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Here is a full list of former trusts, remaining trusts and real estate investment trusts, and how their distributions will change in 2011 versus last year upon conversion. This list is supplied by Harry Levant of IncomeResearch.ca. To read more about this, click here for Rob Carrick's Portfolio Strategy column.





Rank

Company

Symbol

Distribution

Jan-2010 $

Distribution

Dec -2010 $

Dividend

Jan -2011 $

Change %

       
 

High-Yield Corporations and Income Trusts - The Elite

 
       
       

1

Labrador Iron Ore Royalties Corp.

LIF.UN

$2.00

$4.50

$4.00

40.00%

2

Bonterra Energy Income Trust

BNE

$2.16

$2.64

$2.64

9.60%

3

Canadian Energy Services & Technology Inc.

CEU

$0.72

$1.20

$1.20

9.60%

4

Canfor Pulp Products Inc.

CFX

$0.96

$3.00

$1.40

8.80%

5

Ag Growth International Inc.

AFN

$2.04

$2.40

$2.40

7.20%

6

Baytex Energy Trust

BTE.UN

$2.16

$2.16

$2.40

4.80%

7

Westshore Terminals Income Fund - quarter

WTE.UN

$1.68

$1.84

$1.84

3.20%

8

Brookfield Infrastructure Partners LP

BIP.UN

$1.10

$1.10

$1.24

2.80%

9

A&W Revenue Royalties Income Fund

AW.UN

$1.27

$1.27

$1.40

2.60%

10

Boyd Group Income Trust

BYD.UN

$0.30

$0.36

$0.42

2.40%

11

Carfinco Income Fund

CFN.UN

$0.18

$0.24

$0.24

1.20%

12

Brookfield Renewable Power Fund

BRC.UN

$1.25

$1.30

$1.30

1.00%

       
       

1

Algonquin Power & Utilities Corp.

AQN

$0.24

$0.24

$0.24

N/C

2

Altus Group Income Fund

AIF.UN

$1.20

$1.20

$1.20

N/C

3

ARC Energy Trust

AET.UN

$1.20

$1.20

$1.20

N/C

4

Bird Construction Income Fund

BDT.UN

$1.80

$1.80

$1.80

N/C

5

Canadian Helicopters Income Fund

CHL.UN

$1.10

$1.10

$1.10

N/C

6

Canexus Income Fund

CUS.UN

$0.55

$0.55

$0.55

N/C

7

Capital Power Income LP

CPA.UN

$1.76

$1.76

$1.76

N/C

8

Chemtrade Logistics Income Fund

CHE.UN

$1.20

$1.20

$1.20

N/C

9

Cineplex Entertainment LP

CGX.UN

$1.26

$1.26

$1.26

N/C

10

Colabor Group Inc.

GCL

$1.08

$1.08

$1.08

N/C

11

Crescent Point Energy Corp.

CPG

$2.76

$2.76

$2.76

N/C

12

DirectCash Income Fund

DCI.UN

$1.38

$1.38

$1.38

N/C

13

EnerCare Inc.

ECI

$0.65

$0.65

$0.65

N/C

14

Enerplus Resources Fund

ERF.UN

$2.16

$2.16

$2.16

N/C

15

Exchange Industrial Corporation

EIF

$1.56

$1.56

$1.56

N/C

16

Freehold Royalty Trust

FRU.UN

$1.68

$1.68

$1.68

N/C

17

Gamehost Income Fund

GH.UN

$0.88

$0.88

$0.88

N/C

18

Genivar Income Fund

GNV.UN

$1.50

$1.50

$1.50

N/C

19

Innergex Renewable Energy Inc.

INE

$0.59

$0.59

$0.59

N/C

20

Imvescor Restaurant Group Inc.

IRG

$0.30

$0.30

$0.30

N/C

21

Inter Pipeline Fund

IPL.UN

$0.90

$0.90

$0.90

N/C

22

Jazz Air Income Fund

JAZ.UN

$0.60

$0.60

$0.60

N/C

23

Just Energy Income Fund

JE.UN

$1.24

$1.24

$1.24

N/C

24

K-Bro Linen Inc.

KBL

$1.10

$1.10

$1.10

N/C

25

KEYERA Facilities Income Fund

KEY.UN

$1.80

$1.80

$1.80

N/C

26

Macquarie Power & Infrastructure Income Fund

MPT.UN

$0.66

$0.66

$0.66

N/C

27

Northland Power Income Fund

NPI.UN

$1.08

$1.08

$1.08

N/C

28

Pembina Pipeline Corporation

PPL

$1.56

$1.56

$1.56

N/C

29

Pengrowth Energy Trust

PGF.UN

$0.84

$0.84

$0.84

N/C

30

PHX Energy Services Corp.

