Westshore Terminals receives favorable tax ruling

VANCOUVER, Sept. 12 /CNW/ - Westshore Terminals Income Fund (TSX: WTE.UN)
(the "Fund") announced today that it has received a favorable tax ruling from
the Canada Revenue Agency that will allow it to proceed with the
reorganization approved by unitholders at the Annual and Special Meeting held
on June 14, 2005. The trustees of Fund and the board of directors of Westshore
Terminals Ltd. have determined to proceed with the reorganization.
It is anticipated that the reorganization will be effective September 30,
2005, following completion of the remaining steps and approvals required to
implement the reorganization.