Advantages of Flow-Through Limited Partnerships

Potential for Capital Appreciation

Such partnerships will primarily invest in growth-oriented oil and natural gas companies.

Reduction of Current Taxable Income

In the case of CEE investments, the amount is invested generally 100% tax deductible against any source of income in the year the investment is made.

In the case of CDE investments, 30% of the investment is deductible against income in the year the investment is made and the remaining 70% is deductible on a declining balance basis in future years.

Take Advantage of Capital Loss Carry-Forwards

Capital loss carry-forwards may be used to offset capital gains realized on disposal of the units.


An investment in units of such partnerships will offer exposure to the energy industry through a diversified portfolio of flow-through shares of public and private issuers on a tax-advantaged basis.

Risk Management

An investor can manage his or her own risk exposure through the allocation of his or her investment between CDE and CEE units.

Flow-Through Funds

Investing in Canoe Flow-through Funds

We are a proudly independent investment management firm. Our experienced and entrepreneurial team manages a focused range of mutual funds, flow-through partnerships and private equity products designed to build wealth for Canadian investors.

Reasons to Invest

Tax Advice and Forms


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