PHX

$0.48

$0.48

$0.48

N/C

31

Pollard Banknote Limited

PBL

$0.12

$0.12

$0.12

N/C

32

Premium Brands Income Fund

PBH

$1.18

$1.18

$1.18

N/C

33

Prime Restaurants Inc.

EAT

$0.48

$0.48

$0.48

N/C

34

Richards Packaging Income Fund

RPI.UJN

$0.79

$0.79

$0.79

N/C

35

Superior Plus Corp.

SPB

$1.62

$1.62

$1.62

N/C

36

Supremex Income Fund

SXP.UN

$0.12

$0.12

$0.12

N/C

37

The Keg Royalties Income Fund

KEG.UN

$1.28

$1.28

$1.28

N/C

38

Veresen Inc.

VSN

$1.00

$1.00

$1.00

N/C

39

Vermilion Energy Inc.

VET

$2.28

$2.28

$2.28

N/C

40

Wajax Income Fund

WJX.UN

$1.80

$1.80

$1.80

N/C

41

Western One Equity Fund

WEQ.UN

$0.60

$0.60

$0.60

N/C

       
       

1

Coast Wholesale Appliances Inc.

CWA

$0.50

$0.50

$0.42

-1.60%

2

Swiss Water Decaffeinated Coffee Income Fund

SWS.UN

$0.36

$0.36

$0.25

-2.20%

3

FP Newspapers Income Fund

FP.UN

$0.72

$0.72

$0.60

-2.40%

4

Rogers Sugar Income Fund

RSI.UN

$0.47

$0.47

$0.34

-2.50%

5

Park Lawn Income Fund

PLC.UN

$0.60

$0.66

$0.46

-2.80%

6

Yellow Media Inc.

YLO

$0.80

$0.80

$0.65

-3.00%

7

Morneau Sobeco Income Fund

MSI.UN

$0.94

$0.94

$0.78

-3.30%

8

Avenir Diversified Trust

AVF.UN

$0.72

$0.72

$0.54

-3.60%

9

Provident Energy Trust

PVE.UN

$0.72

$0.72

$0.54

-3.60%

10

Trimac Transportation Income Fund

TMA.UN

$0.48

$0.48

$0.25

-4.60%

11

Pizza Pizza Royalty Income Fund

PZA.UN

$0.93

$0.93

$0.70

-4.60%

12

Badger Income Fund

BAD.UN

$1.26

$1.26

$1.02

-4.80%

13

Parkland Income Fund

PKI.UN

$1.26

$1.26

$1.02

-4.80%

14

Valener Inc.

VNR

$1.24

$1.24

$1.00

-4.80%

15

NAL Energy Corporation

NAE

$1.08

$1.08

$0.84

-4.80%

16

First National Financial

FN.UN

$1.50

$1.50

$1.25

-5.00%

17

Futuremed Healthcare Income Fund

FMD.UN

$0.93

$0.93

$0.68

-5.00%

18

Brookfield Real Estate

BRE.UN

$1.40

$1.40

$1.10

-6.00%

19

CML Healthcare Income Trust

CLC.UN

$1.07

$1.07

$0.75

-6.30%

20

Second Cup Royalty Income Fund

SCU.UN

$0.92

$0.92

$0.60

-6.40%

21

SIR Royalty Income Fund

SRV.UN

$1.38

$1.38

$1.02

-7.20%

22

Daylight Energy Ltd.

