Overview
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Expected to be 100%
tax-deductibleExpected to be 100% tax-deductible against 2024 taxable income.
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Full liquidity prior to February 28, 2026
Tax-deferred rollover to a Ninepoint Resource Fund Class in the period between January 15, 2026 and February 28, 2026.
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Additional 15% non-refundable federal tax credit
Additional 15% non-refundable federal tax credit for qualifying mining expenditures may be available to be applied against 2024 income.
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Additional 30% non-refundable federal tax credit
Additional 30% non-refundable federal tax credit may be available for critical mineral exploration such as uranium, copper, nickel and lithium.
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Opportunity to use capital loss carry-forwards
On disposition, proceeds are treated as capital gains allowing investors to take advantage of any capital loss carry-forwards they may have.
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Fund Objective
The Partnership’s investment objective is to achieve capital appreciation and significant tax benefits for Limited Partners by investing in a diversified portfolio of Flow-Through Shares and other securities, if any, of Resource Issuers whose principal business will be: (i) mining exploration, development, and/or production, or (ii) certain energy production that may incur CRCE. The Partnership will make investments in Resource Issuers across Canada. See “Investment Objective”.
Investment Team
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Nawojka Wachowiak, M.Sc., CIMSenior Portfolio ManagerNawojka Wachowiak, M.Sc., CIMSenior Portfolio ManagerNawojka Wachowiak is a natural resources professional with 25 years of capital markets experience as an investment manager, sell-side equity analyst, and investor relations executive. Most recently, she was a Portfolio Manager at Dynamic Funds, specializing in metals and mining. She previously served in an executive position for a multinational mining company and spent a decade as a sell-side equity analyst covering North American mining equities. Nawojka holds Bachelor’s and Master’s degrees...View Full Bio