RE:RE:RE:RE:RE:Special distribution in units?It is not a real distribution as you are imagining. Through accounting, it transfers a tax liability to the unit holder. In a registered account it is not harmful or helpful. In a non-registered account it is a pain in the butt because it is a tax bill on 60 cents of 'other income' which was not actually received, in return for a 60 cent increase in ACB which is like a credit against future capital gains tax which in no way compensates fully for the tax paid on the 'other income' that was never received. Get it?