[THIS PAGE IS INTENTIONALLY LEFT BLANK]/media/Files/B/Brookfield-BI… · 2017 Brookfield Select Opportunities Income Fund BSO.UN Annual Financial Statements For the period from January

2017Brookfield Select Opportunities Income FundBSO.UNAnnual Financial StatementsFor the period from January 1, 2017 to December 31, 2017

Brookfield Investment Management

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MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS

The accompanying financial statements of Brookfield Select Opportunities Income Fund (the “Fund”)are the responsibility of the management of the Fund. Brookfield Investment Management(Canada) Inc., is the manager (the “Manager”) of the Fund. To fulfill these responsibilities, the Managermaintains policies, procedures and systems of internal control to ensure that it’s reporting practicesand accounting and administrative procedures are appropriate. These policies and procedures aredesigned to provide a high degree of assurance that relevant and reliable financial information isproduced.

These financial statements have been prepared in accordance with International Financial ReportingStandards, and where appropriate, reflect the Manager’s best estimates and judgments.

The Manager is responsible for the information and representations contained in theseAnnual FinancialStatements and the Annual Management Report of Fund Performance. The Manager is also responsiblefor the selection of the accounting principles that are most appropriate for the Fund’s circumstances.

The Manager, on behalf of the unitholders, has appointed the external firm Deloitte LLP as theindependent auditor of the Fund. The auditors have examined the financial statements in accordancewith auditing standards generally accepted in Canada to enable them to express to the unitholderstheir opinion on the financial statements. The auditor’s report outlines the scope of their audit andtheir opinion of the financial statements.

Gail CecilPresident

David LeviDirector

2017 Annual Financial Statements | 1

INDEPENDENT AUDITOR'S REPORT

To the Unitholders of Brookfield Select Opportunities Income Fund

We have audited the accompanying financial statements of Brookfield Select Opportunities IncomeFund, which comprise the statements of financial position as at December 31, 2017 and 2016 and thestatements of comprehensive income (loss), statements of changes in net assets attributable to holdersof redeemable units and statements of cash flows for the years then ended, and a summary ofsignificant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements inaccordance with International Financial Reporting Standards, and for such internal control asmanagement determines is necessary to enable the preparation of financial statements that are freefrom material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on these financial statements based on our audits. Weconducted our audits in accordance with Canadian generally accepted auditing standards. Thosestandards require that we comply with ethical requirements and plan and perform the audit to obtainreasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures inthe financial statements. The procedures selected depend on the auditor's judgment, including theassessment of the risks of material misstatement of the financial statements, whether due to fraud orerror. In making those risk assessments, the auditor considers internal control relevant to the entity'spreparation and fair presentation of the financial statements in order to design audit procedures thatare appropriate in the circumstances, but not for the purpose of expressing an opinion on theeffectiveness of the entity's internal control. An audit also includes evaluating the appropriateness ofaccounting policies used and the reasonableness of accounting estimates made by management, aswell as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained in our audits is sufficient and appropriate toprovide a basis for our audit opinion.

Opinion

In our opinion, the financial statements present fairly, in all material respects, the financial position ofBrookfield Select Opportunities Income Fund as at December 31, 2017 and 2016, and its financialperformance, and its cash flows for the years then ended in accordance with International FinancialReporting Standards.

Chartered Professional AccountantsLicensed Public AccountantsMarch 28, 2018Toronto, Canada


STATEMENTS OF FINANCIAL POSITIONAs at December 31, 2017 and December 31, 2016(Expressed in Canadian Dollars)

As at As atDecember 31, 2017 December 31, 2016

$ $Assets:

Current assetsFinancial assets at fair value through profit or loss (Note 6) 48,420,172 77,854,187Net unrealized appreciation on forward currency contracts 505,893 -Cash and cash equivalents 1,639,833 204,367Collateral cash (Note 7) 4,736,151 3,231,931Accrued investment income 611,059 917,239

Total assets 55,913,108 82,207,724Liabilities:

Current liabilitiesNet unrealized depreciation on forward currency contracts - 1,190,430Net unrealized depreciation on swap contracts 1,196,426 207,319Margin payable (Note 7) 3,309,455 5,970,886Distributions payable (Note 12) 1,482,030 1,794,403Accounts payable and accrued liabilities 194,546 549,486

Total liabilities (excluding net assets attributable to holdersof redeemable units) 6,182,457 9,712,524

Net assets attributable to holders of redeemable units 49,730,651 72,495,200

Number of redeemable units outstanding (Note 11) 9,880,203 11,962,684

Net assets attributable to holders of redeemable units perunit 5.03 6.06

See accompanying notes to financial statements.

Approved on behalf of the Manager, Brookfield Investment Management (Canada) Inc.

Gail CecilPresident

David LeviDirector

Brookfield Select Opportunities Income Fund


STATEMENTS OF COMPREHENSIVE INCOMEFor the years ended December 31, 2017 and December 31, 2016(Expressed in Canadian Dollars)

2017 2016$ $

Investment income (loss)Interest income for distribution purposes 3,024,630 4,870,284Dividend income 1,004,117 1,196,504Net realized gain (loss) on sale of investments 1,795,924 (24,916,585)Net realized gain (loss) on forward currency contracts 165,474 (4,938,193)Net realized loss on swaps (245,963) (1,851,802)Net realized foreign exchange loss (778,804) (2,774,665)Net change in unrealized appreciation on forward currency contracts 1,696,323 8,709,684Net change in unrealized appreciation (depreciation) of investments (9,677,976) 41,764,254Net change in unrealized appreciation (depreciation) on swaps (989,107) 2,324,207Net change in unrealized appreciation (depreciation) on foreign exchange (280,131) 1,460,858

Total investment income (loss) (4,285,513) 25,844,546

Expenses (Note 9)Management fees 856,338 1,187,919Interest expense 41,619 88,619Brokerage commissions and other charges 60,523 79,662Audit fees 30,066 25,821Legal fees 5,630 5,651Other expenses 44,328 130,347

Total expenses 1,038,504 1,518,019

Comprehensive income (loss) (5,324,017) 24,326,527

Withholding taxes (45,742) (76,783)

Increase (decrease) in net assets attributable to holders of redeemableunits (5,369,759) 24,249,744

Increase (decrease) in net assets attributable to holders of redeemableunits per unit (0.48) 1.50




