Flow-Through Limited Partnerships

Deducted from... Income... However, Taxed as a... Capital Gain.
Please contact me to discuss Generous Tax Deductions for Higher Income Earners.

What is a Flow-Through?

A flow-through share is simply a common share of an oil and gas or mineral exploration company that normally trades on an exchange. It is referred to as "flow-through" because the company enters into an agreement with a limited partnership to flow certain tax deductions from that company's capital expenditure program through to the limited partnership. The limited partnership allocates these tax deductions to its limited partners.

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