Be very careful before getting too excited about some of the dividend yields here.

For example, ARLP is a U.S. MLP (Master Limited Partnership) and as such it pays distributions, not dividends and these distributions are distributions of partnership income. As such the withholding tax is at the highest U.S. corporate marginal tax rate (35% currently, I believe) and this withholding applies and is irrecoverable for units held in a registered retirement plan (and in a TFSA and RESP).

But an even bigger reason why Canadian investors should not touch these entities with a ten foot pole is that the IRS deems holders of MLP units to be conducting business in the U.S. and therefore holders are required to file a U.S. tax return with the IRS. Trust me, this is an absolute nightmare.

I had a quick glance at CEQP and this is also a MLP.