STATEMENTS OF CHANGES IN NET ASSETS ATTRIBUTABLE TO HOLDERS OF REDEEMABLEUNITSFor the years ended December 31, 2017 and December 31, 2016(Expressed in Canadian Dollars)

2017 2016$ $

Net assets attributable to holders of redeemable Units, beginning of year 72,495,200 97,168,449

Increase (decrease) in net assets attributable to holders of redeemable units (5,369,759) 24,249,744

Redeemable unit transactionsAmounts received from reinvestment of distributions 86,937 90,871Amounts paid for redemption of units (10,925,017) (39,665,689)

Net decrease from redeemable unit transactions (10,838,080) (39,574,818)

Distributions to holders of redeemable unitsReturn of capital (6,556,710) (9,348,175)

Total distributions to holders of redeemable units (6,556,710) (9,348,175)

Net decrease in net assets attributable to holders of redeemable units (22,764,549) (24,673,249)

Net assets attributable to holders of redeemable Units, end of year 49,730,651 72,495,200




STATEMENTS OF CASH FLOWSFor the years ended December 31, 2017 and December 31, 2016(Expressed in Canadian Dollars)

2017 2016$ $

Cash flows provided by (used for):

Cash flows from operating activitiesIncrease (decrease) in net assets attributable to holders of redeemableunits (5,369,759) 24,249,744

Adjustments for:Interest income for distribution purposes (3,024,630) (4,870,284)Dividend income, net of withholding taxes (958,375) (1,119,721)Net realized (gain) loss on investments (1,795,924) 24,916,585Net realized loss on swaps 245,963 1,851,802Net realized gain (loss) on foreign currency contracts (165,474) 4,938,193Net change in unrealized (appreciation) depreciation of swaps 989,107 (2,324,207)Net change in unrealized (appreciation) depreciation on investments 9,677,976 (41,764,254)Net change in unrealized appreciation on forward currency contracts (1,696,323) (8,709,684)(Increase) decrease in collateral cash (1,504,220) 10,270,121Increase (decrease) in accounts payable and accrued liabilities (354,940) 218,725

Receipts (payments) made on foreign currency contracts 165,474 (4,938,193)Interest received 3,406,720 5,925,073Dividends received, net of witholding taxes 882,465 1,118,760Payments made on swap contracts (245,963) (1,851,802)Proceeds from sale of investments 57,758,034 102,690,598Amounts paid for purchase of investments (36,206,071) (47,719,325)

Net cash provided by operating activities 21,804,060 62,882,131

Cash flows from financing activitiesMargin payable, net repayments and foreign exchange (2,661,431) (15,364,687)Distributions paid to unit holders (6,869,083) (10,433,457)Amounts paid for redemptions of units (10,925,017) (39,665,689)Amounts received from reinvestment of distributions of Units 86,937 90,871

Net cash used for financing activities (20,368,594) (65,372,962)

Net increase (decrease) in cash and cash equivalents 1,435,466 (2,490,831)Cash and cash equivalents, beginning of year 204,367 2,695,198Cash and cash equivalents, end of year 1,639,833 204,367




SCHEDULE OF INVESTMENTSAs at December 31, 2017(Expressed in Canadian Dollars)

Quantity Security Average Cost$

Fair Value$

% of NetAssets

EquitiesCanadian Dollar Denominated

78,600 Kinder Morgan Canada Ltd. 1,237,416 1,336,986 2.6954,240 Pembina Pipeline Corp. 2,239,183 2,468,462 4.96

514,585 TORC Oil & Gas Ltd. 3,982,522 3,879,971 7.8030,500 TransCanada Corp. 1,879,877 1,865,990 3.7545,500 Vermilion Energy Inc. 1,984,906 2,078,440 4.18

338,740 Whitecap Resources Inc. 3,284,270 3,031,723 6.1014,608,174 14,661,572 29.48

United States Dollar Denominated44,800 Pattern Energy Group Inc. 1,375,603 1,206,280 2.4213,220 PNC Financial Services Group Inc. 2,001,006 2,390,019 4.816,280 Simon Property Group Inc. 1,325,410 1,351,341 2.72

37,800 Tanger Factory Outlet Centers Inc. 1,337,602 1,255,554 2.5216,350 Verizon Communications Inc. 1,017,459 1,084,310 2.1846,600 Williams Cos Inc. 1,835,422 1,780,234 3.58

8,892,502 9,067,738 18.23British Pound Denominated

138,200 National Grid PLC 2,197,764 2,049,826 4.122,197,764 2,049,826 4.12

Euro Denominated46,613 Ferrovial SA 1,377,344 1,327,234 2.67

1,377,344 1,327,234 2.67Bonds

United States Dollar Denominated500,000 Alcoa Nederland Holding BV 09/30/2026 679,449 703,220 1.41400,000 Antero Midstream Partners L.P. 09/15/2024 515,262 516,215 1.04100,000 Baytex Energy Corp., 5.625% 06/01/2024 89,666 116,681 0.24250,000 Blue Racer Midstream LLC, 6.125% 11/15/2022 321,849 326,550 0.66475,000 Crestwood Midstream Partners L.P., 6.250%

04/01/2023607,518 618,481 1.24

1,000,000 CSC Holdings LLC, 5.250% 06/01/2024 1,382,779 1,234,156 2.48100,000 EP Energy LLC, 8.000% 11/29/2024 126,493 129,367 0.26

1,800,000 Frontier Communications Corp., 11.000%09/15/2025

2,418,279 1,657,653 3.33

400,000 GLP Capital L.P. 04/15/2026 544,953 537,516 1.08500,000 Holly Energy Partners L.P. 08/01/2024 664,257 653,100 1.31575,000 HudBay Minerals Inc., 7.625% 01/15/2025 768,910 788,889 1.59850,000 Ineos Group Holdings SA, 5.625% 08/01/2024 1,096,951 1,110,270 2.23

1,385,000 Kindred Healthcare Inc., 6.375% 04/15/2022 1,601,836 1,761,366 3.541,600,000 MEG Energy Corp. 01/15/2025 1,939,146 1,979,661 3.981,041,000 New Albertson's Inc., 7.450% 08/01/2029 1,072,019 1,147,802 2.31



