TORONTO, Jan. 12 /CNW/ - Mackenzie Master Limited Partnership (Stock Symbol MKZ-UN, CUSIP 554905109) has finalized a distribution of partnership income as follows: Rate: $1.07 per unit Payable Date: Friday, January 20, 2006 Record Date: Friday, December 30, 2005 Period of Income: January 1, 2005 to December 31, 2005