I am not familiar with sDRSP, is that some form of self directed mortgage? Regardless, switching from a Trust to Corporation will result in increases to taxes paid or payable.
Looking at their pay-out ratio (108.3% - 3 months ended Sept 30, 2010) that makes me question their ability to continue the distribution at the current level. Essentially, they're paying out more than they're making.
Couple that with a struggling balance sheet in that they do not have enough cash to meet current obligations ($77M in cash and receivables compared to $193M in current obligations), that does not bode well to me at least with respect to maintaining their distribution.