930,000 New Albertson's Inc., 8.700% 05/01/2030 1,001,524 1,089,503 2.19750,000 NRG Yield Operating LLC, 5.375% 08/15/2024 985,231 972,602 1.96600,000 Pattern Energy Group Inc., 5.880% 02/01/2024 852,025 789,358 1.59600,000 PulteGroup Inc., 6.375% 05/15/2033 851,499 841,982 1.69600,000 Puma International Financing SA 10/06/2024 750,420 766,643 1.54

2,000,000 Sanchez Energy Corp., 6.125% 01/15/2023 1,366,975 2,117,486 4.26100,000 United Rentals North America Inc. 05/15/2027 134,305 131,873 0.27

1,250,000 Windstream Corp., 7.750% 10/15/2020 1,700,146 1,323,428 2.6621,471,492 21,313,802 42.86

Transaction costs (44,570)Total investments 48,502,706 48,420,172 97.36Accrued investment income 611,059 1.23Cash and cash equivalents 1,639,833 3.30Collateral cash 4,736,151 9.52Derivative instruments (690,533) (1.39)Liabilities, net of other assets (4,986,031) (10.02)Total net assets attributable to holders of redeemable units 49,730,651 100.00




SCHEDULE OF DERIVATIVE INSTRUMENTSAs at December 31, 2017(Expressed in Canadian Dollars)

Swap Contracts

Underlying Asset CounterpartyNumber of

Shares Settlement DateNotional

Value

UnrealizedAppreciation /(Depreciation)

$

Energy Transfer Partners LP J.P. Morgan 77,610 January 5, 2018 2,249,023 (383,871)Enterprise Products Partners LP J.P. Morgan 57,450 November 6, 2018 1,825,556 120,265Plains All American Pipeline LP J.P. Morgan 31,760 January 8, 2018 1,368,973 (517,334)MPLX LP J.P. Morgan 29,600 February 28, 2018 1,436,876 (89,588)Buckeye Partners LP J.P. Morgan 16,340 April 30, 2018 1,412,988 (376,951)Phillips 66 Partners LP J.P. Morgan 9,650 August 13, 2018 610,098 51,053Total swap contracts (1,196,426)

Forward Currency Contracts

Amount Bought Amount SoldMaturityDate

UnrealizedAppreciation

$

CAD $22,422,881 USD $17,500,000 January 31, 2018 $505,893Total $505,893




NOTES TO THE THE ANNUAL FINANCIAL STATEMENTS

1. THE FUND

Brookfield Select Opportunities Income Fund (the “Fund”) is an investment fund established under thelaws of the Province of Ontario pursuant to a Declaration of Trust dated April 24, 2014. The Fundeffectively began operations on May 23, 2014 when it completed an initial public offering of 19,200,000units of the Fund (the “Units”) at $10.00 per Unit (the “Offering”), for gross proceeds of $192.0 millionand net proceeds of $181.1 million after deducting issuance costs of approximately $10.9 million.

The Fund was created with objectives to (i) provide holders of units (“Unitholders”) with quarterly cashdistributions; (ii) maximize total return for Unitholders through distributions and capital appreciation;and (iii) preserve capital. The Fund was created to invest in a portfolio comprised primarily of fixedincome and equity securities on a global basis (the “Portfolio”).

Brookfield Investment Management (Canada) Inc. (“BIM Canada”) is the manager (the “Manager”) andthe trustee of the Fund. Effective July 6, 2017 Brookfield Investment Management Inc. ("BIM") becamethe investment manager (the “Investment Manager”), replacing BIM Canada. The Investment Managermakes all of the investment and trading decisions on behalf of the Fund. The Fund’s registered officeis Brookfield Place, 181 Bay Street, Suite 300 Toronto, Ontario Canada M5J 2T3. These financialstatements were authorized for issue by the Manager on March 28, 2018.

2. BASIS OF PRESENTATION

These financial statements have been prepared in compliance with International Financial ReportingStandards ("IFRS").

The financial statements have been prepared on the historical cost basis, except for the revaluation ofcertain financial instruments. Historical cost is generally based on the fair value of the considerationgiven in exchange for assets.

In applying IFRS, management makes estimates and assumptions that may affect the amounts of assets,liabilities, income and expenses reported in these financial statements. The most significant estimatesrelate to the valuation of investments. Actual results may differ from the estimates.

3. SIGNIFICANT ACCOUNTING POLICIES

Financial InstrumentsThe Fund's investments in equity and fixed income securities are designated at fair value through profitor loss (“FVTPL”) at inception. The Fund's derivatives are categorized as held for trading. As a result ofsuch designation and categorization, the Fund's investments and derivatives are measured at FVTPL.

OffsettingFinancial assets and liabilities are offset and the net amount presented in the Statements of FinancialPosition only when the Fund has a legal right to offset the amounts and intends either to settle on a netbasis or to realize the asset and settle the liability simultaneously. In the normal course of business, theFund enters into various master netting agreements or similar agreements that do not meet the criteriafor offsetting in the Statements of Financial Position but still allow for the related amounts to be offsetin certain circumstances, such as bankruptcy or termination of contracts.



Fair Value MeasurementFair value is the price that would be received to sell an asset or paid to transfer a liability in an orderlytransaction between market participants at the measurement date. The fair value of financial assetsand liabilities traded in active markets (such as publicly traded marketable securities) are based onquoted market prices at the close of trading on the reporting date. However, if (i) a fair value or priceis not readily available, (ii) the available quotations are not believed to be reflective of fair value bythe Investment Manager, or (iii) a significant event has occurred that would materially affect the valueof the security, the security is fair valued, as determined in good faith, by the Fund’s ValuationCommittee. The Fund’s Valuation Committee is comprised of senior members of Brookfield InvestmentManagement Inc.’s management team. The price determined by the Valuation Committee is anestimate and may differ from the actual price used in a purchase or sale transaction. The Fund’s policyis to recognize transfers into and out of the fair value hierarchy levels as of the date of the reportingyear-end date.

The fair value of financial assets and liabilities that are not traded in an active market, includingover-the-counter derivatives, is determined using established valuation procedures. The Fund uses avariety of valuation methods and makes assumptions that are based on market conditions existing ateach measurement date. Valuation techniques include the use of comparable recent arm’s lengthtransactions, reference to other instruments that are substantially the same and others commonly usedby market participants and which make the maximum use of observable inputs. Refer to Note 6 forfurther information about the Fund’s fair value measurements.

