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.