E Split Corp is a Canada-based mutual fund established as a corporation. The Company is a part of Middlefield Group and it invests in a portfolio comprised primarily of common shares of Enbridge Inc, a North American oil and gas pipeline, gas processing and natural gas distribution company. The Company’s investment objectives for the Class A shares are to provide holders, with non-cumulative monthly cash distributions and the opportunity for capital appreciation through exposure to the portfolio. For the preferred shares, are to provide holders with fixed cumulative preferential quarterly cash distributions and return the original issue price of 10.00 dollars to holders upon maturity.