Pacific Calgary Opportunity Trust

Pacific Investments &Development Ltd.

SUBJECT LANDS 224.34 acres

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CALGARY INT’LAIRPORT

AIRPORT TRAIL

OfferingPacific Calgary Opportunity Trust, an income trust created and managed by Pacific Investments and Development Ltd. will be issuing mutual fund trust units in the “Northeast Calgary Commercial Lands Project.”

The issuing of these units is in order to finance the purchase, planning and development of a parcel of land totalling 224.34 acres. The Land is located within the city limits of Calgary, Alberta in the heart of the NE commercial and industrial corridor.

The Land boasts 2.18 kilometers of Stoney Trail frontage, and will be accessed by Airport Trail.

PACifiC CALgAry OPPOrTUNiTy TrUST (PCOT)

LiMiTED PArTNErSHiP • rrSP ELigiBLE

Corporate Office225 17th Ave S.E

Calgary, Alberta, Canada

T2G 1H5

View a complete history of our projects at:

www.pacdev.com

Distributed through:

INVESTOR BRIEFING

NE CALgAry COMMErCiAL LANDS PrOJECT

For further information or questions regarding this offering, please contact your Beringer Capital Exempt Market Advisor.

(AIRPORT TRAIL TUNNEL)

CORPORATE PROFILE


Since 1994, Pacific Investments and Development Ltd. has demonstrated the consistent ability to discover and develop properties in markets with exceptional growth potential, in both the domestic and international arenas. Pacific’s tenacious man-agement style and professional integrity has also contributed greatly to a successful exit on 15 projects to date, averaging a 32.0% return per year for investors over the past 15 years.

At a time when Securities Regulation is extending its protection for investors to include land investment and development entities, Pacific has quietly become a leading firm, vital to the industry by setting the standard for professional purchasing and assembly of land for Canadian and International Investors at home and abroad. Initially investing in and developing profitable lands on the perimeter of the City of Calgary, Alberta, Canada, Pacific has continued to deliver industry-leading returns for investors by expanding its focus to include opportune properties in the Central American country of Panama, and in recent years, the oil-driven city of Fort McMurray, in northern Alberta.

Pacific currently has five active projects in these jurisdictions, and is in the process of acquiring new commercial and industrial-use projects in Alberta, as the province is poised for significant urban infrastructure growth in the coming decade.

THE KEY TO SUCCESS IS EXPERIENCE

DENNiS J. DOHErTy (pictured)Founder and President

Dennis J. Doherty, has guided Pacific Investments and Develop-ment Ltd. with both experience and integrity over the past 19 years. Prior to starting Pacific Investments, Mr. Doherty spent 8 years with a multi-million dollar land acquisition and development corporation. Mr. Doherty developed and marketed residential, commercial and industrial property worldwide, with an emphasis on properties in Canada, the United States and Asia.

rOBB HONSBErgEr JEff PETriCK Development Director Communications Director

LAUrA PEDErSON Administration

MANAGEMENT


DENNiS J. DOHErTy

NORTHEAST CALGARY COMMERCIAL LANDS


• The Property has excellent freeway frontage on a Major Municipal Ring Road (Stoney Trail), and is located with direct connectivity to the primary East/West route to the Calgary International Airport and the Airport Industrial lands. The “Airport Tunnel” is labeled with an A on the map shown above.

• Infrastructureforservicesisnearbyforfutureservicingto an urban standard.

• Close proximity to the entrance of a future 600+ acre Business/ Light industrial Commercial Park currently in planning by a major developer. This project will be just across the City of Calgary boundary in the Municipal District of Rocky View. (See grey outline to the East of the subject property on the Map provided, labeled with as B )

• The adjacentoverpass connecting Stoney Trail to Airport Trail has been completed, and in its current configuration, Stoney Trail traffic can exit Westbound onto Airport Trail NE (see Map label C )

• TheEastboundoverpassexitfromStoneyTrailontoAirport Trail East is already roughed-in by Alberta Infrastructure.

• TheSubjectPropertyiscurrentlyzonedSfUD (Special Purpose future Urban Development) by the City of Calgary.

• NE Calgary and the hamlets of Balzac-Conrich-Delcour in Rocky View County are undergoing a significantboominTransportation/Logisticsland-useprojects. (Detailed in “Why North-East Calgary?”)

PrOPErTy HigHLigHTS

PrOPErTy OVErViEW

This 224.34 acre property is located on Stoney Trail in North East Calgary at the intersection of Airport Trail (96 Ave NE). These future commercial and industrial lands are strategically located on two of Calgary’s major commercial transportation routes with excellent access to Calgary’s International Airport, as well as access to all quadrants of the City via the Stoney Trail ring road.

