TOROS Declares Regular Monthly Distributions

    TORONTO, Dec. 3 /CNW/ - The Manager of Tax Optimized Return Oriented
Securities Trust ("TOROS") today announced the Trust's regular monthly
distributions to holders of Income Securities (TSX: TO.A) and ROC Securities
(TSX: TO.UN). Distributions are payable December 31, 2007 to holders of record
on December 15, 2007.

    TOROS invests in an actively managed diversified portfolio consisting
primarily of income funds, including commodity-based trusts, operating
business trusts, REITs and power and pipeline trusts. TOROS securities are
eligible as Canadian content. TOROS is managed by Lawrence Asset Management

    Distribution Details

    Distribution per Income Security (TSX: TO.A):          $0.0917
    Distribution per ROC Security (TSX: TO.UN):            $0.0792
    Ex-Dividend Date:                                      December 12, 2007
    Record Date:                                           December 15, 2007
    Payment Date:                                          December 31, 2007

    %SEDAR: 00019441E

For further information:

For further information: Investor Relations, Catherine Stretch, (416)

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