Tactical Yield Fund Commentary

Portfolio Sub-Advisor: Catapult Financial Management Inc.

Fund Commentary - June 30, 2011

The IA Clarington Aston Hill Tactical Yield Fund began the year with a net leverage position that was well below the maximum net leverage that the Fund can employ, but ended the second quarter with roughly 2% in cash and cash equivalents. One Fund strategy is to utilize leverage and earn a high level of cash income from its investments. In addition, the borrowing rates for leverage remain inexpensive in the opinion of the Portfolio Advisor.

During the first two quarters of 2011 the asset mix of the Fund changed substantially. The Fund employed leverage at times and had more than 50% invested in equities. This reflected the Portfolio Advisor's belief that the global economy was recovering and that government bond interest rates had bottomed out. In that scenario, it was expected that equity markets would outperform their bond counterparts and thus, the Fund should have a high percentage of the asset mix invested in equities. However, sovereign debt issues in Europe, the earthquake and tsunami disaster in Japan, plus geopolitical uncertainty in North Africa all worked together to slow growth expectations for the global economy. While the Fund did have an equity weighting of more than 50% for some time, the Fund ended the period at 48% equities and 52% in bonds, preferred shares and cash. The weighting in equities detracted from performance as equities underperformed high yield bonds in the first half of the year. The S&P/TSX Composite Index returned just 0.2% for the first six months of 2011, while the Merrill Lynch U.S. High Yield Cash Pay Index returned 4.9%.

The Fund seeks to generate a high level of income while protecting investor capital.  Protecting investors' capital, as interest rates rise, can require greater exposure to equities as fixed income securities, including high yield bonds, will generally fall in value in a rising interest rate environment. Ten year U.S. government bond yields rose, for the most part, until mid April of this year and subsequently dropped 75 basis points over the following two months. While it did make sense for the Fund to have high exposure to equities at the beginning of the year, the Portfolio Advisor made a few adjustments after mid-April to reflect the new environment.

The Portfolio Advisor believes that the following three events had the greatest bearing on Fund performance. First, political uprisings in Egypt, Libya and Syria triggered reactions from equity markets and affected crude oil prices. The geopolitical events in North Africa and the Middle East caused crude oil prices in North America to reach a peak of almost $115 by the end of April. The rise in crude oil prices rallied major oil stocks initially; however,  the slowing global economy caused crude oil prices to fall below $100 by the end of June, and oil stocks decreased 1.6% at the end of this period. Second, Japan was struck by a major earthquake in March and the tsunami that followed created more devastation and triggered a nuclear disaster at the Fukushima plant. These disastrous events have grounded the Japanese economy to a halt, and this has compounded the global economic slowdown. Third, Europe has been dealing with another potential meltdown in Greece as Greek citizens have rallied against the government in protest of the dramatic cuts to government services and employees. The uncertainty regarding Greek debt caused equity markets to move lower in the second quarter of this year.  The uncertainty was most felt by European financials as they are considered to have the most exposure to sovereign Greek debt. The Fund does not currently have any exposure to European banks or other financial companies in Europe.

In light of the troubles in the Middle East and Japan, the Portfolio Advisor continues to focus the Fund's investments on companies that offer a reasonable yield, and will experience minimal effects from geopolitical events and commodity prices. Bonds like the RSC Equipment Rental Inc., 10.0% of 2017, and Rite Aid Corp., 8.0% of 2020 offer investors yields of 8% to 9%, and the Portfolio Advisor has great confidence in their ability to pay principals and interest. In the Fund, Davis and Henderson Income Corp., Cineplex Inc., and REITs such as Riocan Real Estate Investment Trust, H&R REIT, and Canadian REIT offer investors a dependable dividend, or distribution and the possibility of growth in that income stream. It may sound boring, but The Portfolio Advisor believes that this investment strategy will offer investors the best possible returns with a minimal amount of risk.