The property boasts 7,314 ft of frontage along the east side of Stoney Trail, providing outstanding commercial exposure for futureend-users.Thepropertywill, in thenear future,becomestrategic to theAirport IndustrialCorridor via the new Airport tunnel, and the eventual completion of Airport Trail. The property will be sandwiched between the Airport lands to the west and the future 600+ acre Business Park that will be constructed directly to the east of our project.


LEgEND

CALGARY INT’LAIRPORT

FUTURE MAJOR COMMERCIAL

DEVELOPMENT

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Arterial Roadway Const.Airport Tunnel ProjectCalgary City Limits

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THE TRANSPORTATION/ LOGISTICS CORRIDOR


Surrounding the Subject Property is what is now called the Balzac - Conrich- Delacour (BCD) Corridorwithin Rocky View County, where commercial/ industrial growth in the Calgary region is the strongest.

Our Subject Property not only features servicing options from within the City of Calgary, but also is located within reach of the growing network of municipal services infrastructure (shown at right) Rocky View County has invested in to service growth along the County’s border with the City.

An excellent example of the scale of investment going into this region is the new CN Railway Yards near Conrich (shown on map at right) which is built upon one of six Class 1 railroads in North America.

Armstrong and Associates Inc. published a list of the Top 25 Global Logistics companies by revenue in the Global Logistics & Supply ChainStrategymagazine.Allof the top 8 companies have a Calgary presence and are expanding operations in the region. They are:

• DHLSupplyChain&GlobalForwarding

• Kuehne+Nagel• DBSchenkerLogistics• UPS Supply Chain

Solutions• Panalpina,Inc.• C.H.RobinsonWorldwide,

Inc.• Agility• CEVALogistics

MAJOr COMMErCiAL/ iNDUSTriAL grOWTH iS iN PrOgrESS WHErE THE CiTy Of CALgAry AND rOCKy ViEW COUNTy MEET

rocky View County map showing existing municipal services infrastructure in the areas adjacent to our subject lands.

Other Notable Transportation & Logistics related companies that are operating in Calgary:

• Wal-Mart• CanadianTire• Sears• CostcoCanada• AssuredLogistic(3PLfor

Amazon)• MullenGroupLtd• PalliserLumber• LafargeCanadaInc.

• Vanfax(DivisionofBelronCanada)

• DBSchenker• CFManagingMovement• XTLTransport• Cargill• CPR• FedEx• UPS• Purolator• AgriumInc.


FUTURE MAJOR COMMERCIAL

DEVELOPMENT

HAMLET OF CONRICH

(680 ACRE) CN RAIL LOGISTICS YARD

OPENS 2014

HAMLET OF DELACOUR

TOWN OF BALZAC

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MCKNIGHT BLVD

Sources: Rocky View County Planning Services; CN RAIL Master Site Development Plan.

Projectsize: Approximately 224.34 acres

Proposed Offering: $18,375,000.00 (Maximum Offering) Offering of 735 unit blocks @ $25,000.00 per unit block. $25,000.00 (minimum investment)

•PleasenotethatPacificInvestmentsandDevelopmentLtd.will receive an additional 183 units as a vested interest. (Approx. 20%)

Payment Terms: The subscription price of $25,000.00 will be due on completion and signing of the “Subscription Agreement”.

Closing Dates: The initial closing will take place on or about September 15, 2013 (or one or more such earlier or later dates as may be approved by the general partner), all subscription funds will be returned to the subscribers without interest or deduction if the closing of the offering not occur by December 15, 2013. Purchase Options: Cashunits,self-directedRRSP,orTFSAunitsthroughCanadian Western Trust or Olympia Trust payable prior to closing with subscription. Cheques to be made payable to “McLeod Law LLP in trust”

Anticipated Holding Period: 3-5years,maybelonger. Please review Offering Memorandum.

PArTiCiPATiON

Pacific Investments and Development Ltd.’s Pacific Calgary Opportunity Trust (PCOT) will provide investors with an opportunity to participate in Calgary‘s commercial/ industrial real estate market at a time when substantial growth is anticipated.

Interested Investors will be sent a complete Offering Memorandum and subscription agreement for their review. For further information, or if you have questions regarding this offering, please contact your Pacific Investments and Development Ltd. contact or your Beringer Capital Exempt Market Advisor.

