership Protected B when completed -04 Statement of Investment Income Schedule 4 State the names of the payers below, and attach any information slips you received Attach a separate sheet of paper if you need more space Attach a copy of this schedule to your return I axable amount of dividends (eligible and other than eligible) from taxable Canadian corporations axable amount of dividends other than eligible dividends (specify): 3 4 Add lines to 3, and enter this amount on line 80 of your return = 80 axable amount of eligible dividends (specify): Add lines 4 to 7, and enter this amount on line 0 of your return 0 = II Interest and other investment income Specify: Income from foreign sources (specify): Enter this amount on line of your return = III Carrying charges and interest expenses Carrying charges (specify): Interest expenses (specify): Enter this amount on line of your return = 5000-S4 See the privacy notice on your return Protected B when completed -04 Statement of Investment Income Schedule 4 State the names of the payers below, and attach any information slips you received Attach a separate sheet of paper if you need more space Attach a copy of this schedule to your return I axable amount of dividends (eligible and other than eligible) from taxable Canadian corporations axable amount of dividends other than eligible dividends (specify): 3 4 Add lines to 3, and enter this amount on line 80 of your return = 80 axable amount of eligible dividends (specify): Add lines 4 to 7, and enter this amount on line 0 of your return 0 = II Interest and other investment income Specify: Income from foreign sources (specify): Enter this amount on line of your return = III Carrying charges and interest expenses Carrying charges (specify): Interest expenses (specify): Enter this amount on line of your return = 5000-S4 See the privacy notice on your return Protected B when completed -04 Federal ax Schedule Complete this schedule, and attach a copy to your return For more information, see the related line in the guide Protected B when completed Step Federal tax on taxable income Enter your taxable income from line 60 of your return 39 Step Federal non-refundable tax credits Complete the appropriate column Line 39 is Line 39 is more Line 39 is more Line 39 is more personal depending amount on the amount on line 39 $43,953 or less than $43,953 claim but $,38 Basic than 300 $87,907 but than $36,70 Age amount (if you were born in 949 or earlier) (use the federal worksheet) not (maximum more than $6,96) 30 not more than $87, Spouse or common-law partner amount (attach Schedule 5) $36, Amount for an Enter eligible the dependant amount from (attach line 39 Schedule 5) , , ,7000 Amount for children born in 997 or later 4 Number of children Line 40 for minus whom line you 4 are (cannot not claiming be negative) = = = = 4 366,55 5% % 5 6% 9% the family caregiver amount $ = 43 Number of children Multiply for line whom 4 by you line are 43 claiming = = = = , , ,6300 8,83700 the family caregiver amount $ = 45 Add lines 5 and 6 = Amount for infirm dependants age 8 or older (attach Schedule 5) Add lines 44 and 45 = = = = 46 CPP or QPP contributions: Go to Step 3 Go to Step 3 Go to Step 3 Go to Step 3 through employment from box 6 and box 7 of all 4 slips (attach Schedule 8 or Form RC38, whichever applies) self-employment Step 3 and Net other federal earnings (attach tax 30 0 on Schedule 8 or Form RC38, whichever applies) Employment insurance Enter the premiums: amount from line Federal tax on split income (from line 5 of Form 06) 44 through employment from box 8 and box 55 of all 4 slips (maximum $9368) 48 3 on self-employment and other eligible earnings (attach Schedule 3) Add lines 47 and 48 = Volunteer firefighters' amount 36 3 Search and rescue Enter volunteers' your total federal amount non-refundable tax credits Canada employment from line amount 38 on the previous page reported Family employment tax cut (attach income Schedule on line 0-A) or line $,7) (If you 04, see line 363 in the guide) (maximum 43 50A amount Federal dividend tax credit Public transit fitness Overseas amount employment tax credit (attach Form 66) Children's arts Minimum amount tax carryover (attach Form 69) Children's to 53 = Home buyers' Add amount lines 54 Adoption expenses Pension income Line amount 49 minus (use line the 54 federal (if negative, worksheet) enter (maximum $,000) Basic federal "0") = tax Caregiver amount (attach Schedule 5) 36 3 Disability amount (for self) (claim $7,766 or, if you were under 8 years of age, use the federal worksheet) Disability amount Federal transferred foreign from tax credit a dependant (attach Form (use the 09) federal worksheet) Interest paid on your student loans Your tuition, education, Line 55 minus and textbook line 56 (if amounts negative, (attach enter "0") Schedule ) Federal = tax uition, education, and textbook amounts transferred from a child Amounts transferred otal federal from your political spouse contributions or common-law partner (attach Schedule ) expenses (attach for receipts) self, spouse Medical or common-law partner, and your dependent children Federal born political in 997 contribution or later tax credit Enter $,7 or (use 3% the of line federal 36 worksheet) of your return, whichever is less (maximum $650) Line 9 = minus Investment line 30 (if tax negative, credit (attach enter "0") Form 038(IND)) Allowable amount Labour-sponsored of medical expenses funds tax for credit other dependants Net cost 43 (do the calculation at line 33 in the guide) Allowable credit Add lines 3 and Add 3 lines = 59, 60, and 6 = Add lines to Line 4, 7 to 578, minus and line 6 33 (if = negative, enter "0") % 47 Federal non-refundable If you have tax an credit amount rate on line 48 above, see Form 06 = tax benefit advance payments received Multiply line 34 Working by line 35 income = Donations and (box gifts 0 (attach of the Schedule RC0 slip) 9) Add lines 36 and 37 Enter this amount Special on line taxes 50 (see on the line next 48 page in the = guide) otal federal non-refundable tax credits Add lines 63, 64, and 65 Net federal tax Enter this amount on line 40 of your return = Go to Step on the next page 5000-S 5000-S See the privacy notice on your return GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 0

11 EXHIBI B: Claiming Canadian Exploration Expenses and Canadian Development Expenses Complete all the sections that apply to you For more information, see the guide Protected B when completed GENERAL 04 Income ax and Benefit Return Attach your Schedule (federal tax) and Form 48 Information about you Identification Enter your social insurance (provincial or territorial tax) here Also number attach (SIN): here any other schedules, information slips, forms, receipts, and Print your name and address below Enter your date of birth: documents that you need to include with your return ON 8 Protected B when completed 3 Year Month Day First name and initial Your language of correspondence: English Français Net income Votre langue de correspondance : Last name Enter your total income from line Pension adjustment Is this return for a deceased person? Mailing address: (box Apt 5 No of all Street 4 slips No Street and box name 034 of all 4A slips) If 06 this return is for a deceased Year Month Day Registered pension plan deduction (box 0 of all 4 slips and box person, 03 enter of all the 4A date slips) of death: 07 PO Box RR RRSP/pooled registered pension plan (PRPP) deduction (see Schedule 7, and attach receipts) Marital 08 status City Prov/err Postal code ick the box that applies to your marital status on PRPP employer contributions December 3, 04: (amount from your PRPP contribution receipts) 05 Married Living common-law 3 Widowed Deduction for elected split-pension amount (attach Form 03) 0 I understand that by providing an address, I am registering for online mail and I accept the terms and conditions on page 0 of the guide 4 Divorced 5 Separated 6 Single Annual union, professional, or like dues (box 44 of all 4 slips, and receipts) Information about your spouse or Enter an address: slips) common-law partner 3 (if you ticked box or above) Universal child care benefit repayment (box of all RC6 Information Child care expenses about (attach your Form residence 778) 4 Disability supports deduction 5 Enter his or her SIN: Enter your province or territory of residence on December 3, 04: Business investment loss Gross 8 Allowable deduction 7 Enter his or her first name: Enter the province Moving or territory expenses where 9 you currently reside if it is not the Enter his or her net income for 04 same as your mailing Support address payments above: made otal 30 to claim Allowable certain credits: deduction 0 If you were self-employed Carrying charges in 04, and interest expenses (attach Schedule 4) enter the province Deduction or territory for of CPP or QPP contributions on self-employment and Enter other amount earnings of universal benefit (UCCB) from line 7 child care self-employment: (attach Schedule 8 or Form RC38, whichever applies) of his or her return: If you became or Exploration ceased to be and a resident development of Canada expenses for income (attach tax Form purposes 9) 4 in 04, enter Enter the amount of UCCB 9 the Other date employment of: expenses repayment Month Day Month Day from line 3 of his or her Clergy residence deduction return: 3 entry Other deductions or departure Specify: 3 ick this box if he or she was in 04: Add lines 07, 08, 0 to 4, 9, 3, and 3 self-employed 33 = Line 50 minus line 33 (if negative, enter "0") his is your net income before adjustments 34 = Do not use this area Social benefits repayment (if you reported income on line 3, 9, or 46, see line 35 in the guide) 35 Use the federal worksheet to calculate your repayment Line 34 minus line 35 (if negative, enter "0") If you have a spouse or common-law partner, see line 36 in the guide his is your net income 36 = axable Elections income Canada (see the Elections Canada page in the tax guide for details or visit wwwelectionsca) Yes A) Are you No a Canadian Forces citizen? personnel and police deduction (box 