Sprott 2012 Flow-Through Limited Partnership has filed a preliminary prospectus in connection with its offering of units, Sprott Asset Management LP said Monday.

The partnership is now available for investment. The price per unit is $25.00 with a minimum subscription of 200 units ($5,000).

The partnership’s investment objective is to provide for a tax-assisted investment in a diversified portfolio of flow-through shares of resource issuers with a view to achieving capital appreciation and significant tax benefits for the limited partners.

Sprott anticipates that investors participating in the partnership will be eligible to receive a tax deduction in 2012 that is 100% of the amount invested in the Partnership, based on certain assumptions as set forth in the prospectus.

The partnership will be managed by Sprott Asset Management. Portfolio managers Allan Jacobs, Eric Nuttall and Jamie Horvat will co-manage the partnership and will be supported by Eric Sprott, Charles Oliver, Rick Rule and Paul Wong.

The offering is being made through a syndicate of agents led by RBC Capital Markets and including CIBC, TD Securities Inc., BMO Capital Markets, National Bank Financial Inc., Canaccord Genuity Corp., GMP Securities L.P., Dundee Securities Ltd., Scotia Capital Inc., Desjardins Securities Inc., Macquarie Private Wealth Inc., Manulife Securities, Raymond James Ltd. and Sprott Private Wealth LP.