Therearealimitednumberofunitsavailableinthisoffering.Unitswillbeallocatedona“firstpaid”basis.Allunitsin this trust will be RRSP and TFSA eligible.

This summary does not constitute an offering of securities. Investment decision should be based on the Confidential Offering Memorandum of the Pacific Calgary Opportunity Trust. Please review the Offering Memorandum thoroughly before making any investment decision.

OFFERING SUMMARY


At the center of Canada’s powerful energy industry, Calgary out competes other urban centers because the city offers a progressive business atmosphere and less stringent regulations to attract corporations.

Investment in a property within the city limits that has a wide variety of future Commercial uses, from Retail to Light Industrial, is a sound investment that has been supported by a wide variety of published economic information as 2012 came to a close.

According to industry-led reports, Calgary’s realestate investment market witnessed a remarkable rebound in 2012. The Conference Board of Canada forecasts Calgary to lead the country in economic development with an average annual growth rate of 4.1percentfor2013through2016.Multi-residentialand office buildings are anticipated to be the assets sought most by investors, while developers will focus on adding much needed space to the retail market.

Alberta’s strong retail sales in 2012, a key indicator of the best growth in Canada, combined with aggressiveU.S.retailersenteringthemarket,meantthat Calgary’s retail leasing market remained almost fully occupied throughout 2012 with only 2.3 per cent vacancy.

• Conference Board of Canada forecasted a realGDP growth rate in Calgary of 3.8 per cent in 2012 and forecasts 3.7per cent for 2013-16 (Autumn2012)

• Calgary has thehighest 10 year average annualrealGDPgrowthrateat2.9percent(2002-2011)

WHY CALGARY?


CALgAry iS WESTErN CANADA’S BUSiNESS CENTrE

• Thereare136Calgary-basedcompaniesontheFP500list; ten are among the top 50 in Canada

• Calgary has experienced a 58.9 per cent growth inheadofficesoverpasttenyears(2002-2011),andhasthe highest concentration of head offices per capita in Canada, at 10.7 per 100,000 population

• Calgary also has the highest total growth in non-residential building permits in Canada over the past 10 years(2002-2011),atarateof243.6percent(graph)

LOOKiNg TO THE fUTUrE

While Calgary does currently have a few major commercial projects that are in progress or just completed, the next waveofdevelopment-readycommerciallandismuchlesscertain. Recent restrictive changes to land development policies at the City of Calgary brought the future supply into doubt, as the development community struggles to adjust to the concept that major annexations of land into Calgary are not planned for the near or intermediate futures.

With that in mind, there is obviously increased value to appropriating commercial lands already within Calgary thatarealreadyear-markedforcommercialdevelopment,especially lands that can be serviced to supply to the development-readymarketinthe2015to2020period.

Sources: Statistics Canada, Conference Board of Canada; the Avison Young 2013 Forecast; and, the Calgary Economic Development Board’s “Calgary Advantage” presentation.

STRONG CONSTRUCTION ACTIVITY

243.6%

148.7%

74.8% 60.5%

52.2%

15.2%

Calgary Edmonton Toronto Vancouver Montreal Ottawa

10 year non-residential building permit total growth

(2002-2011) Canadian CMAs

MajorretailerslikeWal-mart,Costco,RONA,ShoppersDrug Mart, Canadian Tire, Safeway, and Sears have selected Calgary as an integral part of their Western Distribution Strategy.

Last year, Target completed its distribution centre near Airdrie. This is just the beginning of a major shift in the development ofNorth-East Calgary, including thehamletsofBalzac,Conrich&DelacourintheMDofRockyView. The Calgary Region is poised to become Western Canada’s transportation and logistics hub for imports/ exports destined for the domestic and international markets.

rOAD TrANSPOrT

• The Region is intersected by Highway 1 (TransCanada) – the world’s longest highway, and the 6,000 km CANAMEX Corridor (Highway 2) - a free tradecorridor that extends from Alaska to Mexico.

• Thisnetworkminimizesthetraveltimetocustomersin western Canada, and is one of the main reasons whycouriercompanieslikeFedEx,UPS,andPurolatorhave large hubs located at the Calgary International Airport (YYC).

rAiL TrANSPOrT (NEW CN rAiL fACiLiTy)

• TheCalgary Region is amajor rail freight hub. Railservice is provided by both of Canada’s major railways (CP & CN Rail), offering cargo access to markets in North America and abroad through the Ports of Vancouver and Prince Rupert. CPR and CN’s combined regional container traffic is approximately, “330,00020-footequivalentunitsannually.”