All investment transactions are accounted for on the trade date. Realized gains and losses frominvestment transactions and unrealized appreciation or depreciation in the value of investments arecalculated on an average cost basis, excluding transaction costs and the effect of foreign exchangefluctuations, which are disclosed separately.

Other assets and liabilitiesFor the purpose of categorization, accrued investment income is recorded at amortized cost. Similarly,margin payable, payable for due to broker, distributions payable and accounts payable and accruedliabilities are deemed to be other financial liabilities and reported at amortized cost.All other financialassets and liabilities are measured for at amortized cost. Under this method, financial assets andliabilities reflect the amounts required to be received or paid, discounted when appropriate, at thefinancial instrument’s effective interest rate. The fair values of the Fund's financial assets andliabilities that are not carried at FVTPL approximate their carrying amounts due to their short-termnature.

Revenue recognitionDividend income is recognized on the ex-dividend date and the interest for distribution purposes shownon the Statements of Comprehensive Income (Loss) represents the coupon interest received by theFund accounted for on an accrual basis. The Fund does not amortize premiums paid or discountsreceived on the purchase of fixed income securities except for zero coupon bonds which are amortizedon a straight line basis.

Transaction costsTransaction costs, such as brokerage commissions incurred in the purchase and sale of securities by theFund, are expensed and are included in operating expenses in the Statements of ComprehensiveIncome (Loss). Transaction costs are incremental costs that are directly attributable to an acquisition,issue or disposal of an investment, which include fees and commissions paid to agents, advisors,brokers and dealers, levies by regulatory agencies and securities exchanges, and transfer taxes andduties.



Functional and presentation currencyThe performance of the Fund is measured and reported to the investors in Canadian dollars. TheManager considers the Canadian dollar as the currency that most faithfully represents the economiceffects of the underlying transactions, event and conditions. These financial statements are presentedin Canadian dollars, which is the Fund’s functional currency.

Foreign currency translationInvestments and other assets denominated in foreign currencies are translated into Canadian dollarsusing the rate of exchange prevailing on the trade date. Investment transactions and income andexpenses are translated at the rate of exchange on the date of such transactions. The fair values ofinvestments, other assets and liabilities, and any adjustments included in the Statements ofComprehensive Income (Loss) in foreign currencies are translated at the year-end exchange rates.

Forward currency contractsForward currency contracts, if applicable, are valued at current market value on each valuation date.The value is determined as the gain or loss that would be realized, if on the valuation date, the positionof the forward currency contracts were closed out.

Redeemable UnitsThe Fund's redeemable Units are classified as financial liabilities and are measured at redemptionamounts. Distributions to holders of redeemable Units are recognized in Statements of Changes in NetAssets Attributable to Holders of Redeemable Units when they are authorized. The characteristics ofthe units are not identical and therefore do not meet the criteria in IAS 32 - Financial Instruments -Presentation, for classification as equity.

New standards and interpretations not yet adopted:In July 2014, the IASB finalized the reform of financial instruments accounting and issued IFRS 9Financial Instruments (“IFRS 9”) (as revised in 2014), which contains the requirements for a) theclassification and measurement of financial assets and financial liabilities, b) impairment methodologyand c) general hedge accounting. IFRS 9 (as revised in 2014) will supersede IAS 39 FinancialInstruments: Recognition and Measurement in its entirety upon its effective date.

The new standard becomes effective for annual periods beginning on or after January 1, 2018. IFRS 9is not expected to have a significant impact on the Fund's measurement basis, financial position orperformance, as it is expected that the Fund will continue to classify its financial assets and financialliabilities as being at fair value through profit or loss.

4. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS

The preparation of financial statements in conformity with IFRS requires the Manager to makejudgments, estimates and assumptions that affect the application of accounting policies and thereported amounts of assets, liabilities, income and expenses. Actual results may differ from theseestimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates arerecognized in the year in which the estimates are revised and in any future year affected.

Fair Value Measurement of Derivatives and Securities Not Quoted in an Active MarketThe Fund may hold financial instruments that are not quoted in active markets. Fair values of suchinstruments are determined using valuation techniques and may be determined using reputable pricingsources (such as pricing agencies) or indicative prices from market makers. Broker quotes as obtainedfrom the pricing sources may be indicative and not executable or binding.



5. MANAGEMENT OF FINANCIAL RISKS

The Fund is exposed to various financial risks, including market risk (consisting of currency risk,interest rate risk, and other price risk), and liquidity risk. The Trust is also indirectly exposed to thefinancial risks of the Fund. The Fund's overall risk management programme seeks to minimizepotentially adverse effects of those risks on the Fund's financial performance by employingexperienced portfolio managers and by continuous monitoring of the Fund's securities positions andmarkets. The Manager maintains a corporate governance structure that oversees the Fund's investmentactivities. The Fund may use derivative financial instruments to mitigate certain risk exposures and iscurrently engaged in a series of foreign exchange contracts as described below.

Currency RiskCurrency risk is the risk that the value of an investment will change due to fluctuations in foreignexchange rates.

The Fund's net assets attributable to holders of redeemable Units are measured in Canadian dollars andpayments to Unitholders are made in Canadian dollars. The Fund is exposed to currency risks as it mayhold assets or have liabilities denominated in currencies other than in Canadian dollars. As atDecember 31, 2017 and December 31, 2016, the Fund was exposed to currency risk as the value of anyassets or liabilities denominated in currencies other than the Canadian dollar will vary due to changesin foreign exchange rates.

The following tables summarize the Fund's net exposure to foreign currency as at December 31, 2017and December 31, 2016:

December 31, 2017 Investments$

Cash$

Other Net Assets/(Liabilities)*

$

DerivativeInstruments**

$Total

$Net Assets

%

U.S. Dollar 30,381,540 1,582,394 5,226,927 (23,113,414) 14,077,447 28.31British Pound 2,049,826 - (1,227,320) - 822,506 1.65Euro 1,327,234 13,144 (1,356,343) - (15,965) (0.03)Total 33,758,600 1,595,538 2,643,264 (23,113,414) 14,883,988 29.93

*Other Net Assets/(Liabilities) includes borrowings of $2,638,601.**Includes notional exposure from derivative positions.