43 of all 4 slips) 44 Answer the following Employee question home relocation only if you loan are deduction a Canadian (box citizen 37 of all 4 slips) 48 B) As a the Canada Revenue Agency to give your name, Canadian Security citizen, options do deductions you authorize 49 address, date Other of payments birth, and deduction citizenship to Elections Canada to update the National Register of Electors? Yes No authorization (if you is reported valid until income you file on your line 47, next see return line Your 50 in information the guide) will purposes 50 permitted Your only be used for under the Canada Act, Limited which include partnership sharing losses the of information other yearswith members 5 of Elections provincial/territorial election agencies, Parliament, and registered political time parties, Non-capital as well as losses candidates of other at years election 5 Net capital losses of other years 53 Capital gains deduction Northern residents deductions (attach Form ) Additional deductions Specify: 56 Do not use this area Add 7lines 7 44 to = 5006-R Line 36 minus line 57 (if negative, enter "0") his is your taxable income 60 = Use your taxable income to calculate your federal tax on Schedule and your provincial or territorial tax on Form R Statement of Resource Expenses and Depletion Allowance Protected B when completed Use this form to calculate your resource expenditure pools, exploration and development expense deduction, expenses renounced in respect of flow-through shares which qualify for investment tax credits and to claim your depletion allowance Attach your 0, 503, and 5 slip(s) to the statement If you do not have any of these slips, attach a statement that identifies you as a participant in the venture Attach a separate sheet of paper if you need additional space for Areas I, IV, or V Attach a completed copy of this form to your General Income ax and Benefit Return I Summary of 0 and 503 slips (Renounced Canadian Exploration and Development Expenses) Canadian exploration expense (CEE) Canadian development expense (CDE) Expenses qualifying for Identification number (*) Renunciation Assistance Renunciation Assistance an IC otal Portion of any reduction subject Portion subject to an interest free period to an interest free period Enter the total of the amounts reported in box 9 of your Enter the total of the amounts reported in box 30 of your 0 or box 95 of your 503 slips 0 or box 96 of your 503 slips (*) Identification number on Form 0 Statement of Resource Expenses or the partnership's filer identification number on Form 503 Statement of Partnership Income II Canadian resource expenditure pools he amounts calculated in Area I above form part of your CCEE (Cumulative Canadian Exploration Expense) and CCDE (Cumulative Canadian Development Expense) pools, as the case may be In most cases the CCOGPE (Cumulative Canadian Oil and Gas Property Expense) pool is relevant only if you have an opening balance CCEE CCDE CCOGPE () Balance at the beginning of the year Add: otal current year renunciation from Area I Other resource expenses (503 slips: boxes 73 to 75 and 06) Other (specify) Subtotal () Deduct: otal assistance from Area I Previous year's claim for federal investment tax credit Provincial flow-through share tax credit received or entitled to receive Assistance (503 slips: boxes 79 to 8) Other (specify) Balance available (If negative for CCEE or CCDE include the amount on line 30 or your return, a negative CCOGPE balance will first reduce your CCDE) Rate Maximum exploration and development expenses available for deduction (If negative enter zero) Exploration and development expenses claimed Enter the amount in (4) or a lesser amount Subtotal (3) [()()-(3)] A Balance at the end of the year [A - B] (4) B 00% 30% 0% III Exploration and development expenses (see line 4 in the General Income ax and Benefit Guide) Canadian expenses claimed (sum of the claims in B above) Foreign expenses claimed (attach a schedule that gives the details of the amount claimed) Other expenses (eg Crown charges) Resource allowance Resource profits Inclusion Rate * 5% = otal exploration and development expenses (enter on line 4 of your return) = *Inclusion rate: before %; %; %; %; %; after 006 0% IV Expenditures qualifying for an investment tax credit (see line 4 in the General Income ax and Benefit Guide) Expenditures qualifying for an investment tax credit from Area I Deduct: Provincial flow through share tax credit received or entitled to receive Eligible resource expenditures qualifying for an investment tax credit (enter on line 677 of your Form 038(IND)) V Depletion allowances (specify) (see line 3 in the General Income ax and Benefit Guide) (enter on line 3 of your return) = = 9 E (4) (Vous pouvez obtenir ce formulaire en français à wwwarcgcca ou en composant le ) GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR

12 EXHIBI C: Claiming the Federal Investment ax Credit Part A Calculating the current year refundable IC Protected B when completed IC for total qualified expenditures for SR&ED, exclude amounts from lines 675 and = otal contributions made to agricultural organizations for SR&ED = IC allocated from a partnership for SR&ED (see boxes 86, 87 and 89 of the 503 slips) IC for total investments in qualified property and qualified resource property eligible for the transitional relief rate = 4 IC for total investments in qualified resource property not eligible for the transitional rate = 5 otal current-year refundable credits (add amounts to 5) Enter amount A in column in Part F = A Part B Calculating the current year non-refundable IC Mineral exploration tax credit (MEC) otal of your flow-through mining expenditures (also referred to as renounced Canadian exploration expenses) from box 8 of the 0 slip or box 94 of the 503 slip = B* * his amount must be reduced by any allowable provincial tax credits his credit will reduce your Canadian exploration expense pool in the year following the year in which you claim the credit Apprenticeship job creation tax credit (AJCC) If your apprentice works for you and also works for a related employer as defined under subsection 5() of the Act, all related employers have to agree in writing that you are the only employer who will be claiming the apprenticeship job creation tax credit for this tax year for each apprentice whose contract number, social insurance number (SIN), or name appears below For each apprentice in their first 4 months of the apprenticeship, enter the apprenticeship contract number registered with Canada, or a province or territory of Canada, under an apprenticeship program designed to certify or license individuals in the trade If there is no contract number, enter the SIN or the name of the eligible apprentice hen, enter the name of the eligible trade and the eligible salary and wages** payable in the year in respect of employment after May, 006 he credit is 0% of the total of the amounts in able, column 3 Attach a note if more space is required able Calculation of total Apprenticeship job creation tax credit 3 Contract number Name of eligible trade Eligible salary and (SIN or name of apprentice) wages** payable in the year, or $0,000, whichever is less 3 otal apprenticeship job creation tax credit (otal of amounts in column 3) = C ** Net of any government or non-government assistance received or to be received in respect of eligible salary and wages Investment tax credit for child care spaces Eligible child care spaces expenditure include the cost of depreciable property, and the amount of specified child care start-up expenditures acquired or incurred solely for the purpose of the creation of the new child care spaces at a licensed child care facility otal amount of current year expenditures otal number of child care spaces $40,000 = Investment tax credit for child care spaces Enter the lesser of amounts and = D otal current-year non-refundable tax credits (add amounts B, C and D) Enter amount E in column 3 in Part F = E Statement of Resource Expenses and Depletion Allowance Protected B when completed Use this form to calculate your resource expenditure pools, exploration and development expense deduction, expenses renounced in respect of flow-through shares which qualify for investment tax credits and to claim your depletion allowance Attach your 0, 503, and 5 slip(s) to the statement If you do not have any of these slips, attach a statement that identifies you as a participant in the venture Attach a separate sheet of paper if you need additional space for Areas I, IV, or V Attach a completed copy of this form to your General Income ax and Benefit Return I Summary of 0 and 503 slips (Renounced Canadian Exploration and Development Expenses) Canadian exploration expense (CEE) Canadian development expense (CDE) Expenses qualifying for Identification number (*) Renunciation Assistance Renunciation Assistance an IC otal Portion of any reduction subject Portion subject to an interest free period to an interest free period Enter the total of the amounts reported in box 9 of your Enter the total of the amounts reported in box 30 of your 0 or box 95 of your 503 slips 0 or box 96 of your 503 slips (*) Identification number on Form 0 Statement of Resource Expenses or the partnership's filer identification number on Form 503 Statement of Partnership Income II Canadian resource expenditure pools he amounts calculated in Area I above form part of your CCEE (Cumulative Canadian Exploration Expense) and CCDE (Cumulative Canadian Development Expense) pools, as the case may be In most cases the CCOGPE (Cumulative Canadian Oil and Gas Property Expense) pool is relevant only if you have an opening balance CCEE CCDE CCOGPE () Balance at the beginning of the year Add: otal current year renunciation from Area I Other resource expenses (503 slips: boxes 73 to 75 and 06) Other (specify) Subtotal () Deduct: otal assistance from Area I Previous year's claim for federal investment tax credit Provincial flow-through share tax credit received or entitled to receive Assistance (503 slips: boxes 79 to 8) Other (specify) Balance available (If negative for CCEE or CCDE include the amount on line 30 or your return, a negative CCOGPE balance will first reduce your CCDE) Rate Maximum exploration and development expenses available for deduction (If negative enter zero) Exploration and development expenses claimed Enter the amount in (4) or a lesser amount Subtotal (3) [()()-(3)] A Balance at the end of the year [A - B] (4) B 00% 30% 0% III Exploration and development expenses (see line 4 in the General Income ax and Benefit Guide) Canadian expenses claimed (sum of the claims in B above) Foreign expenses claimed (attach a schedule that gives the details of the amount claimed) Other expenses (eg Crown charges) Resource allowance Resource profits Inclusion Rate * 5% = otal exploration and development expenses (enter on line 4 of your return) = *Inclusion rate: before %; %; %; %; %; after 006 0% IV Expenditures qualifying for an investment tax credit (see line 4 in the General Income ax and Benefit Guide) Expenditures qualifying for an investment tax credit from Area I Deduct: Provincial flow through share tax credit received or entitled to receive Eligible resource expenditures qualifying for an investment tax credit (enter on line 677 of your Form 038(IND)) V Depletion allowances (specify) (see line 3 in the General Income ax and Benefit Guide) (enter on line 3 of your return) = = 9 E (4) (Vous pouvez obtenir ce formulaire en français à wwwarcgcca ou en composant le ) GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR

