Offering Memorandum for Limited Partnership Units | Canada

You can do a private placement of limited partnership units as a tax shelter under the provisions of this Offering Memorandum for Sale of Limited Partnership Units.

• The investment will qualify as a tax shelter, in accordance with the Income Tax Act (Canada).
• Any investment in the units should be considered as very risky, and should only be undertaken by investors who are financially able to risk losing their entire investment.
• The offering is made pursuant to certain exemptions under the applicable securities legislation in the jurisdictions in which the shares are being offered for sale.
• There are certain restrictions on the resale or transfer of the securities.
• The template contains a section on income tax consequences of investing in a tax shelter investment under the shelter provisions of the Income Tax Act.
• Available in MS Word format.