December 31, 2016 Investments$

Cash$

Other Net Assets/(Liabilities)*

$

DerivativeInstruments**

$Total

$Net Assets

%

U.S. Dollar 62,345,782 110,977 2,431,590 (40,895,174) 23,993,175 33.10Euro 1,461,475 - (1,690,929) - (229,454) (0.32)British Pound 418,562 20 - - 418,582 0.58Total 64,225,819 110,997 740,661 (40,895,174) 24,182,303 33.36

*Other Net Assets/(Liabilities) includes borrowings of $3,389,819.**Includes notional exposure from derivative positions.

As at December 31, 2017, had the Canadian dollar strengthened or weakened by 1% against each of theother currencies with all other variables remaining constant, the net assets of the Fund would havedecreased or increased by $148,840 (December 31, 2016 - $241,823).



As at December 31, 2017, the Fund had entered into forward currency contracts with a net unrealizedgain of $505,893 (December 31, 2016 net unrealized loss of $1,190,430) to deliver currencies atspecified future dates. For further information regarding forward currency contracts, see the Scheduleof Derivative Instruments.

Interest rate riskInterest rate risk arises from the possibility that changes in interest rates will affect future cash flowsor fair values of financial instruments.

The Fund is exposed to interest rate risk from its holdings of fixed-rate debt instruments, the values ofwhich fluctuate due to changes in prevailing levels of market interest rates. As at December 31, 2017,the Fund's debt instruments’ remaining terms to maturity were as follows:

Debt Instruments $% of

Net Assets

Less than 1 year - -1 to 3 years 1,323,428 2.663 to 5 years 2,087,916 4.20Greater than 5 years 17,902,458 36.00Total 21,313,802 42.86

As at December 31, 2016, the Fund's debt instruments’ remaining terms to maturity were as follows:

Debt Instruments $% of

Net Assets

Less than 1 year - -1 to 3 years 7,412,245 10.223 to 5 years 7,408,576 10.22Greater than 5 years 29,255,457 40.36Total 44,076,278 60.80

Interest rate risk of the Fund is currently mitigated by the relatively short duration and high creditspread of the high yield bonds in the Portfolio. These characteristics make the Portfolio’s sensitivity tointerest rate risk relatively less than what would be experienced by a portfolio with longer durationinvestments that trade at tighter spreads to government-backed fixed income securities. It would alsobe possible to hedge interest rate risk by short selling government-backed fixed income securities orengaging in various interest rate derivatives. As at December 31, 2017 and December 31, 2016, theFund had no such hedges in place.

At December 31, 2017, if the prevailing interest rates had risen or declined by 0.25%, assuming aparallel shift in the yield curve, with all other variables held constant, the Fund's net assets would havedecreased or increased, respectively, by approximately $278,193 (December 31, 2016 - $559,008). TheFund's sensitivity to interest rate changes was estimated using the weighted average duration of thebonds. In practice, the actual results may differ from this sensitivity analysis and the differences couldbe material.



Other price riskOther price risk is the risk that the value of financial instruments will fluctuate as a result of changesin market prices (other than those arising from interest rate risk or currency risk). Such changes maybe the result of factors affecting multiple instruments traded in a market, market segment or assetclass.

The Fund is exposed to other price risk of securities held in the Portfolio. The Fund may take outrightlong or short positions in any of its investments, which may include derivative instruments for purposesconsistent with its investment objectives and investment strategy and subject to its investmentrestrictions.

As at December 31, 2017 and December 31, 2016, the Fund had direct exposure to derivatives throughits holdings in equity total return swaps and forward currency contracts. Please refer to Schedule ofDerivative Instruments which shows the underlying notional equity exposure.

All investments present a risk of loss of capital. The Manager seeks to mitigate this risk through carefulselection of securities and other financial instruments. As at December 31, 2017, had the investmentsin the portfolio increased or decreased by 5% with all other variables remaining constant, the net assetsof the Fund would have increased or decreased by $2,421,009 (December 31, 2016 - $3,892,709). As atDecember 31, 2017 and December 31, 2016, the Fund had no securities sold short.

Credit riskCredit risk is the risk of non-payment of scheduled interest and/or principal payments.

The Fund is exposed to several types of credit risks including the risk that one or more investments inthe Portfolio will decline in price, or fail to pay interest or principal when due, because the issuer ofthe security experiences a decline in its financial status. As at December 31, 2017, the maximumexposure to any one debt issuer in the Portfolio was $2,237,305 (December 31, 2016 - $6,969,785)representing 4.50% (December 31, 2016 - 9.61%) of net assets attributable to redeemable units.

The performance of the Fund is also subject to general economic and specific industry conditions thatcould impact the fair value of one or more debt securities in the Portfolio. Securities with lower ratingstend to be more sensitive to these kinds of risks.

As at December 31, 2017 and December 31, 2016 the Fund was invested in debt securities with thefollowing credit ratings.

December 31, 2017 December 31, 2016

Debt Instruments by S&P Rating*% of NetAssets Total $

% of NetAssets Total $

BBB 1.08 537,516 - -BB 16.27 8,089,816 15.38 11,153,777B 25.51 12,686,470 25.71 18,631,693CCC+ or lower - - 13.59 9,852,814Not Rated** - - 6.12 4,437,994Total 42.86 21,313,802 60.80 44,076,278

*Or if not rated by Standard & Poor's, the most closely comparable rating from Moody's Investor Service**Not rated by Standard & Poor's or Moody's Investors Service

The Investment Manager seeks to mitigate the above credit risk through the careful selection ofinvestments, through the employment of experienced portfolio managers and through continuousmonitoring of the Fund's investments.



Another type of credit risk is exposure to the creditworthiness of the Fund's trading counterparties. Allsecurities transactions executed by the Fund are settled upon delivery using approved brokers. The riskof payment default is considered negligible, as delivery of securities sold is only made once the brokerhas received payment on behalf of the Fund. Payment is not made on a purchase until the securitieshave been received by the broker on behalf of the Fund. The trade will fail if either party fails to meetits obligation.

The Fund may enter into derivative contracts for a variety of purposes, including but not limited to,(i) for the purposes of hedging as defined in NI-81-102 and (ii) as a substitute for purchasing or sellingsecurities. Derivative contracts involve risks arising from the possible inability of counterparties tomeet the terms of their contracts due to movement in currency, security values and interest rates. TheFund seeks to mitigate this risk through the careful selection of its derivative counterparties.

Liquidity riskLiquidity risk is the risk that the Fund may not be able to settle or meet its obligations on time or at areasonable price.

