A Canadian investment vehicle that provides tax advantages for Canadian residents. The structure became popular as a business ownership model until tax law changes in 2007 modified the way income distributions were taxed, leading to a significant number of conversions to traditional corporate ownership structures.
Related information about specified investment flow-through trust (SIFT):
- Specified Investment Flow-Through Trust (SIFT) Definition ...
A type of income trust that holds publicly traded investments, has at least one non -portfolio property, and is resident in Canada. SIFT trusts are a common type of ...
- What is specified investment flow-through trust (SIFT)? definition and ...
Definition of specified investment flow-through trust (SIFT): A Canadian investment vehicle that provides tax advantages for Canadian residents. The structure ...
- Draft legislation to implement stapled securities rules - Lexology
Oct 5, 2012... to address transactions which it believes circumvent the policy objectives of the specified investment flow-through trust (SIFT) rules (for further ...
- news release - Extendicare
Apr 5, 2012 ... specified investment flow-through trust (SIFT) that has been subject to the SIFT tax since January 1, 2007. For further information, contact: ...
- Strength Quality Stability - AnnualReports.com
Feb 29, 2012 ... Extendicare REIT is a specified investment flow-through trust (SIFT) that has been subject to SIFT tax since January 1, 2007. Monthly cash ...
- Trust income tax return : Services Québec - Citizens
Oct 3, 2012... an employee life and health trust;; a unit trust;; an alter ego trust;; a specified investment flow-through trust ( SIFT trust);; a joint spousal trust; ...
- Q1 2012 (PDF) - Chemtrade Logistics Inc.
May 9, 2012 ... Chemtrade is a mutual fund trust and a specified investment flow-through trust ( SIFT) for income tax purposes. Chemtrade is subject to current ...
- Corporate Profile CHE.UN Contents - Chemtrade Logistics Inc.
Feb 23, 2012 ... The Fund is a mutual fund trust and a specified investment flow-through trust (“ SIFT”) for income tax purposes. The. Fund is subject to current ...