13 EXHIBI D: Claiming the Ontario Flow-hrough Share ax Credit for Ontario Residents Only Ontario Focused Flow-hrough Share Resource Expenses (Individuals) Protected B when completed Complete this form if you are claiming an Ontario focused flow-through share tax credit on Form ON479, Ontario Credits You must be a resident of Ontario on December 3 of the year to claim this credit Any credit claimed in a tax year will reduce the balance of your Cumulative Canadian Exploration Expense (CCEE) pool in the year following the credit claim If the pool balance is negative after this deduction, the negative amount must be reported as income on line 30 of your return If you are filing electronically, keep all of your documents in case we ask to see them at a later date Attach a copy of this form to your paper return Also attach the credit certification documents (Slip 0, Statement of Resource Expenses, or 503, Statement of Partnership Income, you received from a mining exploration corporation that incurred qualifying expenses in Ontario Name Social insurance number Address ax year Use a separate line to provide, for each corporation, the identification number (not applicable for Slip 503) and the amount from box 45 of Slip 0 or box 00 of Slip 503 If you need more space, attach a separate list and enter only your total on line 4 Identification number Enter the amount of qualifying expenses Identification number Enter the amount of qualifying expenses Identification number Enter the amount of qualifying expenses 3 Add lines,, and 3 Enter the result on line 666 in the "Ontario focused flow-through share tax credit" section of Form ON479 = 4 See the privacy notice on your return E (4) (Vous pouvez obtenir ce formulaire en français à wwwarcgcca/formulaires ou en composant le ) Ontario Focused Flow-hrough Share Resource Expenses (Individuals) Protected B when completed Complete this form if you are claiming an Ontario focused flow-through share tax credit on Form ON479, Ontario Credits You must be a resident of Ontario on December 3 of the year to claim this credit Any credit claimed in a tax year will reduce the balance of your Cumulative Canadian Exploration Expense (CCEE) pool in the year following the credit claim If the pool balance is negative after this deduction, the negative amount must be reported as income on line 30 of your return If you are filing electronically, keep all of your documents in case we ask to see them at a later date Attach a copy of this form to your paper return Also attach the credit certification documents (Slip 0, Statement of Resource Expenses, or 503, Statement of Partnership Income, you received from a mining exploration corporation that incurred qualifying expenses in Ontario Name Social insurance number Address ax year Use a separate line to provide, for each corporation, the identification number (not applicable for Slip 503) and the amount from box 45 of Slip 0 or box 00 of Slip 503 If you need more space, attach a separate list and enter only your total on line 4 Identification number Enter the amount of qualifying expenses Identification number Enter the amount of qualifying expenses Identification number Enter the amount of qualifying expenses 3 Add lines,, and 3 Enter the result on line 666 in the "Ontario focused flow-through share tax credit" section of Form ON479 = 4 See the privacy notice on your return E (4) (Vous pouvez obtenir ce formulaire en français à wwwarcgcca/formulaires ou en composant le ) GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 3

14 EXHIBI E: Claiming the British Columbia Flow-hrough Share ax Credit for BC Residents Only British Columbia Mining Flow-hrough Share ax Credit Protected B when completed Complete this form to calculate your British Columbia mining flow-through share (BC MFS) tax credit You can claim this credit if you received an Information Slip 0, Statement of Resource Expenses, with an amount in box 4, or an Information Slip 503, Statement of Partnership Income, with an amount in box 97 he BC MFS tax credit is 0% of BC flow-through mining expenditures renounced to an individual by a corporation under a flow-through share agreement entered into after July 30, 00 he expenditures must have been incurred, or deemed by subsection 66(66) of the federal Income ax Act to have been incurred before January, 05 he credits you earned in the year are used to reduce your British Columbia tax payable for that year Any unused amounts can be carried forward for ten years or carried back for three years You must claim your BC MFS tax credit no later than months after your filing due date for the tax year for which you received an Information Slip 0 or 503 If you are filing electronically, keep all your documents in case we ask to see them at a later date If you are filing a paper return, attach this form and your 0 or 503 slips Part BC flow-through mining expenditures eligible for the credit ax year 04 otal of all eligible amounts from box 4 of Information Slip 0 and/or from box 97 of Information Slip 503 ax credit rate 0% Multiply line by line Current-year credit available 6880 = 3 Part BC MFS tax credit claim for 04 Enter the amount from line 3 Balance of BC MFS tax credit available for carryforward from your 03 notice of assessment or notice of reassessment Add lines 4 and 5 otal credit available = Enter the amount from line 7 of Form BC48, British Columbia ax If you have to pay tax to more than one jurisdiction, enter the amount from line 50 in Part 4, Section BC48MJ, of Form 03, Provincial and erritorial axes for 04 Multiple Jurisdictions Enter the amount from line 6 or line 7, whichever is less You may claim, on line 9, an amount not exceeding the amount shown on line 8 Enter this amount on line 7 of Form BC48 or on line 5 in Part 4, Section BC48MJ, of Form 03, whichever applies Current-year claim 8 9 Complete Part 3 if the amount of your current-year claim (line 9) is less than the total credit available (line 6) and you want to claim a carryback of the unused credit or calculate the amounts available to carry forward to future years he carryback provisions allow you to apply unused credits against your British Columbia tax for the three previous years he credit you apply cannot be more than your British Columbia tax for that year Part 3 Carryback and amount available to carry forward Enter the amount from line 6 Enter the amount from line 9 Line 0 minus line otal credit available for carryback = 0 BC MFS tax credit to be applied to BC MFS tax credit to be applied to BC MFS tax credit to be applied to 0 Add lines 3, 4, and 5 (the total cannot be more than the amount from line ) = 6 Line minus line 6 Balance of BC MFS tax credit available to carry forward = 7 Certification I certify that the information given on this form is correct and complete Signature Year Month Day Freedom of Information and Protection of Privacy Act (FOIPPA) he personal information on this form is collected for the purpose of administering the Income ax Act (British Columbia) under the authority of both this Act and section 6 of the FOIPPA Questions about the collection or use of this information can be directed to the Manager, Intergovernmental Relations, PO Box 9444, Stn Prov Govt, Victoria BC V8W 9W8 (elephone: Victoria at or toll-free at d k t b di t d) GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 4