• CPisheadquarteredinCalgary,anditsmainlinerunsthrough the Calgary Region (East/West). CP opened a new intermodal facility in 1996.

• In addition to CN’s current yard and intermodalterminal, it is investing$200-milliondollars ina680acre rail logistics park northeast of Calgary, near the hamlet of Conrich, and is expected to open in 2014. This development is just a few minutes from our Subject Property.

Air TrANSPOrT (yyC EXPANSiON)

• As one of Canada’s busiest airports, the CalgaryInternational Airport (www.calgaryairport.com) is a major cargo hub, and is one of only three airports in Canada with direct flights to both Asia and Europe. With its extensive passenger and cargo connections toCanada,theU.S.andabroad,YYCcontributes$6billion in GDP to the regional economy. As an example oftheirgrowth,UPSopeneda$30million,145,000square foot, cargo distribution facility in 2010.

• The$2billionAirportDevelopmentPlan(ADP)includesa new International Facility (in service October 2015) and a new 14,000 foot runway (in service May 2014).

CONNECTED TO THE PACifiC riM

• 40%ofimportsthroughVancouver,Canada’sbusiestport, are distributed through the Calgary Region. CN also operates direct Prince Rupert - Calgaryintermodal services as of June 2012.

WHY NORTH-EAST CALGARY?


PArTiCiPATE iN THE riSE Of A MAJOr TrANSPOrTATiON & LOgiSTiCS HUB

Sources: The Calgary Region Economic Partnership (www.investcalgaryregion.ca/); the Calgary Economic Develop-ment Board’s “Calgary Advantage” presentation.

CALgAry iS JUST “24 HOUrS” By OVErLAND TrANSPOrTATiON frOM rEACHiNg A COMMErCiAL MArKET Of 50 MiLLiON PEOPLE.

CALgAry & ArEA Completed Projects

Year sold/ % rOi per year, non-compounded

West Scenic Acres ViewMarch 2000/ 27.4%

rocky ridge View Phase iJune 2000/ 35.98 %

rocky ridge View Phase iiDecember 2001/ 23.3%

royal Oak ViewNovember 2002/ 23.31%

Harvest Hills ViewFebruary 2003/ 28.56%

Panorama Hills Phase iiiAugust 2004/ 32.85%

Coventry Meadows Ph iJanuary 2007/ 24%

Coventry Meadows Ph iiJanuary 2007/ 21%

rocky ridge Business ParkDec 2005/ 36%

Coventry ridgeJanuary 2007/ 32%

Chaparral Dunes Ph iJanuary 2007/ 45%

Chaparral Dunes Ph iiJanuary 2007/ 99%

Coventry ridge Phase iiJanuary 2007/ 25%

Auburn Park Phase iDecember 2004/ 21%

Active Projects

Coventry Crossing Business LandsPurchased 2002/ 93.51 Acres

fOrT MCMUrrAy Active ProjectsSaprae Creek EstatesCurrent Project, purchased Jan 2010, 110 acres for develop-ment as residential property within The Pacific North America income fund.

PANAMA Completed Projects

Arraijan Villas Project March 2013/ 6.9% (weighted avg.)

Active Projects

Panama Highland golf Est. Phase i Purchase Date: July 2007

Panama Highland golf Est. Phase ii Purchase Date: February 2008

OUR TRACK RECORD


and a proven ability to obtain land use designation, continues to provide opportunity for above average returns for investors.Pacific Investments and Development Ltd. have been active in TWENTy residential and commercial projects since inception. The following is a brief summary of all twenty projects that are all in various stages of the completion or planning and development process. We have divided the projects into two categories, Completed and Active projects. Please note the ROI PER YEAR of the completed projects.

AVErAgE PrOJECT DUrATiON:

AVErAgE PrOJECT rETUrN:

AVErAgE PrOJECT rETUrN, PEr yEAr:(NON-COMPOUNDED)

Pacific Investments and Development Ltd. was incorporated in Canada in June of 1994. Pacific has managed over $250,000,000 in real estate holdings within Alberta and abroad, representing more than 1,000 land investors. Pacific’s commitment to acquiring properties with superior growth potential, coupled with strong management

FIFTEEN COMPLETED PROJECTS:

5.6 YEARS

163%

32.0%

Prairie Creek Business ParkCurrent Project, purchased Dec. 1, 2011, 980.51 acres for develop-ment as commercial/ industrial property within The Pacific Alberta income fund.

Economy & Finance

Pacific Calgary Opportunity Trust