| | | | | CPILP Tax Information | ATLANTIC POWER CORPORATION (TSX - ATP) | Untitled Document
Tax Information for Capital Power Income L.P. Unitholders
Tax Information - Individuals
Federal Partnership identification number: 885968693
Quebec Partnership identification number: 1021047259SP0001
Limited partners are required to include their share of the Partnership's 2011 relevant amounts in reporting their income for tax purposes.
Unitholders should receive a T5013 Statement of Partnership Income and a
Relevé 15 for Capital Power Income L.P. confirming the taxable amounts from
the Partnership for the year 2011. The Relevé 15 form is applicable to
unitholders having to file tax returns in the province of Quebec. The T5013
Statement of Partnership Income and Relevé 15 tax forms are prepared for
each unitholder by their respective brokerage firm and are to be forwarded
to the unitholder by no later than March 31, 2012. Any questions with
respect to these forms should therefore be directed to the unitholder's
broker.
The T5013 Statement of Partnership Income and Relevé 15 sent by the unitholder's broker should include the unitholder's portion of the Partnership's taxable amounts based on the cash distributions received. The boxes that contain the portion of the Partnership's relevant amounts allocated to unitholders are as follows:
T5013 Statement of Partnership Income
Box 22 - Limited Partnership business income (loss)
Box 70 - Capital gains/(losses)
Box 50 - Interest from Canadian sources
Box 27 - Return of Capital
Relevé 15
Box 1 - Revenu net (ou perte nette) d'entreprise, canadien et étranger
Box 7 - Intéréts de source canadienne
Box 12 - Gains (ou pertes) en cap. ne servant pas au calcul de la déduction
Box 43 Remboursement de capital
Capital cost allowance (Box 85(T5013)/Box 5(Relevé 15)) represents a unitholder's portion of CCA claimed by the Partnership in calculating taxable income. This is included for reporting purposes only and does not impact a unitholder's taxable income.
Amounts on the tax form will not be the same as the cash distribution as these are separate calculations.
The Partnership's total gross income reported in Box 34 on the T5013 Statement of Partnership Income and Box 14 on the Relevé 15 is reported for information purposes only and does not impact the unitholder's taxable income. Boxes 24A, 24B, and 24C on the Relevé 15 apply to corporate partners only for purposes of calculating Quebec capital taxes, if applicable.
- Return of Capital = Cash Distribution - Taxable Income - Taxable Interest -
(Capital Loss)
If you have any further questions regarding taxes, please contact us by e-mail info@atlanticpower.com or call toll free
855-280-4737.
Current and Historical Tax Information Relevant to Calculating Adjusted Cost Base (ACB)
Per unit amounts multiplied by the number of units held on the record date should approximate amounts provided by the brokerage firms on the tax forms provided.
(1) The 2003-2010 capital loss represents 100% of the loss.
(2) The 2002 gain was restated to report 100% of the capital gain.
Untitled Document
| 2011 |
|
|
|
Per Unit |
| Date of Record |
Payment Date |
Cash Distribution |
|
|
Return of Capital |
| January 31, 2011 |
Febuary 18, 2011 |
0.14660 |
|
|
0.14660 |
| February 28, 2011 |
March 24, 2011 |
0.14670 |
|
|
0.14670 |
| March 31, 2011 |
April 21, 2011 |
0.14670 |
|
|
0.14670 |
| April 29, 2011 |
May 24, 2011 |
0.14660 |
|
|
0.14660 |
| May 31, 2011 |
June 23, 2011 |
