Vicwest Income Fund (the Fund) is an open-ended limited purpose investment trust. The Fund is a manufacturer and distributor of construction building products, including metal roofing, siding and other metal building products. The Fund fabricates and markets these products under the Vicwest, Mercury Metals and Valley Truss & Metal and RCA trade names. Under the Westeel trade name, the Fund manufactures steel containment products for agricultural storage of grain and fertilizer. The Fund’s liquid storage tanks and accessories are manufactured and distributed under the trade names Westeel, Northern Steel Industries and NSI. As of December 31, 2008, the Fund had 16 manufacturing facilities located throughout Canada.