A BC VCC: the investment will bring income tax benefits to the investor, along with the benefits of the investment. Tax Advantaged Investments are generally holding companies, in turn investing in operating companies. If a VCC, the hold period for stock will likely be five years. An investment in a VCC brings a 30% Tax Credit (30% of the investment amount is returned through filing of next year's Income Tax Return), and is RRSP eligible. Current Offering: Rimfire iMedia (VCC) Corp. See 30% Tax Credit for more detail on this investment.

An LP: A Limited Partnership (LP) is a flow-thru legal structure insofar as the income and losses of the Partnership at the end of each taxation year flow through proportionally to each Limited Partner. LPs are typically used where the underlying business provides personal Income Tax reducing benefits - if the business were owned individually and not within a corporation. The liability limiting benefit of an incorporated company is provided in an LP by having Limited Partners, whose liability is limited to their capital contribution (investment), and who do not participate in the management of the Partnership. Management is provided by a General Partner, who assumes all debt and legal liability for the Partnership. When the Income Tax reducing benefits have been utilized, LPs are typically converted to corporations. Current Offering: BioChip Energy Systems Limited Partnership See Flow-Thru LP for more detail on this investment.

Financial products are generally sold under Prospectus Exemptions using instead an Offering Memorandum, under new capital raising distribution rules National Instrument 45-106.