15 EXHIBI F: Claiming the Manitoba Mineral Exploration ax Credit for Manitoba Residents Only Manitoba Mineral Exploration ax Credit Protected B when completed Complete this form to calculate your Manitoba mineral exploration tax credit You can claim this credit if you received an Information Slip 0, Statement of Resource Expenses, from a mining corporation, with an amount in box 44, or an Information Slip 503, Statement of Partnership Income, received as a member of a partnership, with an amount in box 99 he credits you earned in the year are used to reduce your Manitoba tax payable for that year Any unused amounts can be carried forward for ten years or carried back for three years If you are filing electronically, keep all your documents in case we ask to see them at a later date If you are filing a paper return, attach this form and your 0 or 503 slips Part Manitoba mineral exploration tax credit for 04 ax year 04 Unused Manitoba mineral exploration tax credit from your 03 notice of assessment or notice of reassessment Enter the total of all eligible amounts from box 44 of Information Slip 0 and/or from box 99 of Information Slip 503 ax credit rate 30% 3 Multiply line by line 3 Current year credit available 6885 = 4 Add lines and 4 otal credit available = 5 Enter the amount from line 65 of Form MB48, Manitoba ax, or, if you have to pay tax to more than one jurisdiction, enter the amount from line 4 in Part 4, Section MB48MJ, of Form 03, Provincial and erritorial axes for 04 Multiple Jurisdictions 6 Enter the amount from line 5 or line 6, whichever is less 7 You may claim, on line 8, an amount not exceeding the amount shown on line 7 Enter this amount on line 66 of Form MB48 or on line 43 in Part 4, Section MB48MJ, of Form 03, whichever applies Current-year claim 8 Part Unused credit available Complete this part if the amount of your current-year claim (line 8) is less than the total credit available (line 5) Enter the amount from line 5 Enter the amount from line 8 Line 9 minus line 0 otal unused credit available = 9 0 Carryback to previous years he carry-back provisions allow you to apply unused credits against your Manitoba tax for the three previous years he credit you apply cannot be more than your Manitoba tax for that year If you want to claim a carryback to your 03, 0, and/or 0 return(s), send an adjustment request to the Canada Revenue Agency Note: Wait until you receive your 04 notice of assessment before making an adjustment request to your 03, 0, and/or 0 return(s) Certification I certify that the information given on this form is correct and complete Signature Date Year Month Day See the privacy notice on your return (Vous pouvez obtenir ce formulaire en français à wwwarcgcca/formulaires ou en composant le ) GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 5

16 EXHIBI H: Business Income (Loss), Interest and Capital Gains (Losses) from a Partnership for Québec Residents Only Relevé Montants attribués aux membres 5 d une société de personnes Année Code du relevé N o du dernier relevé transmis l exercice financier 0 A M J de l abri fiscal, s il y a lieu Date de clôture de Numéro d identification RL-5 (03-0) Inc ome tax ret urn 04 P-D-V 5- Amortissement réel des dividendes - Revenu net (ou perte nette) d entreprise (sources canadienne et étrangère) - Revenu net (ou perte nette) d entreprise de source étrangère 3- Revenu net (ou perte nette) de location (sources canadienne et étrangère) 4- Revenu net (ou perte nette) de location de source étrangère 6a- Montant déterminés 9- Ristourne de coopérative 0- Gains (ou pertes) en capital servant 7- Intérêts et autres revenus de placement de source canadienne 8- Revenus de placement de source étrangère au calcul de la déduction - Provisions relatives aux immobilisations aliénées 6b- Montant réel des dividendes ordinaires 5a- Frais financiers et frais d intérêts 5b- Paiements compensatoires d un Québec retenu - Gains (ou pertes) en capital ne servant pas à calculer la déduction 3- Perte à l égard d un placement dans une entreprise 4- Revenu brut de la société de personnes 6- Impôt du mécanisme de transfert de dividendes à la source 7- Impôt étranger payé sur les revenus 8- Impôt étranger payé sur les revenus 9- Dons de bienfaisance a- Crédit d impôt à l investissement b- Crédit d impôt 0- Autres dons non tirés d une entreprise d entreprise Biens amortissables à l investissement Autres biens 4a- Capital versé Part de la société 4b- Capital versé Part de la société 7- Perte comme membre 8- Frais d exploration au Canada 6- Fraction à risques à membre dans les dettes membre dans les biens admissibles 4c- Capital versé Part de la société membre dans l actif total responsabilité limitée 9- Frais de mise en valeur 3- Frais relatifs à des ressources 33- Frais d explor minière 3- Frais d exploration au Québec au Canada 30- Frais à l égard de biens canadiens relatifs au pétrole et au gaz étrangères de surface, pétrolière ou gazière au Québec 34- Frais d exploration dans le Nord québécois 35- Montants d aide pour les frais inscrits aux cases 8 à 30 et 3 à Pourcentage de participation dans 37- Nombre d unités détenues par 38- Code d activité les revenus (ou les pertes) l associé, Code de société de 40- Code d associé 4- Code de contribuable 4- Pourcentage des affaires faites au 43- Remboursement de capital 44- Crédit d impôt pour dividendes 45- Partie admise des gains en capital personnes Québec par la société de personnes imposables sur biens relatifs aux ressources, Abri fiscal Description et code de la principale activité commerciale concernant l abri fiscal : Le numéro d identification attribué à cet abri fiscal doit être indiqué sur le formulaire État des pertes, des déductions et des crédits d impôt relatifs à un abri fiscal (P-0796) Il ne confirme aucunement le droit de l investisseur aux avantages fiscaux découlant de cet abri fiscal 50- Nombre d unités acquises au cours 5- Coût unitaire de l exercice financier 5- Coût total des unités 53- Montant à recours limité 54- Montant de rajustement à risque 55- Autres réductions indirectes Actions accréditives 60- Frais d exploration au Canada 6- Frais de mise en valeur 6- Frais d exploration au Québec 63- Frais d explor minière de surface, 64- Frais d exploration dans 65- Frais d émission d actions au Canada pétrolière ou gazière au Québec le Nord québécois ou de titres 66- Montants d aide pour les frais inscrits aux cases 60 à Crédit d impôt 70- Code de crédit 7- Montant admissible 7- Code de région ou de MRC 73- Code de frais 74- Pourcentage de participation pour le crédit d impôt Information otal about income you Pay close attention to the lines If you preceded received by an identification an arrow label, P-D-V (04-) Page place it here If you are planning to move, see page in the guide check (see page 4 in the If you guide) held employment outside Canada, this box 94 3 If this is your first Québec income tax return, check this box Use blue or black If ink you held employment in Canada, outside Québec, check this box 95 Last name CPP contribution 96 QPP contribution, RL- slip, box B 98 Pensionable earnings (CPP) 96 Pensionable salary or wages (QPP), RL- slip, box G 98 First name QPIP premium, RL- slip, box H 97 axable benefit included on line 0 below Date of birth on which no QPP contribution was withheld 6 Commissions received, RL- slip, box M Y 0 M D 00 Language of communication 4 Sex: Employment male RL- slip, female box A 5 (if this is your first Québec income tax return): French English 0 income, Correction of employment income, if you received an RL- slip (Work chart 05) 05 Apartment Street Street name, PO box Other employment income (see the guide) number Specify: Parental insurance benefits, RL-6 slip, box A 0 Employment or municipality Insurance benefits, 4E slip code City, town Province Postal Old Age Security pension, 4A(OAS) slip QPP or CPP benefits, RL- slip, box C 9 Social insurance Payments number from a pension plan, an RRSP, a RRIF, a DPSP or a PRPP/VRSP, or If annuities you entered earned a date on line 8, enter the income you Retirement income transferred by your spouse (see the guide) 3 while you were not resident in Canada Your situation on December 3, 04 (see the definition of you 66 did not earn any enter 0 Dividends from taxable Actual amount of eligible dividends 9 If income, spouse on December 3, 04, at line in the guide) Canadian corporations 8 Actual amount of ordinary dividends 67 axable amount Date of bankruptcy You did not have a spouse You had a spouse Interest and other investment income Period covered by the return: 30 Rental income Attach form P-8-V or your financial statements before the bankruptcy (where applicable) If your situation (line ) 0 4 M D income 68 following Net income the bankruptcy 36 Gross has changed since 03, Election concerning the calculation of QPP contributions on income from 39 3 enter the date axable of the capital change gains guide) Complete 0 Y Schedule M G D (see the self-employment (if you checked box ) See the guide Support payments received (taxable amount) See the guide 4 If, on December 3, 04, you were not Social assistance payments, RL-5 slip, box A, and similar financial assistance, RL-5 slip, box B 47 resident in Québec, state where 7 (prov, terr Income or country) replacement you were indemnities resident and net federal supplements If you are the beneficiary of a designated Specify: trust, Other income (see the guide) refer to the guide Specify: If you were Business resident income Canada Complete for only Schedule part of the L year, enter Net income 64 your date If the above information concerns of arrival: your date of departure: Add lines 0 and 05 through 64 otal income = Y M D 0 Y M D a deceased person, 0 enter the date of death 0 Y M D Reason for your arrival or departure (see the guide) 0 Net income Deduction for workers (see the guide) 0 Information Registered about pension plan your (RPP) deduction, spouse RL- slip, box on D December 3, Last name Employment expenses and deductions Specify: RRSP or PRPP/VRSP deduction HBP or LLP 4 If your spouse earned income Support payments made (deductible amount) See the guide from self-employment or First name Recipient s social insurance number received an RL-9 slip, check this box Support payments made (deductible amount) 5 Moving expenses Complete form P-348-V Your spouse s net income 36 Date of birth 9 Y M D 8 (see the guide) If your spouse Carrying charges and interest expenses (see lines 3 and 60 in the guide) 3 If your spouse died 04, 5 had no income, enter 0 Business investment loss Complete form P-3-V 37 enter the date of death otal 0 losses 4 M D If, on December 3, your spouse was not resident in Québec, 33 Allowable loss state where (prov, terr 34 or country) 4 Social insurance Deduction number for residents of designated remote areas Complete form P-350-V 5 he or she was resident 36 Deduction for exploration and development expenses 4 Deduction for retirement income transferred to your spouse on December 3, 04 Complete Schedule Q Solidarity tax credit 45 Deduction for a Complete repayment Schedule of amounts D to overpaid claim the to solidarity you (see tax the credit guide) Certain conditions apply See page 46 6 in the guide Deduction for amounts contributed to the QPP and the QPIP on income from self-employment 48 Other deductions (see the guide) Specify: ZZ Carry-over of the adjustment of investment