VANCOUVER, Oct. 2 /CNW/ - Westshore Terminals Income Fund (TSX: WTE.UN) (the "Fund") announced today that the reorganization approved by unitholders at the Annual and Special Meeting held on June 14, 2005 has become effective and the reorganization has been completed. In our press release dated September 13, 2005, we stated that 100% of the third quarter distribution of $0.38 per trust unit would constitute income for tax purposes. $0.128053 of the per unit distribution is expected to constitute a return of capital, and the remaining $0.251947 is expected to constitute income for tax purposes. These amounts may vary when calculated for the year as a whole.