On December 21, 2006, the Minister of Finance released for comment draft legislation concerning the taxation of Specified Investment Flow-Through (SIFT) trusts and SIFT partnerships. These proposals were originally announced on October 31, 2006 in the government’s Tax Fairness Plan and discussed in our Tax Memo: Déjà vu All Over Again — New Tax Regime for Income Trusts and Publicly Listed Partnerships (November 2, 2006).
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