expenses (see the guide) 5 F ib d b th P id t d Chi f E ti Offi Add lines 0 through 07, 4 through 3, and 34 through 5 otal deductions = Subtract line 54 from line 99 = 56 Adjustment of investment expenses (see the guide) Complete Schedule N 60 Add lines 56 and 60 If the result is negative, enter 0 Carry the result to page 3 Net income = ZZ P-DL-V (04-) P-DG-V (04-) Page Business Income Schedule Capital Gains and Losses Schedule Net business income Enter your net business income on lines through 6 (except income covered by lines 8 and 9) Enclose your financial statements or form P-80-V, as applicable Business other than the types listed below Gross income Net income Farming Gross income 3 Net income 3 Fishing Gross income 4 Net income 4 Profession Gross income 5 Net income 5 Work remunerated on a commission basis Gross income 6 Net income 6 Add lines through 6 = 7 Income from a partnership allocated to a retiring partner or end-of-career allowance received by a physician who did not practise medicine in the year the allowance was received 8 Income from a partnership of which you were a specified member 9 Add lines 7 through 9 Carry the result to line 64 of your return Net business income = 34 Insurable earnings (QPIP) and pensionable earnings (QPP) of a person responsible for a family-type resource or an intermediate resource (line 8 of form LM-53-V) 40 Enclose a copy of this schedule with your return You must complete this schedule if you disposed of capital property in 04 or if you are required to report a capital gain resulting from a reserve claimed in 03 P-DG-V (04-) Page If you need more Amount space, from attach line 6 a sheet containing the required information and carry the resulting gain or loss for each class 6 of property to the corresponding line of this schedule Capital loss attributable to the reduction of a business investment loss If you sustained Complete a loss, form enter P-3-V the amount of that loss, preceded by a minus sign ( ), on the appropriate line 8 Subtract line 8 from line 6 Capital gains (or losses) before reserves = 30 A Capital property (except capital property identified in Part B and Part C) Amount of your 04 reserve for property disposed of in 04 (see line 39 in the guide) 3 Shares and mutual Subtract fund line 3 units from line 30 = 34 Name of corporation Amount or of fund your 03 reserve 36 Amount of your 04 reserve for property Proceeds disposed of disposition of before A Number of shares Subtract or units line 38 from line 36 Adjusted cost base = 40 B u 40 Acquisition date Add lines 34 and 40 Y M Expenses relating to the disposition C Subtract lines B Carry and C the from result line (whether A positive or negative) to line 88 Gain Capital (or loss) gains u (or 0 losses) = 44 Bonds, debt B securities, Resource interests in property a partnership, and other securities or property Issuer Name of corporation Proceeds of disposition A B Maturity date Acquisition date Y M C Acquisition date Subtract lines B and C Y from line M A Subtract lines B and C from line A Gain (or loss) Capital gains (or losses) from resource property: RL-5 slip, box (except gains or losses covered on line in u Part A) 47 Capital gains (or losses) from a partnership, if the gains or losses are not included on line Add lines 46 through 48 Immovables and depreciable property (Do not take into account losses sustained on the disposition of depreciable property) Carry the result (whether positive or negative) to line 88 Capital gains (or losses) = 50 Address or legal description C Qualified farm property, Proceeds of qualified disposition fishing 3 property or qualified small A business corporation shares Adjusted cost base B (except property covered on line 34 Check the box(es) corresponding to the property you disposed of: Qualified farm property Acquisition date Y M 5 of your return) Expenses relating to the disposition C Subtract lines B and C from line A Gain (or loss) Qualified fishing property u 4 5 Description Qualified small business corporation shares 53 Number of shares, if applicable Expenses relating to the disposition Gain C (or loss) u 46 Proceeds of disposition Adjusted Y Adjusted A M cost base Expenses relating to the disposition cost base B Face value Personal-use property (automobile, cottage, boat, etc) (See line Proceeds 39 in of the disposition guide) A Description Number of shares, if applicable Adjusted cost base B Acquisition date C Subtract lines B and C from line A Acquisition date Capital gains (or losses): Y RL-5 M slip, box Expenses 0; RL-6 relating slip, to box the H; disposition RL-5 slip, box C C 56 Subtract lines B Capital and C gains from line (or losses) A from a partnership, if the gains or losses are not included on line 56 Gain u 6 58 relating to Adjusted cost base Gain B (or loss) u 54 Y Proceeds M of disposition Expenses the 5 disposition A Add lines 54 through 58 Capital gains (or losses) before reserves = 60 Precious property Amount (jewellery, of your 04 coins, reserve paintings, for property stamps, disposed etc) (See of line in the guide) 63 Description Subtract line 63 from line 60 = 68 Amount of your 03 reserve for property disposed of before March 9, 007 Proceeds of disposition A Adjusted cost base B (line 7 of Schedule G for 03) 7 Acquisition date Amount 04 Y reserve M for Expenses relating to the disposition C property covered on line 7 of your the 7 73 Subtract lines B and C from line A otal = 8 u Subtract line 7 from line 7 = 73 Amount of your 03 reserve for property disposed of after March 8, 007 sustained on the disposition of precious in previous years 9 Losses (lines 63 and 77 of Schedule G for 03) 74 9 from line 8 If the result is negative, enter 0 Subtract line 0 Net gain u Amount of your 04 reserve for the property covered on line Capital gains (or Subtract losses): line RL-3 77 slip, from box line I; RL-5 74 slip, box (except gains or losses covered on line 47 in = Part 80 B of this schedule); 80 u box Add A lines minus 68, box 73 H; and RL-5 80 slip, RL-6 slip, box B Capital gains Carry (or losses) the result from (whether a partnership, positive if the or gains negative) or losses to line are not 88 Capital gains (or 4 losses) = 84 included on line Deemed capital gain, as calculated on form P-9-V 5 Farm or fishing income realized on the disposition of incorporeal capital property Add (or subtract, if applicable) lines 0,, 4, 6, 0,, 4 and 5 = 6 Enter only the portion giving entitlement to the deduction (see line 9 in the guide) 86 D axable capital gains Enclose a (or copy net of this capital schedule with loss) your Continued on the next page return 4G ZZ Add lines 44, 50 and Deferral of capital gains realized on a disposition of small business corporation shares 94 Subtract line 94 from line 88 = 96 x 50% Multiply line 96 by 50% If the result is positive, carry it to line 39 of your return If it is negative, do not enter it on line 39 of your return See Net capital loss (line 39 in the guide) axable capital gains (or net capital loss) = 98 4G ZZ GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 6

17 EXHIBI H: Reporting Dividends from a Partnership for Québec Residents Only Relevé Montants attribués aux membres 5 d une société de personnes Année Code du relevé N o du dernier relevé transmis l exercice financier 0 A M J de l abri fiscal, s il y a lieu Date de clôture de Numéro d identification RL-5 (03-0) Inc ome tax ret urn 04 P-D-V 5- Amortissement réel des dividendes - Revenu net (ou perte nette) d entreprise (sources canadienne et étrangère) - Revenu net (ou perte nette) d entreprise de source étrangère 3- Revenu net (ou perte nette) de location (sources canadienne et étrangère) 4- Revenu net (ou perte nette) de location de source étrangère 6a- Montant déterminés 9- Ristourne de coopérative 0- Gains (ou pertes) en capital servant 7- Intérêts et autres revenus de placement de source canadienne 8- Revenus de placement de source étrangère au calcul de la déduction - Provisions relatives aux immobilisations aliénées 6b- Montant réel des dividendes ordinaires 5a- Frais financiers et frais d intérêts 5b- Paiements compensatoires d un Québec retenu - Gains (ou pertes) en capital ne servant pas à calculer la déduction 3- Perte à l égard d un placement dans une entreprise 4- Revenu brut de la société de personnes 6- Impôt du mécanisme de transfert de dividendes à la source 7- Impôt étranger payé sur les revenus 8- Impôt étranger payé sur les revenus 9- Dons de bienfaisance a- Crédit d impôt à l investissement b- Crédit d impôt 0- Autres dons non tirés d une entreprise d entreprise Biens amortissables à l investissement Autres biens 4a- Capital versé Part de la société 4b- Capital versé Part de la société 7- Perte comme membre 8- Frais d exploration au Canada 6- Fraction à risques à membre dans les dettes membre dans les biens admissibles 4c- Capital versé Part de la société membre dans l actif total responsabilité limitée 9- Frais de mise en valeur 3- Frais relatifs à des ressources 33- Frais d explor minière 3- Frais d exploration au Québec au Canada 30- Frais à l égard de biens canadiens relatifs au pétrole et au gaz étrangères de surface, pétrolière ou gazière au Québec 34- Frais d exploration dans le Nord québécois 35- Montants d aide pour les frais inscrits aux cases 8 à 30 et 3 à Pourcentage de participation dans 37- Nombre d unités détenues par 38- Code d activité les revenus (ou les pertes) l associé, Code de société de 40- Code d associé 4- Code de contribuable 4- Pourcentage des affaires faites au 43- Remboursement de capital 44- Crédit d impôt pour dividendes 45- Partie admise des gains en capital personnes Québec par la société de personnes imposables sur biens relatifs aux ressources, Abri fiscal Description et code de la principale activité commerciale concernant l abri fiscal : Le numéro d identification attribué à cet abri fiscal doit être indiqué sur le formulaire État des pertes, des déductions et des crédits d impôt relatifs à un abri fiscal (P-0796) Il ne confirme aucunement le droit de l investisseur aux avantages fiscaux découlant de cet abri fiscal 50- Nombre d unités acquises au cours 5- Coût