Update: March 6, 2013
We understand that, for income tax purposes, taxpayers must include the fair value of those investments held in Registered Retirement Income Funds as at December 31, 2012 in determining the amount of income that they must report for 2012. The fair value of a $100 bond issued by each of the entities listed below, determined based on the appraised or liquidation values of the underlying properties owned by those entities, is estimated as follows:
|Rocky View Capital Corp.
Spruce Ridge Capital Inc.
Stoney View Capital Inc.
Foundation Mortgage Corporation
Foundation Mortgage “2” Corporation
We encourage investors to consult with their own tax advisors in determining the fair value of their specific investment and the calculation of the income inclusion
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