Background

Investments in Focus

Pavilion Flow-Through Fund

We would like to introduce you to a significant tax saving vehicle that may help those with high incomes and/or a one-time large tax problem. You are familiar with RRSPs and TFSAs, but did you know that there is a third Government tax-incentive program that’s been around for decades but seems to be somewhat less known? The Federal Government Flow-Through Shares Program, in its current form, has been in the Canadian Income Tax Act since 1977 (and was first introduced in the 1950s).
Keep reading to discover one of the premier flow-through offerings in Canada; the Pavilion Flow-Through LP.

Product Overview

The Pavilion Flow-Through LP by Accilent Capital Management is designed to deliver a 115%+ tax deductible, diversified portfolio of Canadian Junior resource companies. Pavilion is consistently a top performer among its peers.
The main benefits of investing in Pavilion Flow-Through Limited Partnership units are:
-Shelter income through deductions and tax credits
-Provide portfolio diversification into Canadian Natural Resources
-Convert income taxes payable this year into a future capital gain
-Position your portfolio for the precious metals, critical minerals and rare earths bull market
-Diversify across multiple commodities – reduce volatility
-Tax savings provide downside protection against adverse investment performance
The Pavilion Fund was developed because their team saw how Canadian resource pioneers were generating billions of dollars in resource-related wealth, so they created a resource fund that would act as a blueprint for investors looking to replicate this investment style – with the added benefit of significant tax deductions and credits.
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Team

Accilent Capital Management was founded in 2002 and developed the first Pavilion Resource Fund LP in 2008. They have successfully launched & managed 19 flow-through funds through some of the most difficult economic & resource cycles recorded. Founder and President, Mr. Dan Pembleton, has been working in the financial industry as a trader and portfolio manager for over 25 years. Nearly a decade of this time was spent with Dominion Securities in institutional fixed income where he rose to the level of VP, Global Money Market, handling a $3.5 Billion dollar fund. His education includes an Honors BA in economics from Brock University, an MBA from Western’s Ivey School of Business and a Chartered Financial Analyst (CFA) designation in 1998 from the CFA institute.

Additional Information

Flow-through funds inherently come with risks associated with investing in junior resources exploration companies. To help these companies raise monies to explore and develop new resources the CRA allows for 100% deduction from income for every dollar invested in a flow-through fund like Pavilion, thus greatly reducing taxes otherwise owed by an investor. In the year 2000 the Federal Government introduced a second tax savings credit called the Mineral Exploration Tax Credit for an additional 15% giving total tax benefits of 115% for investors. A third federal credit was introduced in 2022 called the Critical Minerals Exploration Tax Credit for an additional 30% credit on any “critical minerals” in the fund.
Accilent is located in the financial district of Toronto, Canada and is registered with the Ontario Securities Commission as a Portfolio Manager (PM), Investment Fund Manager (IFM) and Commodity Trading Manager (CTM). You can learn more about the Pavilion Flow-Through LP at https://pavilionfund.com.

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