DAY

$0.96

$0.60

$0.60

-7.20%

23

Boston Pizza Royalties Income Fund

BPF.UN

$1.38

$1.38

$1.00

-7.60%

24

Big Rock Brewery Income Fund

BR.UN

$1.20

$1.20

$0.80

-8.00%

25

North West Company Income Fund

NWF.UN

$1.36

$1.36

$0.96

-8.00%

26

General Donlee Income Fund

GDI.UN

$1.08

$1.08

$0.66

-8.40%

27

Bonavista Energy Trust

BNP.UN

$1.92

$1.92

$1.44

-9.60%

28

Vicwest Income Fund

VIC.UN

$1.56

$1.56

$1.08

-9.60%

29

Zargon Energy Trust

ZAR.UN

$2.16

$2.16

$1.68

-9.60%

30

IBI Income Fund

IBG.UN

$1.60

$1.60

$1.10

-10.00%

31

The Data Group Income Fund

DGI.UN

$1.16

$1.16

$0.65

-10.20%

32

Liquor Stores Income Trust

LIQ.UN

$1.62

$1.62

$1.08

-10.80%

33

Armtec Infrastructure Fund

ARF.UN

$2.16

$2.16

$1.60

-11.20%

34

Davis + Henderson Income Fund

DHF.UN

$1.84

$1.84

$1.20

-12.80%

35

Penn West Energy Trust

PWT.UN

$1.80

$1.08

$1.08

-14.40%

36

Peyto Energy Trust

PEY.UN

$1.44

$1.44

$0.72

-14.40%

37

Perpetual Energy Inc.

PMT

$1.08

$0.36

$0.36

-14.40%

38

AltaGas Ltd.

ALA

$2.16

$1.32

$1.32

-16.80%

39

Bell Aliant Regional Communications Income Fund

BA.UN

$2.90

$2.90

$1.90

-20.00%

40

Canadian Oil Sands Limited

COS

$2.00

$0.80

$0.80

-24.00%

       

1

Cargo Jet Inc.

CJT

$0.50

$0.50

 

No Guidance

2

Chesswood Income Fund

CHW.UN

$0.42

$0.48

 

No Guidance

3

Enbridge Income Fund Holdings Inc.

ENF

$1.15

$1.15



No Guidance

4

First National AlarmCap Income Fund

FNA.UN

$0.30

$0.30

 

No Guidance

       
       
 

REITS

     

1

H&R REIT

HR.UN

$0.72

$0.84

$0.90

3.60%

2

Northern Properties REIT

NPR.UN

$1.48

$1.53

$1.53

1.00%

3

Canadian Real Estate Inc. Trust

REF.UN

$1.38

$1.41

$1.41

0.60%

       

1

Allied Properties REIT

AP.UN

$1.32

$1.32

$1.32

N/C

2

Artis Real Estate Investment Trust

AX.UN

$1.08

$1.08

$1.08

N/C

3

Boardwalk REIT

BEI.UN

$1.80

$1.80

$1.80

N/C

4

Calloway REIT

CWT.UN

$1.55

$1.55

$1.55

N/C

5

CAP REIT

CAR.UN

$1.08

$1.08

$1.08

N/C

6

Chartwell Seniors Housing REIT

CSH.UN

$0.54

$0.54

$0.54

N/C

7

Cominar REIT

CUF.UN

$1.44

$1.44

$1.44

N/C

8

Crombie REIT

CRR.UN

$0.89

$0.89

$0.89

N/C

9

Dundee REIT

D.UN

$2.20

$2.20

$2.20

N/C

10

Extendicare

EXE.UN

$0.84

$0.84

$0.84

N/C

11

Innvest REIT

INN.UN

$0.50

$0.50

$0.50

N/C

12

Morguard REIT

MRT.UN

$0.90

$0.90

$0.90

N/C

13

Northwest Healthcare Properties

NWH.UN

$0.80

$0.80

$0.80

N/C

14

Primaris Retail REIT

PMZ.UN

$1.22

$1.22

$1.22

N/C

15

Retrocom Midmarket REIT

RMM.UN

$0.45

$0.45

$0.45

N/C

16

RIOCAN REIT

REI.UN

$1.38

$1.38

$1.38

N/C

17

Scott's Real Estate Investment Trust

SRQ.UN

$0.85

$0.85

$0.85

N/C

18

Temple REIT

TR.UN

$0.40

$0.40

$0.40

N/C

19

Whiterock REIT

WRK.UN

$1.68

$1.68

$1.68

N/C

       

1

Royal Host REIT

RYL.UN

$0.30

$0.30

 

No guidance

       
       
       
 

Other High Yield Structures

   

1

Atlantic Power Corporation

ATP

$1.09

$1.09

$1.09

N/C

2

Medical Facilities Corporation

DR.UN

$1.10

$1.10

$1.10

N/C

3

New Flyer Industries Income Fund

NFI.UN

$1.17

$1.17

$1.17

N/C

4

Otelco Inc - quarter

OTT.UN

$1.68

$1.68

$1.68

N/C

5

Student Transporation Inc.

STB

$0.56

$0.56

$0.56

N/C

6

Firm Capital Mortgage Investment Trust

FC.UN

$0.94

$0.94

$0.94

N/C

7

Timbercreek Mortgage Investment Corp.

TMC

$0.81

$0.81

$0.81

N/C

       
 

Source: Harry Levant, IncomeResearch.ca