There are 10-year Government of Canada bonds yielding 4.3 per cent, TSX utility stocks yielding 4.2 per cent and TSX financial stocks yielding 2.9 per cent. Then, there are business income funds yielding 10 per cent and higher. Sounds like a no-brainer, provided distribution payouts aren't at risk going into the 2011 post-taxation era for income funds.  In Scotia Capital's coverage, TransForce Income Fund and Rogers Sugar Income Fund are the picks of the litter, according to analyst Navdeep Malik. The units of TransForce, a powerhouse trucking company, has braked some 20 per cent this summer on freight demand concerns if economic growth slows. That has driven the fund's yield to around 14 per cent on a distributions that Mr. Malik figures are "sustainable" these days and post-taxation. Rogers Sugar has a current yield of 10 per cent on "conservative" payout ratios in fiscal 2008 and 2009, he contends, including an "assumed distribution increase" in the fourth quarter this year. And he figures that a distribution of 48 cents a unit, compared with 44 cents now, would result in a "comfortable" 85 per cent payout ratio in fiscal 2012.