The Fund has current financial liabilities outstanding, including but not limited to, margin loans andinterest payable on its margin loans, accounts payable and accrued liabilities. The Investment Managerseeks to mitigate this liquidity risk by ensuring that a reasonable portion of the Fund's investmentstrade in active markets and can be sold readily. There can be no assurance that an adequate market forthe investments will exist at all times, or that the prices at which the investments trade, accuratelyreflect their fair value. Low trading volumes of the investments could also make it difficult to liquidateholdings quickly.

As required by IFRS 7 – Financial Instruments, the Fund’s financial liabilities should be categorized intorelevant maturity groupings based on the remaining year as at December 31, 2017, to the contractualmaturity date. However, as all liabilities, including liabilities for redeemable units tendered forredemption as of the applicable balance sheet date (of which there were none as at December 31, 2017and December 31, 2016), are due in less than one year, this analysis is not required in this instance. Inaccordance with the Fund’s policy, the Investment Manager monitors the Fund’s overall liquidity risk ona continuous basis.

6. FAIR VALUE OF FINANCIAL INSTRUMENTS

The Fund uses a three-tier hierarchy as a framework for disclosing fair value which reflects thesignificance of the inputs used in making the measurements. The hierarchy has the following levels:

• Level 1 - quoted prices in an active market (Level 1—unadjusted inputs);• Level 2 - inputs other than quoted prices (Level 2—directly or indirectly derived from

observational market data); and• Level 3 - inputs not based on observable market data (Level 3—unobservable inputs).

In addition to the above disclosure requirements, IFRS 13 - Fair Value Measurement, requires disclosureof significant transfers between Levels 1 and 2 since the prior reporting period, as well as reconciliationof Level 3 assets, disclosing separately changes during the reporting period attributable to:(i) total gains or losses recognized in net income, and a description of where they are presented

in the income statement;(ii) purchases, sales, issues and settlements; and(iii) transfers into or out of Level 3 and the reasons for those transfers. Any significant transfers

between Level 1 and Level 2 are disclosed. Further, for fair value measurements in Level 3,



if changing one or more type of the inputs to reasonably possible alternative assumptionswould change fair value significantly, the entity shall state this fact and disclose both theeffect of those changes and how the effect was calculated.

The following tables provide a summary of the inputs used as at December 31, 2017 and December 31,2016, respectively, in valuing the Fund's investments carried at fair value:

As at December 31, 2017Level 1

$Level 2

$Level 3

$Total

$

Investments, at fair value:Equities 27,106,370 - - 27,106,370Bonds - 21,313,802 - 21,313,802

Total Investments, at fair value 27,106,370 21,313,802 - 48,420,172Net derivative liabilities - (690,533) - (690,533)Total Investments, at fair value 27,106,370 20,623,269 - 47,729,639

As at December 31, 2016Level 1

$Level 2

$Level 3

$Total

$

Investments, at fair value:Equities 33,777,909 - - 33,777,909Bonds - 44,076,278 - 44,076,278

Total Investments, at fair value 33,777,909 44,076,278 - 77,854,187Net derivative liabilities - (1,397,749) - (1,397,749)Total Investments, at fair value 33,777,909 42,678,529 - 76,456,438

The carrying values of cash, accrued investment income, due to and due from broker, distributionspayable, accounts payable and accrued liabilities and the Fund’s obligations for Net Assets attributableto holders of redeemable units approximates their fair values due to their short-term nature.

During the year ended December 31, 2017, there were no Level 3 assets held by the Fund, nor werethere significant transfers between levels.

The following provides details of the categorization in the fair value hierarchy by asset classes:

a) EquitiesThe Fund's equity positions are classified as Level 1 when the security is actively traded and a reliableprice is observable.

b) Fixed incomeFixed income includes primarily corporate bonds which are valued at the bid price provided byrecognized investment dealers or fair value inputs determined by the Fund's Valuation Committee.These prices and inputs are observable and therefore the Fund's corporate bonds and term loans havebeen classified as Level 2.

c) Derivative assets and liabilitiesDerivative assets and liabilities consist of forward currency contracts and total return equity swaps.Forward currency contracts are valued based primarily on the contract notional amount, the differencebetween the contract rate and the forward market rate for the same currency, interest rates and creditspreads. Forward currency contracts for which counterparty credit spreads are observable and



reliable, or for which credit-related inputs are determined not to be significant to fair value areclassified as Level 2. Equity total return swaps are valued by comparing the fair value of the underlyingequity security to the notional amount of the swap. As the value of equity total return swaps arederived from the observable market price of the underlying equity security, the equity total returnswaps are classified as Level 2.

7. BORROWINGS

Leverage is restricted to 25% of the total assets for the Fund. Accordingly, at the time of borrowing, themaximum amount of leverage that the Fund could employ is 1.33:1 (total long positions (includingleveraged positions) divided by net assets of the Fund). As at December 31, 2017, the Fund hademployed leverage equal to 11.7% (12.0% - December 31, 2016) of net assets, equating to $5.8 million($8.7 million - December 31, 2016) which includes both margin payable and leverage obtained throughderivatives. This minimum and maximum amount of borrowings outstanding during the year endedDecember 31, 2017 was $0.0 and $13.5 million, respectively. The minimum and maximum amount ofborrowings outstanding during the year ended December 31, 2016 was $0.0 and $26.1 million,respectively. The Fund has certain securities pledged as collateral against the margin payable balance.At December 31, 2017, the Fund held $4.7 million in cash (December 31, 2016 - $3.2 million) ascollateral with a counterparty in connection with the derivative positions. As at December 31, 2017,the total fair value of securities pledged as collateral was $9.4 million (As at December 31, 2016 -$13.2 million). The borrowings may be used to grow the Fund's investments and for working capitalneeds. Adding a controlled amount of leverage to the Fund is consistent with the Fund's objectives.

8. INCOME TAXES

The Fund qualifies as a mutual fund trust under the Income Tax Act (Canada) and, accordingly, is notsubject to tax on the portion of its income, including net realized capital gains for its taxation year thatis paid or payable to Unitholders. Income tax on net realized capital gains not paid or payable will begenerally recoverable by virtue of refunding provisions contained in the Income Tax Act (Canada) andprovincial income tax legislation, as redemptions occur. It is the intention of the Fund to pay all nettaxable income and sufficient net taxable gains so that the Fund will not be subject to income taxes.The Fund may distribute more than it earns, in which case the excess distribution is a return of capitaland is not taxable to Unitholders.

