For U.S. Tax Information please click here. Historical Tax Data for ARC Energy Trust Cash Distributions

Return of Capital (Cdn$) Per Cent Income Cdn$ (Taxable) Per Cent Total Cash Distributions (Cdn$) (1) 2007 0.0720 3 2.3280 97 2.40 2006 0.0520 2 2.5480 98 2.60 2005 0.0388 2 1.9012 98 1.94 2004 0.1080 6 1.6920 94 1.80 2003 0.2670 15 1.5130 85 1.78 2002 0.5056 32 1.0744 68 1.58 2001 0.7712 32 1.6388 68 2.41 2000 1.0230 55 0.8370 45 1.86 1999 0.9900 79 0.2600 21 1.25 1998 1.0800 90 0.1200 10 1.20 1997 1.0890 78 0.3110 22 1.40 1996 0.8100 100 – – 0.81 (1) Based on cash payments in the respective calendar year.

General Tax Information for ARC Energy Trust Regarding 2007 Cash Distributions

January 30, 2008 Taxation of Cash Distributions: Trust Units held within an RRSP, RPP, RRIF, RESP or DPSP No amounts are to be reported for income tax purposes in respect of cash distributions received by a Registered Retirement Savings Plan (“RRSP”), Registered Pension Plan (“RPP”), Registered Retirement Income Fund (“RRIF”), Registered Education Savings Plan (“RESP”) or Deferred Profit Sharing Plan (“DPSP”) or any other such registered plans (collectively referred to as "Deferred Plans"). Trust Units held outside of a Deferred Plan For cash distributions received by a Canadian resident individual outside of a Deferred Plan, 97% of the payments are taxable as income, with the remaining 3% being a tax deferred return of capital. The following table outlines the breakdown of cash distributions per unit paid or payable by the Trust with respect to record dates for the period January 31, 2007 to December 31, 2007 for Canadian Income Tax purposes. Unitholders who held their Trust Units outside of a Deferred Plan, through a brokerage firm or other intermediary and received cash distributions during the period, will receive “T3 Supplementary” slips directly from their brokerage firm or intermediary, not from the transfer agent or the Trust. Registered Unitholders of Trust Units who received cash distributions during the period from the transfer agent, Computershare Trust Company of Canada, will receive “T3 Supplementary” slips directly from Computershare Trust Company of Canada(and not from a brokerage firm or intermediary). While Computershare Trust Company of Canada will strive to issue these information slips as soon as possible, the deadline for mailing all T3 Supplementary Information slips as required by Canada Revenue Agency is March 31, 2008. Tax upon the disposition of Royalty Trust Units: The portion of the distributions deemed a return of capital will reduce the Unitholder's adjusted cost base (“ACB”) of their units. The ACB of the units is required in the calculation of a capital gain or capital loss (assuming the units are capital property of the Unitholder) upon the disposition or deemed disposition of the Trust units. Unitholders should maintain a record of all distributions that are classified as partially or entirely as a return of capital while holding ARC Energy Trust units. For investors in the $10.00 per unit initial public offering in July 1996, the ACB of units still held as at December 31, 2007, is $3.19 per unit taking into account the return of capital of $6.74 in 1996 through to 2006 and $0.07 in 2007. For ARC's Adjusted Cost Base calculator please click here.

Downloadable Tax Documentation

Title Last Modified File Size 2007 Personal Tax Information   20k 2006 Personal Tax Information   34k 2005 Personal Tax Information   34k 2004 Personal Tax Information    17k 2003 Personal Tax Information   18k 2002 Personal Tax Information   55k 2001 Personal Tax Information   28k 2001 Tax Information regarding Startech Energy   38k 2000 Personal Tax Considerations   28k 1999 Personal Tax Considerations   66k 1998 Unitholder Tax Information   17k 1997 Unitholder Tax Information   16k 1996 Unitholder Tax Information   12k

For further information please contact Investor Relations at Suite 2100, 440 - 2nd Avenue SW, Calgary, Alberta, Canada, T2P 5E9, Email: ir@arcresources.com, Telephone (403) 503-8600, Toll Free (888) 272-4900 and Facsimile (403) 509-6417.