Important Notice

In most cases, the calculation of the adjusted cost base of a Limited Partnership is more complex than that of a conventional trust. In TransAlta Power's case, however, the return of capital is reported on its website, and they state that "The Adjusted Cost Base is calculated by taking the Initial Purchase Price of units less the Return of Capital". This is, therefore, the method used by the ACB Tracking Calculator. Unitholders may wish to seek advice from a qualified tax advisor with respect to the tax treatment of distributions received from TransAlta Power LP.