Investors 

Tax Information

• Download the 2009 T5013 Preparation Guide (pdf)

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 2009 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 2009. 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, 2010. 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

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

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.

• Portion of distributions considered Taxable
• Portion of distributions considered Return of Capital

If you have any further questions regarding taxes, please contact us by e-mail investor@capitalpower.com or call toll free 1-866-896-4636.

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 2003-2009 capital loss represents 100% of the loss.
(2) The 2002 gain was restated to report 100% of the capital gain.

There was no taxable income for the period ended Dec. 31, 1997 due to the availability of capital cost allowance and other deductions for income tax purposes.