I used to work for a mojaor compagnie that sold flow through investing vehecules, I am however not an expert on these products, however as I understand it.

The tax benefit is a large part of why people by them, however you must hold on to them for a certain period of time to get all those benefits (2 years?) also the ACB will usually be 0, therefore what ever you sell them at will be 100% capital gains.

That being said, the credits are not enough to cover your cost, the idea is you buy mnay of these in different compagnies, a few go bankrupt, a few make it, overall you will get back about what you invested, but you also got to delay some taxes.