No provision for income taxes has been recorded in the accompanying financial statements as allincome and net realized capital gains are to be distributed to the Unitholders. Capital losses realizedin excess of those utilized to offset realized capital gains in the current taxation year can be carriedforward indefinitely and may be applied against future years’ capital gains. Non-capital losses may becarried forward for a period of 20 years and applied against future years’ taxable income. As atDecember 31, 2017 the Fund had $42,601,611 in capital losses and $16,972,157 in non-capital losses.

The non capital losses as at December 31, 2017 and their year of expiration are detailed in the tablebelow:

Year Of Expiration $

2035 10,501,7312036 6,470,426Total 16,972,157



9. EXPENSES OF THE FUND

An annual management fee equal to 1.25% per annum of the net asset value of the Fund, calculateddaily and payable monthly in arrears plus applicable taxes, is paid to the Manager. The management feetotalled $856,338 and $1,187,919 for the years ended December 31, 2017 and December 31, 2016,respectively.

The Fund pays for all ordinary expenses incurred in connection with its operation and administration,including, but not limited to, all costs of Portfolio transactions, fees payable to the Manager,administrator and other third party service providers, custodial fees, legal, accounting, audit andvaluation fees, other administrative expenses and extraordinary expenses that the Fund may incur.

The Manager is also eligible in each fiscal year to receive from the Fund a performance fee (the"Performance Fee") that shall be calculated and accrued monthly and be paid annually, if applicable.The Performance Fee for a given year will, subject to some exceptions regarding redemptions andissuances of Units, be equal to 20% of the amount by which the sum of the net asset value per Unit(calculated without taking into account any Performance Fee) plus distributions paid on such Unitsduring the year exceeds 106.0% of the Threshold Amount plus applicable taxes. The Threshold Amountwill be the greater of: (i) $10.00; and (ii) the net asset value per Unit at the end of the last fiscal yearin which a Performance Fee was paid (after payment of such Performance Fee). Please refer to theFund's Prospectus for additional information on the Performance Fee. The Performance Fee accrualtotalled $0 and $0 for the years ended December 31, 2017 and December 31, 2016, respectively.

10. RELATED PARTY DISCLOSURE

The Manager and the Investment Manager are wholly-owned subsidiaries of Brookfield AssetManagement Inc. (“Brookfield”). The Investment Manager manages the investment and tradingactivities of the Fund pursuant to a portfolio management agreement. Prior to July 6, 2017, theManager managed the investment trading activities of the Fund. Due to Brookfield’s ability to controlthe Fund, Brookfield, and its affiliates over which it has the ability to exercise control or significantinfluence, are related parties of the Fund by virtue of common control or common significantinfluence.

Transactions with related parties, including investment transactions, are conducted in the normalcourse of operations and are recorded at exchange amounts, which are equivalent to normal marketterms. Please refer to Note 9, which outlines the fees paid to the Manager by the Fund.

During the year ended December 31, 2017, BIM Canada decreased its ownership by 227,676 units of theFund.

During the year ended December 31, 2016, BIM Canada increased its ownership by 87,186 units of theFund.

As at December 31, 2017, Brookfield and its affiliates owned a 6.7% (December 31, 2016 - 7.4%) interestin the Fund.

11. REDEEMABLE UNITS AND NET ASSETS ATTRIBUTABLE TO HOLDERS OF REDEEMABLE UNITS

The Fund is authorized to issue an unlimited number of redeemable and transferable Units of a singleclass, each of which represents an equal, undivided interest in the net assets of the Fund.



The Declaration of Trust provides that the Fund may not issue additional Units except: (i) for netproceeds not less than 100% of the net asset value per Unit calculated as of the close of business on thebusiness day immediately prior to the pricing of such offering; (ii) by way of Unit distributions; or (iii)with the approval of Unitholders.

Commencing in July 2016 to and including July 2018, Units may be surrendered annually prior to 5:00p.m (Toronto time) on the 15th business days prior to the annual redemption date, if and only if theannual redemption condition (the “Annual Redemption Condition”), described below, has been met insuch year. Units properly surrendered for redemption during the Notice Period will be redeemed on thelast business day in July of each year and the Unitholder will receive a redemption price per Unit equalto 100% of the net asset value per Unit as determined on the Annual Redemption Date on or before the15th business day of the month following the Annual Redemption date, less any costs associated withthe redemption.

The Annual Redemption Condition states that Units may only be redeemed on an Annual RedemptionDate if the simple average of the Net Asset Values of the Units on each business day occurring in themonth of June preceding the Annual Redemption Date is less than $10.00. Notwithstanding the AnnualRedemption Condition, Units may be redeemed at the option of Unitholders on the last business day ofJuly 2019 and on the last business day of July each year thereafter.

Changes in the number of issued redeemable Units outstanding for the Fund for the year endedDecember 31, 2017 and the year ended December 31, 2016 consisted of the following:

For the year ended

December 31, 2017

For the year ended

December 31, 2016

Beginning Units 11,962,684 19,197,900

Subscription of Units - -

Reinvestment of distributions 14,362 16,281

Redemption of Units (2,096,843) (7,251,497)

Number of Units outstanding, end of year 9,880,203 11,962,684

The average number of units outstanding during the year ended December 31, 2017 was 11,096,730(December 31, 2016 – 16,134,429). This number was used to calculate the increase (decrease) in netassets attributed to holders of redeemable units per unit on the Statements of Comprehensive Income.

Capital managementUnits issued and outstanding represent the capital for the Fund. The Fund has no restrictions or specificcapital requirements and is authorized to issue an unlimited number of transferable Units. Restrictionsand specific requirements on the redemption of Units are described above.

The Statements of Changes in Net Assets Attributable to Holders of Redeemable Units and the abovetable outline the relevant changes of the Units for the year. The Fund manages its capital in accordancewith its investment objectives and strategies and the risk management practices outlined in Note 5while maintaining sufficient liquidity to meet Unitholder redemptions.

12. DISTRIBUTIONS

In accordance with the Fund's investment objective to provide Unitholders with quarterly cashdistributions, the Fund intends to make quarterly distributions to Unitholders of record on the lastbusiness day of March, June, September and December (each, a “Distribution Record Date”).



