Date Closed

September 29, 2006

Lead Office

Vancouver

Value

145.00 Million CAD

On September 29, 2006, Duke Energy Income Fund, in a related party transaction, acquired Westcoast Gas Services Inc. from Westcoast Energy Inc. (a subsidiary of Duke Energy Corporation), which manages and holds an indirect majority equity interest in the Fund's business.

McCarthy Tétrault advised Duke with a team that was led by Richard Balfour.