0.14670 |
|
|
0.14670 |
| June 30, 2011 |
July 22, 2011 |
0.14670 |
|
|
0.14670 |
| July 29, 2011 |
August 24, 2011 |
0.14660 |
|
|
0.14660 |
| August 31, 2011 |
September 23, 2011 |
0.14670 |
|
|
0.14670 |
| September 30,2011 |
October 24, 2011 |
0.14670 |
|
|
0.14670 |
| October 31, 2011 |
November 3, 2011 |
0.14670 |
|
|
0.14670 |
| 2010 |
|
|
|
Per Unit |
| Date of Record |
Payment Date |
Cash Distribution |
Taxable business income |
Taxable interest |
Capital Loss (1) |
| January 29, 2010 |
Febuary 19, 2010 |
0.14660 |
0.08980 |
0.01608 |
(0.05847) |
| February 26, 2010 |
March 24, 2010 |
0.14660 |
0.08980 |
0.01608 |
(0.05847) |
| March 31, 2010 |
April 23, 2010 |
0.14670 |
0.08986 |
0.01609 |
(0.05851) |
| April 30, 2010 |
May 21, 2010 |
0.14660 |
0.08980 |
0.01608 |
(0.05847) |
| May 31, 2010 |
June 23, 2010 |
0.14670 |
0.08986 |
0.01609 |
(0.05851) |
| June 30, 2010 |
July 23, 2010 |
0.14670 |
0.08986 |
0.01609 |
(0.05851) |
| July 30, 2010 |
August 24, 2010 |
0.14670 |
0.08986 |
0.01609 |
(0.05851) |
| August 31, 2010 |
September 23, 2010 |
0.14670 |
0.08986 |
0.01609 |
(0.05851) |
| September 30,2010 |
October 22, 2010 |
0.14670 |
0.08986 |
0.01609 |
(0.05851) |
| October 29, 2010 |
November 23, 2010 |
0.14660 |
0.08980 |
0.01608 |
(0.05847) |
| November 30, 2010 |
December 23, 2010 |
0.14670 |
0.08986 |
0.01609 |
(0.05851) |
| December 31, 2010 |
January 24, 2011 |
0.14670 |
0.08986 |
0.01609 |
(0.05851) |
| 2009 |
| Date of Record |
Mar. 31, 2009 |
Jun. 30, 2009 |
Sep. 30, 2009 |
Oct. 30, 2009 |
Nov. 30, 2009 |
Dec. 31, 2009 |
| Payment Date |
Apr. 30, 2009 |
Jul. 30, 2009 |
Oct. 30, 2009 |
Nov. 23, 2009 |
Dec. 22, 2009 |
Jan. 22, 2010 |
| Per Unit: |
| Cash distribution |
$0.63 |
$0.44 |
$0.44 |
$0.14670 |
$0.14670 |
$0.14670 |
| Taxable business income |
$0.37774 |
$0.26382 |
$0.26382 |
$0.08796 |
$0.08796 |
$0.08796 |
| Taxable interest |
$0.09120 |
$0.06370 |
$0.06370 |
$0.02124 |
$0.02124 |
$0.02124 |
| Capital loss (1) |
$(0.07983) |
$(0.05575) |
$(0.05575) |
$(0.01859) |
$(0.01859) |
$(0.01859) |
| 2008 |
| Date of Record |
Mar. 31, 2008 |
Jun. 30, 2008 |
Sep. 30, 2008 |
Dec. 31, 2008 |
| Payment Date |
Apr. 30, 2008 |
Jul. 30, 2008 |
Oct. 30, 2008 |
Jan. 30, 2009 |
| Per Unit: |
| Cash distribution |
$0.63 |
$0.63 |
$0.63 |
$0.63 |
| Taxable business income |
$0.32579 |
$0.32579 |
$0.32579 |
$0.32579 |
| Taxable interest |
$0.10127 |
$0.10127 |
$0.10127 |
$0.10127 |
| Capital loss (1) |
($0.00207) |
($0.00207) |
($0.00207) |
($0.00207) |
| 2007 |
| Date of Record |
Mar. 30, 2007 |
Jun. 29, 2007 |
Sep. 28, 2007 |
Dec. 31, 2007 |
| Payment Date |
Apr. 30, 2007 |
Jul. 30, 2007 |
Oct. 30, 2007 |
Jan. 30, 2008 |
| Per Unit: |
| Cash distribution |
$0.63 |
$0.63 |
$0.63 |
$0.63 |
| Taxable business income |
$0.34339 |
$0.34339 |
$0.34339 |
$0.34339 |
| Taxable interest |
$0.12714 |
$0.12714 |
$0.12714 |
$0.12714 |
| Capital loss (1) |
($0.00444) |
($0.00444) |
($0.00444) |
($0.00444) |
| 2006 |
| Date of Record |
Mar. 31, 2006 |
Jun. 30, 2006 |
Sep. 29, 2006 |
Dec. 29, 2006 |
| Payment Date |
Apr. 28, 2006 |
Jul. 28, 2006* |
Oct. 30, 2006 |
Jan. 29, 2007 |
| Per Unit: |
| Cash distribution |
$0.63 |
$0.63 |
$0.63 |
$0.63 |
| Taxable business income |
$0.43505 |
$0.43505 |
$0.43505 |
$0.43505 |
| Taxable interest |
$0.06608 |
$0.06608 |
$0.06608 |
$0.06608 |
| Capital loss (1) |
($0.01583) |
($0.01583) |
($0.01583) |
($0.01583) |
| * Tax information also applies to the August 4, 2006 special
