I've been watching the oil trusts myself. Two key fundamentals are how much reserves they hold ( HTE has 9 years of reserves ) and wether you believe that crude oil prices will hold above 90. I am of the opinion that crude may dip down to the low 80s sometime soon. That would be a good time to pull the trigger. The research that I have done points to a good chance that the tax treatment may not change in 2011. Even if it does, they will still pay 7 or 8+ div. after canadian taxes.