TORONTO, Dec. 19 /CNW/ - Mackenzie Master Limited Partnership (Stock Symbol MKZ.UN, CUSIP 554905109) has estimated a distribution of partnership income as follows: Rate: Estimated at $1.07 per unit(x) Payable Date: Friday, January 20, 2006 Record Date: Friday, December 30, 2005 Period of income: January 1, 2005 to December 31, 2005 (x)The finalized distribution will be released on January 12, 2006.