payment to Subscription Receipt holders. |
| 2005 |
| Date of Record |
Mar. 31, 2005 |
Jun. 30, 2005 |
Sep. 30, 2005 |
Dec. 30, 2005 |
| Payment Date |
Apr. 29, 2005 |
Jul. 29, 2005 |
Oct. 28, 2005 |
Jan. 30, 2006 |
| Per Unit: |
| Cash distribution |
$0.63 |
$0.63 |
$0.63 |
$0.63 |
| Taxable business income |
$0.32917 |
$0.32917 |
$0.32917 |
$0.32917 |
| Taxable interest |
$0.04058 |
$0.04058 |
$0.04058 |
$0.04058 |
| Capital loss (1) |
($0.03433) |
($0.03433) |
($0.03433) |
($0.03433) |
| 2004 |
| Date of Record |
Mar. 31, 2004 |
Jun. 30, 2004 |
Sep. 30, 2004 |
Dec. 31, 2004 |
| Payment Date |
Apr. 30, 2004 |
Jul. 30, 2004 |
Oct. 29, 2004 |
Jan. 28, 2005 |
| Per Unit: |
| Cash distribution |
$0.63 |
$0.63 |
$0.63 |
$0.63 |
| Taxable business income |
$0.27267 |
$0.27267 |
$0.27267 |
$0.27267 |
| Taxable interest |
$0.05107 |
$0.05107 |
$0.05107 |
$0.05107 |
| Capital loss (1) |
($0.00714) |
($0.00714) |
($0.00714) |
($0.00714) |
| 2003 |
| Date of Record |
Mar. 31, 2003 |
Jun. 30, 2003 |
Sep. 30, 2003 |
Dec. 31, 2003 |
| Payment Date |
Apr. 30, 2003 |
Jul. 30, 2003 |
Oct. 30, 2003 |
Jan. 30, 2004 |
| Per Unit: |
| Cash distribution |
$0.63 |
$0.63 |
$0.63 |
$0.63 |
| Taxable business income |
$0.23641 |
$0.23641 |
$0.23641 |
$0.23641 |
| Taxable interest |
$0.07814 |
$0.07814 |
$0.07814 |
$0.07814 |
| Capital loss (1) |
($0.00166) |
($0.00166) |
($0.00166) |
($0.00166) |
| 2002 |
| Date of Record |
Mar. 28, 2002 |
Jul. 8, 2002 |
Sep. 30, 2002 |
Dec. 31, 2002 |
| Payment Date |
Apr. 30, 2002 |
Jul. 30, 2002 |
Oct. 30, 2002 |
Jan. 30, 2003 |
| Per Unit: |
| Cash distribution |
$0.63 |
$0.63 |
$0.63 |
$0.63 |
| Taxable business income |
$0.14199 |
$0.14199 |
$0.14199 |
$0.14199 |
| Taxable interest |
$0.09206 |
$0.09206 |
$0.09206 |
$0.09206 |
| Taxable capital gain (2) |
$0.00185 |
$0.00185 |
$0.00185 |
$0.00185 |
| 2001 |
| Date of Record |
Mar. 30, 2001 |
Jul. 4, 2001 |
Oct. 3, 2001 |
Dec. 31, 2001 |
| Payment Date |
Apr. 30, 2001 |
Jul. 30, 2001 |
Oct. 30, 2001 |
Jan. 30, 2002 |
| Per Unit: |
| Cash distribution |
$0.60 |
$0.63 |
$0.63 |
$0.63 |
| Taxable business income |
$0.11607 |
$0.12188 |
$0.12188 |
$0.12188 |
| Taxable interest |
$0.08352 |
$0.08770 |
$0.08770 |
$0.08770 |
| 2000 |
| Date of Record |
Mar. 31, 2000 |
Jun. 30, 2000 |
Sep. 29, 2000 |
Dec. 29, 2000 |
| Payment Date |
Apr. 28, 2000 |
Jul. 28, 2000 |
Oct. 30, 2000 |
Jan. 29, 2001 |
| Per Unit: |
| Cash distribution |
$0.60 |
$0.60 |
$0.60 |
$0.60 |
| Taxable business income |
$0.05322 |
$0.05322 |
$0.05322 |
$0.05322 |
| Taxable interest |
$0.08057 |
$0.08057 |
$0.08057 |
$0.08057 |
| 1999 |
| Date of Record |
Mar. 31, 1999 |
Jun. 30, 1999 |
Sep. 30, 1999 |
Dec. 31, 1999 |
| Payment Date |
Apr. 30, 1999 |
Jul. 30, 1999 |
Oct. 29, 1999 |
Jan. 28, 2000 |
| Per Unit: |
| Cash distribution |
$0.57 |
$0.57 |
$0.60 |
$0.60 |
| Taxable business income |
$0.03112 |
$0.03112 |
$0.03275 |
$0.03275 |
| Taxable interest |
$0.02788 |
$0.02788 |
$0.02935 |
$0.02935 |
| 1998 |
| Date of Record |
Mar. 30, 1998 |
Jun. 30, 1998 |
Sep. 30, 1998 |
Dec. 31, 1998 |
| Payment Date |
Apr. 30, 1998 |
Jul. 30, 1998 |
Oct. 30, 1998 |
Jan. 29, 1999 |
| Per Unit: |
| Cash distribution |
$0.53 |
$0.54 |
$0.54 |
$0.54 |
| Taxable business income |
$0.0232 |
$0.0236 |
$0.0236 |
$0.0236 |
| 1997 |
| Date of Record |
Sep. 30, 1997 |
Dec. 31, 1997 |
| Payment Date |
Oct. 30, 1997 |
Jan. 31, 1998 |
| Per Unit: |
| Cash distribution |
$0.59 |
$0.52 |
| Taxable business income |
$0.00 |
$0.00 |
|
|
|
|
