Energy Plus Income Trust 2007 Income Tax Information

CALGARY, ALBERTA--(Marketwire - March 7, 2008) - The following information is intended to assist holders of units of Energy Plus Income Trust (TSX: EPF-UN.TO) (the "Trust") in the preparation of their 2007 Income Tax Return. This summary table below is directed to a unitholder who, for the purposes of the Income Tax Act (Canada) is a resident of Canada and holds the units as capital property.

                                            Non-           Return     Total
Record                        Eligible  Eligible Capital       of   Distri-
 Date      Pay Date   Income Dividends Dividends    Gain  Capital    bution

31-Jan-07 15-Feb-07 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
28-Feb-07 15-Mar-07 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
31-Mar-07 16-Apr-07 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
30-Apr-07 15-May-07 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
31-May-07 15-Jun-07 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
30-Jun-07 16-Jul-07 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
31-Jul-07 15-Aug-07 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
31-Aug-07 14-Sep-07 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
30-Sep-07 15-Oct-07 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
31-Oct-07 15-Nov-07 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
30-Nov-07 14-Dec-07 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
31-Dec-07 15-Jan-08 $0.04230  $0.00031 $ 0.00001 $     - $0.04068  $0.08330
                    --------------------------------------------------------
                    $0.50760  $0.00372 $ 0.00012 $     - $0.48816  $0.99960
                    --------------------------------------------------------
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Each Unitholder will receive a T3 supplementary slip for 2007 that will indicate the amount of "Other Income" - Box 26 ,"Eligible Dividends" - Box 49, "Non-Eligible Dividends" - Box 23, "Capital Gains" - Box 21 and "Return of Capital" - Box 42 that are to be included in their tax return. The dividends will be subject to the standard gross-up and federal dividend tax credit rules. The T3 supplementary slips are prepared by Computershare Trust Company of Canada and/or investment dealers.

The "Return of Capital" (Box 42) is a non-taxable amount and will reduce the Adjusted Cost Base of the Unitholder's Units.

If the Units were held within a RRSP, DPSP, or RRIF, then no T3 slip will be received and no amount would be required to be reported on the Unitholder's personal tax return.

Contacts

Joe MacDonald
Energy Plus Income Trust
Executive Vice President, Sales and Marketing
1-877-261-9674
Website: www.citadelfunds.com