Distributions will be paid on a business day designated by the Manager that will be no later than the15th business day of the month following the Distribution Record Date. The Fund has adopted adistribution reinvestment plan which shall provide that all quarterly cash distributions made by theFund shall, at the election of each Unitholder, be automatically reinvested in additional Units on eachUnitholder’s behalf in accordance with the terms of the plan. The quarterly distributions are currentlytargeted to be $0.15 per Unit ($0.60 per annum representing an annual cash distribution of 6.0% basedon the $10.00 per Unit issue price). During the year ended December 31, 2017, the Fund declared fourquarterly cash distributions of $0.15 per Unit each. Distributions payable as at December 31, 2017totalled $1,482,030 (December 31, 2016 - $1,794,403). The distribution was subsequently paid toUnitholders in early January 2018. The Fund does not have a fixed quarterly distribution.

In any year after such distributions, there would otherwise remain in the Fund additional operatingprofit or net realized capital gains, the Fund intends to make, on or before December 31 of that year,a special distribution of such portion of the remaining net income and net realized capital gains as isnecessary to ensure the Fund will not be liable for income tax under the Income Tax Act (Canada).

13. FINANCIAL INSTRUMENTS BY CATEGORY

The following table presents the carrying amounts of the Fund's financial assets and liabilities bycategory as at December 31, 2017 and December 31, 2016, respectively.

At FVTPL At Amortized Cost

Financial Assets as at December 31, 2017Held forTrading

$

Designatedat Inception

$Total

$Total

$

Financial assets at fair value through profit or loss - 48,420,172 48,420,172 -

Net unrealized appreciation on forward currency contracts 505,893 - 505,893 -

Cash and cash equivalents - - - 1,639,833

Collateral cash - - - 4,736,151

Accrued investment income - - - 611,059

Total 505,893 48,420,172 48,926,065 6,987,043

Financial Liabilities as at December 31, 2017Held forTrading

$


$Total

$Total

$

Swap contracts 1,196,426 - 1,196,426 -

Distributions payable - - - 1,482,030

Margin payable - - - 3,309,455

Accounts payable and accrued liabilities - - - 194,546

Total 1,196,426 - 1,196,426 4,986,031



At FVTPL At Amortized Cost

Financial Assets as at December 31, 2016Held forTrading

$


$Total

$Total

$

Financial assets at fair value through profit or loss - 77,854,187 77,854,187 -

Cash and cash equivalents - - - 204,367

Collateral cash - - - 3,231,931

Accrued investment income - - - 917,239

Total - 77,854,187 77,854,187 4,353,537

Financial Liabilities as at December 31, 2016Held forTrading

$


$Total

$Total

$

Net unrealized depreciation on forward currency contracts 1,190,430 - 1,190,430 -

Swap contracts 207,319 - 207,319 -

Distributions payable - - - 1,794,403

Margin payable - - - 5,970,886

Accounts payable and accrued liabilities - - - 549,486

Total 1,397,749 - 1,397,749 8,314,775

The following table presents the net gains(losses) on financial instruments at FVTPL by category for theyear ended December 31, 2017 and December 31, 2016:

Net losses Net gains

Category2017

$2016

$

Net gains (losses) on financial instruments at FVTPLHeld for Trading 626,727 4,243,896Designated at Inception (7,882,052) 16,847,669

Total net gains (losses) on financial instruments at FVTPL (7,255,325) 21,091,565

The Fund entered into various master netting arrangements in connection with its forward currencyand swap derivative contracts. These agreements, such as the International Swaps and DerivativesAssociation agreements, do meet the criteria for offsetting in the Statements of Financial Position andallow for the related amounts to be settled on a net basis.



Other financial assets and financial liabilities do not meet the criteria for offsetting but may be set offunder certain circumstances, such as bankruptcy or termination of the contracts. The following tablepresents the recognized financial instruments that are offset, or subject to enforceable master nettingagreements or other similar agreements, as at December 31, 2017 and December 31, 2016. The "Netamount presented" column represents the amount after offsetting, as stated in the Fund's Statementsof Financial Position. The "Net" column represents what the impact on the Fund's Statements ofFinancial Position would be if all set-off rights were exercised.

Financial assets and liabilities Amounts offset Amounts not offset

Gross

assets/liabilities

Gross

assets/liabilities

offset

Net

amounts

presented

Financial

Instruments

Cash collateral

received Net

$ $ $ $ $ $

December 31, 2017

Net unrealized appreciation on forwardcontracts 505,893 - 505,893 - - 505,893

Swap Contracts (1,367,744) 171,318 (1,196,426) - - (1,196,426)

(861,851) 171,318 (690,533) - - (690,533)

December 31, 2016

Net unrealized depreciation on forwardcurrency contracts (1,250,370) 59,940 (1,190,430) - - (1,190,430)

Swap Contracts (207,319) - (207,319) - - (207,319)

(1,457,689) 59,940 (1,397,749) - - (1,397,749)

14. EVENTS AFTER STATEMENT OF FINANCIAL POSITION DATE

Management has evaluated subsequent events in the preparation of the Fund's financial statements andhas determined that other than the items listed herein, there are no events that require recognition ordisclosure in the interim financial statements.



FUND INFORMATION

MANAGER AND TRUSTEE

Brookfield Investment Management(Canada) Inc.

Gail CecilDirector, President & Chief Executive Officer

David LeviDirector

INDEPENDENT REVIEW COMMITTEE

John P. Barratt (Chair)Corporate Director

James L. R. KellyPresidentEarth Power Inc.

Frank LochanCorporate Director

CONTACT INFORMATION

Brookfield Select Opportunities Income Fund welcomes inquiries from Unitholders, analysts, mediarepresentatives or other interested parties.

Investment Manager

Brookfield Investment Management Inc.Brookfield Place250 Vesey Street, 15th FloorNew York, New York10281-1023t. 855.777.8001w. www.brookfield.com

Transfer Agent and Registrar

Unitholder inquiries relating to distributions,address changes and Unitholder accountinformation should be directed to the Fund’sTransfer Agent:Computershare Trust Company of Canada100 University Avenue, 8th FloorToronto, ON M5J 2Y1, Canadat. 1-800-564-6253 (U.S. & Canada)t. 1-514-982-7555 (International)f. 1-888-453-0330w. www.computershare.com



http://www.brookfieldim.com

http://www.computershare.com

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