unitaire de l exercice financier 5- Coût total des unités 53- Montant à recours limité 54- Montant de rajustement à risque 55- Autres réductions indirectes Actions accréditives 60- Frais d exploration au Canada 6- Frais de mise en valeur 6- Frais d exploration au Québec 63- Frais d explor minière de surface, 64- Frais d exploration dans 65- Frais d émission d actions au Canada pétrolière ou gazière au Québec le Nord québécois ou de titres 66- Montants d aide pour les frais inscrits aux cases 60 à Crédit d impôt 70- Code de crédit 7- Montant admissible 7- Code de région ou de MRC 73- Code de frais 74- Pourcentage de participation pour le crédit d impôt Inc ome tax ret urn 04 P-D-V Attach your documents here (include only the required documents) If you received an identification label, P-D-V (04-) Page 3 If you have a balance due, please attach your payment and the remittance slip to place page it here If you are planning to move, see page in the guide Information axable about income you (see page 4 in the guide) Amount from line If this is your first Québec income tax return, check this box Use blue or black ink Adjustment of deductions (see the guide) Specify: Last name Universal Child Care Benefit and income from a registered disability savings plan (see the guide) 78 Add lines 75 through 78 = 79 Deductions for strategic investments (see the guide) Specify: First name Non-capital losses from other years 89 Date of birth Net capital losses from other years (see lines 76 and 90 in the guide) 6 Y M D 90 Capital gains deduction (see the guide) Language of communication 9 4 Sex: Deduction male for an Indian female 5 (if this is your first Québec income tax return): 93 French English Apartment Deductions Street for certain income (see the guide) Street name, PO box 95 7 Miscellaneous number deductions (see the guide) Specify: Add lines 87 through 97 otal deductions = City, town or municipality Subtract line 98 from line 79 If the result is negative, enter 0 Province axable Postal income code = Non-refundable tax credits Social insurance Basic number personal amount If you entered a date on line 8, enter the income you earned 350, while you were not resident in Canada Your situation on Adjustment December for 3, income 04 replacement (see the definition indemnities of (maximum $0,7450) See the guide If you did not earn any income, enter 0 spouse on December Subtract 3, line 04, 358 from at line line 350 in the guide) = 359 Age amount, amount for a person living alone and amount for retirement income Complete Schedule B 36 You did not have a spouse You had a spouse Date of bankruptcy Period covered by the return: Amount for dependants and amount transferred by a child 8 or over enrolled (where in applicable) post-secondary studies Complete Schedule A 367 before the bankruptcy If your situation Union, (line professional ) or other dues 0 4 M D 373 has changed since Amount 03, for a severe and prolonged impairment in mental or physical functions (see the guide) following the bankruptcy enter the date of Expenses the change for medical services not available 0 Y in your M area D Election concerning the calculation of QPP contributions on income from 378 Medical expenses Complete Schedule B self-employment (if you checked box ) See the guide 38 If, on December 3, 04, you were not resident in Québec, Interest state paid where on a student loan Complete Schedule M Amount claimed (prov, terr or country) Add lines you 359 were through resident 385 If you are the beneficiary of a designated trust, = 388 refer to the guide x 0% If you were resident in Canada for only part of the year, enter Multiply line 388 by 0% = 389 your date of arrival: your date of departure: If the above information concerns 8 0 Y ax M credit for D volunteer firefighters 0 Y and M search D and rescue volunteers (see the guide) 390 a deceased person, ax credit for workers 65 or older (see the guide) 0 Reason for your arrival or departure (see the guide) enter the date of death 0 Y M 39 D ax credit for recent graduates working in remote resource 0 regions Complete form P-776ND-V 39 ax credits for donations and gifts Information (see the about guide) Amount from line of Work chart your spouse on December 3, ax credit for tuition or examination fees Complete Schedule 398 Last name ax credit for tuition or examination fees transferred by a child (see the guide) If your spouse earned income Add lines 389 through 39 and 395 through 398 Non-refundable from self-employment tax-credits or = 399 First name received an RL-9 slip, 3 Income tax and contributions 50 check this box Income tax calculated in Work chart 400 Your spouse s net income Date of birth Additional income tax calculated in 9 Work Y chart M 400 D (taxable income over (see $00,970) the guide) If your spouse 4 00 If your spouse Add died lines 04, 400 and had no income, enter enter the date If you of death must complete form P--V 0 or P-5-V, 4 M check box D 403 If, on December 3, your spouse Income was tax not on resident taxable income Québec, = 40 Non-refundable tax credits (line 399) state where (prov, terr or country) Social insurance number 5 he or she was resident Subtract line 406 from line 40 If you must complete Part A of Schedule E, enter instead 404 the amount from line 43 of Schedule E If you are completing form P-766-V, check box If you are completing Part 4 of form P-766-V, check box 405 = 43 Solidarity tax credit ax credit for contributions to authorized Québec political parties (Work chart 44) 44 Dividend Complete tax credit Schedule D to claim the solidarity tax credit Certain conditions apply See page 645 in the guide ax credit for the acquisition of Capital régional et coopératif Desjardins shares, RL-6 slip, box B 4 ax credit for a labour-sponsored fund (see the guide) 40 ZZ Add lines 44 through 44 F = ib45 d b th P id t d Chi f E ti 45 Offi Subtract line 45 from line 43 If the result is negative, see line 43 in the guide = 430 Credits transferred from one spouse to the other (see the guide) 43 Subtract line 43 from line 430, or enter the amount from line 8 in Part B of Schedule E Information otal about income you Pay close attention to the lines If you preceded received by an identification an arrow label, P-D-V (04-) Page place it here If you are planning to move, see page in the guide check (see page 4 in the If you guide) held employment outside Canada, this box 94 3 If this is your first Québec income tax return, check this box Use blue or black If ink you held employment in Canada, outside Québec, check this box 95 Last name CPP contribution 96 QPP contribution, RL- slip, box B 98 Pensionable earnings (CPP) 96 Pensionable salary or wages (QPP), RL- slip, box G 98 First name QPIP premium, RL- slip, box H 97 axable benefit included on line 0 below Date of birth on which no QPP contribution was withheld 6 Commissions received, RL- slip, box M Y 0 M D 00 Language of communication 4 Sex: Employment male RL- slip, female box A 5 (if this is your first Québec income tax return): French English 0 income, Correction of employment income, if you received an RL- slip (Work chart 05) 05 Apartment Street Street name, PO box Other employment income (see the guide) number Specify: Parental insurance benefits, RL-6 slip, box A 0 Employment or municipality Insurance benefits, 4E slip code City, town Province Postal Old Age Security pension, 4A(OAS) slip QPP or CPP benefits, RL- slip, box C 9 Social insurance Payments number from a pension plan, an RRSP, a RRIF, a DPSP or a PRPP/VRSP, or If annuities you entered earned a date on line 8, enter the income you Retirement income transferred by your spouse (see the guide) 3 while you were not resident in Canada Your situation on December 3, 04 (see the definition of you 66 did not earn any enter 0 Dividends from taxable Actual amount of eligible dividends 9 If income, spouse on December 3, 04, at line in the guide) Canadian corporations 8 Actual amount of ordinary dividends 67 axable amount Date of bankruptcy You did not have a spouse You had a spouse Interest and other investment income Period covered by the return: 30 Rental income Attach form P-8-V or your financial statements before the bankruptcy (where applicable) If your situation (line ) 0 4 M D income 68 following Net income the bankruptcy 36 Gross has changed since 03, Election concerning the calculation of QPP contributions on income from 39 3 enter the date axable of the capital change gains guide) Complete 0 Y Schedule M G D (see the self-employment (if you checked box ) See the guide Support payments received (taxable amount) See the guide 4 If, on December 3, 04, you were not Social assistance payments, RL-5 slip, box A, and similar financial assistance, RL-5 slip, box B 47 resident in Québec, state where 7 (prov, terr Income or country) replacement you were indemnities resident and net federal supplements If you are the beneficiary of a designated Specify: trust, Other income (see the guide) refer to the guide Specify: If you were Business resident income Canada Complete for only Schedule part of the L year, enter Net income 64 your date If the above information concerns of arrival: your date of departure: Add lines 0 and 05 through 64 otal income = Y M D 0 Y M D a deceased person, 0 enter the date of death 0 Y M D Reason for your arrival or departure (see the guide) 0 Net income Deduction for workers (see the guide) 0 Information Registered about pension plan your (RPP) deduction, spouse RL- slip, box on D December 3, Last name Employment expenses and deductions Specify: RRSP or PRPP/VRSP deduction HBP or LLP 4 If your spouse earned income Support payments made (deductible amount) See the guide from self-employment or First name Recipient s social insurance number received an RL-9 slip, check this box Support payments made (deductible amount) 5 Moving expenses Complete form P-348-V Your spouse s net income 36 Date of birth 9 Y M D 8 (see the guide) If your spouse Carrying charges and interest expenses (see lines 3 and 60 in the guide) 3 If your spouse died 04, 5 had no income, enter 0 Business investment loss Complete form P-3-V 37 enter the date of death otal 0 losses 4 M D If, on December 3, your spouse was not resident in Québec, 33 Allowable loss state where (prov, terr 34 or country) 4 Social insurance Deduction number for residents of designated remote areas Complete form P-350-V 5 he or she was resident 36 Deduction for exploration and development expenses 4 Deduction for retirement income transferred to your spouse on December 3, 04 Complete Schedule Q Solidarity tax credit 45 Deduction for a Complete repayment Schedule of amounts D to overpaid claim the to solidarity you (see tax the credit guide) Certain conditions apply See page 46 6 in the guide Deduction for amounts contributed to the QPP and the QPIP on income from self-employment 48 Other deductions (see the guide) Specify: ZZ Carry-over of the adjustment of investment expenses (see the guide) 5 F ib d b th P id t d Chi f E ti Offi Add lines 0 through 07, 4 through 3, and 34 through 5 otal deductions = Subtract line 54 from line 99 = 56 Adjustment of investment expenses (see the guide) Complete Schedule N 60 Add lines 56 and 60 If the result is negative, enter 0 Carry the result to page 3 Net income = ZZ Report taxable (not actual) amount of dividends disclosed on RL-5 If the result is negative, enter 0 Carry the result to page 4 = ZZ GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 7

