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Searching Content indexed under Income Tax by Brendan Reay ordered by Published Date Descending.
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Income Trusts – Conversion Update
Canadian income trusts will become subject to taxation beginning on January 1, 2011, under Canadian income tax rules announced in 2006 that apply to "specified investment flow-through" entities, or "SIFTs".
Canada
19 Mar 2010
2
SIFT Conversion Rules Announced
On July 14, 2008, the Minister of Finance released draft amendments to the Canadian “Income Tax Act” to facilitate the conversion of specified investment flow-through (SIFT) entities, commonly known as income trusts, and real estate investment trusts into corporations.
Canada
24 Jul 2008
3
Canadian Income Trust M&A
On October 31, 2006 the Canadian federal government announced proposed changes to Canadian tax laws that will significantly reduce or eliminate the tax advantages of Canadian income trusts. The new proposals, when implemented, will create a tax regime for most publicly-traded trusts and partnerships and their investors that will, in effect, be similar to that for public corporations and their shareholders.
Canada
 
6 Mar 2007
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