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Canadian move: yet another Canadian income trust is converting to a corporation

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All change at Trinidad Energy Trust

Canadian drilling contractor Trinidad Energy Services Income Trust plans to convert to a corporation and cut its distribution payout in advance of Canadian legislation to start taxing income trusts in 2011.

Canada announced a surprise policy change in late 2006 for income trusts, announcing plans to eliminate a structure that had allowed them to pay little or no corporate tax and pass free cash to unitholders in the form of distributions.

Trinidad said it would fare poorly under new legislation. But a corporate structure would allow it to retain greater cash flow, gain access to a broader investor base, and increase access to capital.

Under the reorganisation, Trinidad expects to exchange each trust unit for one common share of Trinidad Drilling, issuing about 83.6 million common shares.

Trinidad said the change will also remove foreign ownership caps, scrap a structure that sets limits on growth, and allow increased capital investment.

Security holders are expected to vote on the plan on 10 March. Management and directors holding 9.8% of the units plan to vote in favour of the move.

The company also said that Lyle Whitmarsh will take the reins as chief executive following the resignation of Michael Heier yesterday. Heier will remain board chairman.

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