At the end of 2005, the company reported a loss of 54.6 million Canadian dollars and suspended payments to its unit holders.

But, as unit holders approach the year 2000, under the partnership agreement their percentage share of cash flow will plummet to 4 percent.

Canadian unit holders, however, pay two or three times that amount depending on their total income.

Under the new plan, the withholding tax on payments to foreign unit holders rises to 41.5 percent.

Thus, these large investments are broken up into units of smaller value that can be purchased by private investors, who become unit holders.

Property trusts must distribute at least 90 percent of their income back to the unit holders.

However, both unit holders and board members received a copy of the most limited version, only leaving 40 black ones for public sale.

"If prices stay at these levels, we have a lot of opportunity to make money for our unit holders," he said.

If the sale price is $30 a barrel, the unit holder will get $7.50 for a $4.65 investment.

The former acts as the overseer of the unit holders' income and assets on their behalf.