18 EXHIBI I: Claiming Canadian Exploration Expenses and Canadian Development Expenses for Québec Residents Only Relevé Montants attribués aux membres 5 d une société de personnes Année Code du relevé N o du dernier relevé transmis l exercice financier 0 A M J de l abri fiscal, s il y a lieu Date de clôture de Numéro d identification RL-5 (03-0) Inc ome tax ret urn 04 P-D-V 5- Amortissement réel des dividendes - Revenu net (ou perte nette) d entreprise (sources canadienne et étrangère) - Revenu net (ou perte nette) d entreprise de source étrangère 3- Revenu net (ou perte nette) de location (sources canadienne et étrangère) 4- Revenu net (ou perte nette) de location de source étrangère 6a- Montant déterminés 9- Ristourne de coopérative 0- Gains (ou pertes) en capital servant 7- Intérêts et autres revenus de placement de source canadienne 8- Revenus de placement de source étrangère au calcul de la déduction - Provisions relatives aux immobilisations aliénées 6b- Montant réel des dividendes ordinaires 5a- Frais financiers et frais d intérêts 5b- Paiements compensatoires d un Québec retenu - Gains (ou pertes) en capital ne servant pas à calculer la déduction 3- Perte à l égard d un placement dans une entreprise 4- Revenu brut de la société de personnes 6- Impôt du mécanisme de transfert de dividendes à la source 7- Impôt étranger payé sur les revenus 8- Impôt étranger payé sur les revenus 9- Dons de bienfaisance a- Crédit d impôt à l investissement b- Crédit d impôt 0- Autres dons non tirés d une entreprise d entreprise Biens amortissables à l investissement Autres biens 4a- Capital versé Part de la société 4b- Capital versé Part de la société 7- Perte comme membre 8- Frais d exploration au Canada 6- Fraction à risques à membre dans les dettes membre dans les biens admissibles 4c- Capital versé Part de la société membre dans l actif total responsabilité limitée 9- Frais de mise en valeur 3- Frais relatifs à des ressources 33- Frais d explor minière 3- Frais d exploration au Québec au Canada 30- Frais à l égard de biens canadiens relatifs au pétrole et au gaz étrangères de surface, pétrolière ou gazière au Québec 34- Frais d exploration dans le Nord québécois 35- Montants d aide pour les frais inscrits aux cases 8 à 30 et 3 à Pourcentage de participation dans 37- Nombre d unités détenues par 38- Code d activité les revenus (ou les pertes) l associé, Code de société de 40- Code d associé 4- Code de contribuable 4- Pourcentage des affaires faites au 43- Remboursement de capital 44- Crédit d impôt pour dividendes 45- Partie admise des gains en capital personnes Québec par la société de personnes imposables sur biens relatifs aux ressources, Abri fiscal Description et code de la principale activité commerciale concernant l abri fiscal : Le numéro d identification attribué à cet abri fiscal doit être indiqué sur le formulaire État des pertes, des déductions et des crédits d impôt relatifs à un abri fiscal (P-0796) Il ne confirme aucunement le droit de l investisseur aux avantages fiscaux découlant de cet abri fiscal 50- Nombre d unités acquises au cours 5- Coût unitaire de l exercice financier 5- Coût total des unités 53- Montant à recours limité 54- Montant de rajustement à risque 55- Autres réductions indirectes Actions accréditives 60- Frais d exploration au Canada 6- Frais de mise en valeur 6- Frais d exploration au Québec 63- Frais d explor minière de surface, 64- Frais d exploration dans 65- Frais d émission d actions au Canada pétrolière ou gazière au Québec le Nord québécois ou de titres 66- Montants d aide pour les frais inscrits aux cases 60 à Crédit d impôt 70- Code de crédit 7- Montant admissible 7- Code de région ou de MRC 73- Code de frais 74- Pourcentage de participation pour le crédit d impôt Information otal about income you Pay close attention to the lines If you preceded received by an identification an arrow label, P-D-V (04-) Page place it here If you are planning to move, see page in the guide check (see page 4 in the If you guide) held employment outside Canada, this box 94 3 If this is your first Québec income tax return, check this box Use blue or black If ink you held employment in Canada, outside Québec, check this box 95 Last name CPP contribution 96 QPP contribution, RL- slip, box B 98 Pensionable earnings (CPP) 96 Pensionable salary or wages (QPP), RL- slip, box G 98 First name QPIP premium, RL- slip, box H 97 axable benefit included on line 0 below Date of birth on which no QPP contribution was withheld 6 Commissions received, RL- slip, box M Y 0 M D 00 Language of communication 4 Sex: Employment male RL- slip, female box A 5 (if this is your first Québec income tax return): French English 0 income, Correction of employment income, if you received an RL- slip (Work chart 05) 05 Apartment Street Street name, PO box Other employment income (see the guide) number Specify: Parental insurance benefits, RL-6 slip, box A 0 Employment or municipality Insurance benefits, 4E slip code City, town Province Postal Old Age Security pension, 4A(OAS) slip QPP or CPP benefits, RL- slip, box C 9 Social insurance Payments number from a pension plan, an RRSP, a RRIF, a DPSP or a PRPP/VRSP, or If annuities you entered earned a date on line 8, enter the income you Retirement income transferred by your spouse (see the guide) 3 while you were not resident in Canada Your situation on December 3, 04 (see the definition of you 66 did not earn any enter 0 Dividends from taxable Actual amount of eligible dividends 9 If income, spouse on December 3, 04, at line in the guide) Canadian corporations 8 Actual amount of ordinary dividends 67 axable amount Date of bankruptcy You did not have a spouse You had a spouse Interest and other investment income Period covered by the return: 30 Rental income Attach form P-8-V or your financial statements before the bankruptcy (where applicable) If your situation (line ) 0 4 M D income 68 following Net income the bankruptcy 36 Gross has changed since 03, Election concerning the calculation of QPP contributions on income from 39 3 enter the date axable of the capital change gains guide) Complete 0 Y Schedule M G D (see the self-employment (if you checked box ) See the guide Support payments received (taxable amount) See the guide 4 If, on December 3, 04, you were not Social assistance payments, RL-5 slip, box A, and similar financial assistance, RL-5 slip, box B 47 resident in Québec, state where 7 (prov, terr Income or country) replacement you were indemnities resident and net federal supplements If you are the beneficiary of a designated Specify: trust, Other income (see the guide) refer to the guide Specify: If you were Business resident income Canada Complete for only Schedule part of the L year, enter Net income 64 your date If the above information concerns of arrival: your date of departure: Add lines 0 and 05 through 64 otal income = Y M D 0 Y M D a deceased person, 0 enter the date of death 0 Y M D Reason for your arrival or departure (see the guide) 0 Net income Deduction for workers (see the guide) 0 Information Registered about pension plan your (RPP) deduction, spouse RL- slip, box on D December 3, Last name Employment expenses and deductions Specify: RRSP or PRPP/VRSP deduction HBP or LLP 4 If your spouse earned income Support payments made (deductible amount) See the guide from self-employment or First name Recipient s social insurance number received an RL-9 slip, check this box Support payments made (deductible amount) 5 Moving expenses Complete form P-348-V Your spouse s net income 36 Date of birth 9 Y M D 8 (see the guide) If your spouse Carrying charges and interest expenses (see lines 3 and 60 in the guide) 3 If your spouse died 04, 5 had no income, enter 0 Business investment loss Complete form P-3-V 37 enter the date of death otal 0 losses 4 M D If, on December 3, your spouse was not resident in Québec, 33 Allowable loss state where (prov, terr 34 or country) 4 Social insurance Deduction number for residents of designated remote areas Complete form P-350-V 5 he or she was resident 36 Deduction for exploration and development expenses 4 Deduction for retirement income transferred to your spouse on December 3, 04 Complete Schedule Q Solidarity tax credit 45 Deduction for a Complete repayment Schedule of amounts D to overpaid claim the to solidarity you (see tax the credit guide) Certain conditions apply See page 46 6 in the guide Deduction for amounts contributed to the QPP and the QPIP on income from self-employment 48 Other deductions (see the guide) Specify: ZZ Carry-over of the adjustment of investment expenses (see the guide) 5 F ib d b th P id t d Chi f E ti Offi Add lines 0 through 07, 4 through 3, and 34 through 5 otal deductions = Subtract line 54 from line 99 = 56 Adjustment of investment expenses (see the guide) Complete Schedule N 60 Add lines 56 and 60 If the result is negative, enter 0 Carry the result to page 3 Net income = ZZ EXHIBI K: Relevé 5 MEMO SUPPLEMENARY Summary of Canadian Exploration Expenses and Canadian Development Expenses NAME: SIN: Deductions Balance Beginning of Year Additions Recover Proceeds Proceeds of Disposition Government Assistance Quebec Exploration Expenses Other Balance Before Claim Rate Claim Balance End of Year Col A Col B Col C Col D Col E Col F Col G Col H Col I Col J Col K Cumulative CEE 00% Cumulative CDE 30% otal GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 8

19 EXHIBI J: Claiming Québec Exploration Expense for Québec Residents Only Relevé Montants attribués aux membres 5 d une société de personnes Année Code du relevé N o du dernier relevé transmis l exercice financier 0 A M J de l abri fiscal, s il y a lieu Date de clôture de Numéro d identification RL-5 (03-0) Inc ome tax ret urn 04 P-D-V 5- Amortissement réel des dividendes - Revenu net (ou perte nette) d entreprise (sources canadienne et étrangère) - Revenu net (ou perte nette) d entreprise de source étrangère 3- Revenu net (ou perte nette) de location (sources canadienne et étrangère) 4- Revenu net (ou perte nette) de location de source étrangère 6a- Montant déterminés 9- Ristourne de coopérative 0- Gains (ou pertes) en capital servant 7- Intérêts et autres revenus de placement de source canadienne 8- Revenus de placement de source étrangère au calcul de la déduction - Provisions relatives aux immobilisations aliénées 6b- Montant réel des dividendes ordinaires 5a- Frais financiers et frais d intérêts 5b- Paiements compensatoires d un Québec retenu - Gains (ou pertes) en capital ne servant pas à calculer la déduction 3- Perte à l égard d un placement dans une entreprise 4- Revenu brut de la société de personnes 6- Impôt du mécanisme de transfert de dividendes à la source 7- Impôt étranger payé sur les revenus 8- Impôt étranger payé sur les revenus 9- Dons de bienfaisance a- Crédit d impôt à l investissement b- Crédit d impôt 0- Autres dons non tirés d une entreprise d entreprise Biens amortissables à l investissement Autres biens 4a- Capital versé Part de la société 4b- Capital versé Part de la société 7- Perte comme membre 8- Frais d exploration au Canada 6- Fraction à risques à membre dans les dettes membre dans les biens admissibles 4c- Capital versé Part de la société membre dans l actif total responsabilité limitée 9- Frais de mise en valeur 3- Frais relatifs à des ressources 33- Frais d explor minière 3- Frais d exploration au Québec au Canada 30- Frais à l égard de biens canadiens relatifs au pétrole et au gaz étrangères de surface, pétrolière ou gazière au Québec 34- Frais d exploration dans le Nord québécois 35- Montants d aide pour les frais inscrits aux cases 8 à 30 et 3 à Pourcentage de participation dans 37- Nombre d unités détenues par 38- Code d activité les revenus (ou les pertes) l associé, Code de société de 40- Code d associé 4- Code de contribuable 4- Pourcentage des affaires faites au 43- Remboursement de capital 44- Crédit d impôt pour dividendes 45- Partie admise des gains en capital personnes Québec par la société de personnes imposables sur biens relatifs aux ressources, Abri fiscal Description et code de la principale activité commerciale concernant l abri fiscal : Le numéro d identification attribué à cet abri fiscal doit être indiqué sur le formulaire État des pertes, des déductions et des crédits d impôt relatifs à un abri fiscal (P-0796) Il ne confirme aucunement le droit de l investisseur aux avantages fiscaux découlant de cet abri fiscal 50- Nombre d unités acquises au cours 5- Coût unitaire de l exercice financier 5- Coût total des unités 53- Montant à recours limité 54- Montant de rajustement à risque 55- Autres réductions indirectes Actions accréditives 60- Frais d exploration au Canada 6- Frais de mise en valeur 6- Frais d exploration au Québec 63- Frais d explor minière de surface, 64- Frais d exploration dans 65- Frais d émission d actions au Canada pétrolière ou gazière au Québec le Nord québécois ou de titres 66- Montants d aide pour les frais inscrits aux cases 60 à Crédit d impôt 70- Code de crédit 7- Montant admissible 7- Code de région ou de MRC 73- Code de frais 74- Pourcentage de participation pour le crédit d impôt Information otal about income you Pay close attention to the lines If you preceded received by an identification an arrow label, P-D-V (04-) Page place it here If you are planning to move, see page in the guide check (see page 4 in the If you guide) held employment outside Canada, this box 94 3 If this is your first Québec income tax return, check this box Use blue or black If ink you held employment in Canada, outside Québec, check this box 95 Last name CPP contribution 96 QPP contribution, RL- slip, box B 98 Pensionable earnings (CPP) 96 Pensionable salary or wages (QPP), RL- slip, box G 98 First name QPIP premium, RL- slip, box H 97 axable benefit included on line 0 below Date of birth on which no QPP contribution was withheld 6 Commissions received, RL- slip, box M Y 0 M D 00 Language of communication 4 Sex: Employment male RL- slip, female box A 5 (if this is your first Québec income tax return): French English 0 income, Correction of employment income, if you received an RL- slip (Work chart 05) 05 Apartment Street Street name, PO box Other employment income (see the guide) number Specify: Parental insurance benefits, RL-6 slip, box A 0 Employment or municipality Insurance benefits, 4E slip code City, town Province Postal Old Age Security pension, 4A(OAS) slip QPP or CPP benefits, RL- slip, box C 9 Social insurance Payments number from a pension plan, an RRSP, a RRIF, a DPSP or a PRPP/VRSP, or If annuities you entered earned a date on line 8, enter the income you Retirement income transferred by your spouse (see the guide) 3 while you were not resident in Canada Your situation on December 3, 04 (see the definition of you 66 did not earn any enter 0 Dividends from taxable Actual amount of eligible dividends 9 If income, spouse on December 3, 04, at line in the guide) Canadian corporations 8 Actual amount of ordinary dividends 67 axable amount Date of bankruptcy You did not have a spouse You had a spouse Interest and other investment income Period covered by the return: 30 Rental income Attach form P-8-V or your financial statements before the bankruptcy (where applicable) If your situation (line ) 0 4 M D income 68 following Net income the bankruptcy 36 Gross has changed since 03, Election concerning the calculation of QPP contributions on income from 39 3 enter the date axable of the capital change gains guide) Complete 0 Y Schedule M G D (see the self-employment (if you checked box ) See the guide Support payments received (taxable amount) See the guide 4 If, on December 3, 04, you were not Social assistance payments, RL-5 slip, box A, and similar financial assistance, RL-5 slip, box B 47 resident in Québec, state where 7 (prov, terr Income or country) replacement you were indemnities resident and net federal supplements If you are the beneficiary of a designated Specify: trust, Other income (see the guide) refer to the guide Specify: If you were Business resident income Canada Complete for only Schedule part of the L year, enter Net income 64 your date If the above information concerns of arrival: your date of departure: Add lines 0 and 05 through 64 otal income = Y M D 0 Y M D a deceased person, 0 enter the date of death 0 Y M D Reason for your arrival or departure (see the guide) 0 Net income Deduction for workers (see the guide) 0 Information Registered about pension plan your (RPP) deduction, spouse RL- slip, box on D December 3, Last name Employment expenses and deductions Specify: RRSP or PRPP/VRSP deduction HBP or LLP 4 If your spouse earned income Support payments made (deductible amount) See the guide from self-employment or First name Recipient s social insurance number received an RL-9 slip, check this box Support payments made (deductible amount) 5 Moving expenses Complete form P-348-V Your spouse s net income 36 Date of birth 9 Y M D 8 (see the guide) If your spouse Carrying charges and interest expenses (see lines 3 and 60 in the guide) 3 If your spouse died 04, 5 had no income, enter 0 Business investment loss Complete form P-3-V 37 enter the date of death otal 0 losses 4 M D If, on December 3, your spouse was not resident in Québec, 33 Allowable loss state where (prov, terr 34 or country) 4 Social insurance Deduction number for residents of designated remote areas Complete form P-350-V 5 he or she was resident 36 Deduction for exploration and development expenses 4 Deduction for retirement income transferred to your spouse on December 3, 04 Complete Schedule Q Solidarity tax credit 45 Deduction for a Complete repayment Schedule of amounts D to overpaid claim the to solidarity you (see tax the credit guide) Certain conditions apply See page 46 6 in the guide Deduction for amounts contributed to the QPP and the QPIP on income from self-employment 48 Other deductions (see the guide) Specify: ZZ Carry-over of the adjustment of investment expenses (see the guide) 5 F ib d b th P id t d Chi f E ti Offi Add lines 0 through 07, 4 through 3, and 34 through 5 otal deductions = Subtract line 54 from line 99 = 56 Adjustment of investment expenses (see the guide) Complete Schedule N 60 Add lines 56 and 60 If the result is negative, enter 0 Carry the result to page 3 Net income = ZZ GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 9

20 EXHIBI K: Relevé 5 MEMO SUPPLEMENARY Summary of Canadian Exploration Expenses and Canadian Development Expenses NAME: SIN: Deductions Quebec Exploration Expenses Balance Beginning Proceeds of Government Balance Before of Year Additions Recover Proceeds Disposition Assistance Other Claim Rate Claim Col A Col B Col C Col D Col E Col F Col G Col H Col I Col J Col K Balance End of Year Cumulative CEE 00% Cumulative CDE 30% See prior year tax return for carryforward balances Carryforward to next year s tax return otal GOODMAN & COMPANY, INVESMEN COUNSEL INC AX GUIDE FOR 04 AX YEAR 0