Foreign Tax Reporting. In accordance with the Intergovernmental Agreement between Canada and the United States for the enhanced exchange of tax information under the Canada-U.S. Tax Convention (the IGA) and related Canadian legislation and guidance, and as required under FATCA, the Fund, the Manager and/or registered dealers are required to report certain information with respect to Subscribers who are U.S. residents and U.S. citizens (including U.S. citizens who are residents or citizens of Canada), and certain other “U.S. Persons” as defined under the IGA, to the Canada Revenue Agency (CRA). The CRA is then expected to exchange the information with the U.S. Internal Revenue Service (IRS) pursuant to the provisions of the IGA. In addition, to meet the objectives of the CRS, the Fund, the Manager and/or the registered dealers are required under Canadian legislation to identify and report to the CRA details and certain financial information relating to unitholders in the Fund who are residents in a country outside of Canada and the U.S. which has adopted the CRS. It is expected that the CRA will then provide that information to the tax authorities of the relevant jurisdiction that has adopted the CRS. In order for the Manager and the Fund to comply with their obligations under the IGA and CRS, the Subscriber must complete the appropriate Declaration of Tax Residence Form for the purposes of Part XVIII [FATCA] and Part XIX [CRS] of the Income Tax Act (Canada) and will provide updated Forms upon reasonable request by the Manager, unless Schedule “C” has been completed by the Subscriber and the Subscriber has agreed to discharge such obligation. The Subscriber must immediately notify the Manager if any information on its forms changes. The Subscriber acknowledges that if the Manager is required to report information to the CRA in connection with the Subscriber’s investment in the Fund, such report shall not be treated as a breach of any restriction upon the disclosure of information that may be imposed by Canadian law or otherwise.
Foreign Tax Reporting. In accordance with the Intergovernmental Agreement between Canada and the United States for the enhanced exchange of tax information under the Canada-U.S. Tax Convention (the “IGA”) and related proposed legislation and guidance, and as required under the U.S. Foreign Account Tax Compliance Act (“FATCA”), the Manager is required to report on behalf of the Fund certain information with respect to Subscribers who are U.S. residents and U.S. citizens (including U.S. citizens who are residents or citizens of Canada), and certain other “U.S. Persons” as defined under the IGA, to the Canada Revenue Agency (“CRA”). The CRA will then exchange the information with the U.S. Internal Revenue Service (“IRS”) pursuant to the provisions of the Canada-U.S. Tax Convention. In order for the Manager and the Fund to comply with their obligations under the IGA, unless the Dealer has agreed to discharge such obligations in Schedule “B”, all Subscribers must complete Appendix “1” and must immediately notify the Manager if any information provided on Appendix “1” changes.
Foreign Tax Reporting. (Acorn Direct Clients Only) In accordance with the Intergovernmental Agreement between Canada and the United States for the Enhanced Exchange of Tax Information under the Canada-U.S. Tax Convention (the “IGA”) and related proposed legislation and guidance, and as required under the U.S. Foreign Account Tax Compliance Act (“FATCA”), the Manager is required to report on behalf of the Fund certain information with respect to Subscribers who are U.S. residents and U.S. citizens (including U.S. citizens who are residents or citizens of Canada), and certain other “U.S. Persons” as defined under the IGA, to the Canada Revenue Agency (“CRA”). The CRA will then exchange the information with the U.S. Internal Revenue Service (“IRS”) pursuant to the provisions of the Canada-U.S. Tax Convention. In order for the Manager and the Fund to comply with their obligations under the IGA, all Subscribers must complete Schedule “E”, and must immediately notify the Manager if any information provided in Schedule “E” changes. Schedule “E” will be provided by Acorn. The Subscriber acknowledges that if the Manager is required to report information to the CRA in connection with the Subscriber's investment in the Fund, such report shall not be treated as a breach of any restriction upon the disclosure of information that may be imposed by Canadian law or otherwise.
Foreign Tax Reporting. In accordance with the Intergovernmental Agreement between Canada and the United States for the Enhanced Exchange of Tax Information under the Canada-U.S. Tax Convention (the “IGA”) and related proposed legislation and guidance, and as required under the U.S. Foreign Account Tax Compliance Act (“FATCA”), the Manager is required to report on behalf of the Fund certain information with respect to Subscribers who are U.S. residents and U.S. citizens (including U.S. citizens who are residents or citizens of Canada), and certain other “U.S. Persons” as defined under the IGA, to the Canada Revenue Agency (“CRA”). The CRA will then exchange the information with the U.S. Internal Revenue Service (“IRS”) pursuant to the provisions of the Canada-U.S. Tax Convention. If the investor is an indirect investor in the Fund, the Subscriber acknowledges that the dealer assumes responsibility for FATCA reporting.
Foreign Tax Reporting. In accordance with the Intergovernmental Agreement between Canada and the United States for the enhanced exchange of tax information under the Canada-U.S. Tax Convention (the “IGA”) and related proposed legislation and guidance, and as required under the U.S. Foreign Account Tax Compliance Act (“FATCA”), the Manager is required to report on behalf of the Partnership certain information with respect to Subscribers who are U.S. residents and U.S. citizens (including U.S. citizens who are residents or citizens of Canada), and certain other “U.S. Persons” as defined under the IGA, to the Canada Revenue Agency (“CRA”). The CRA will then exchange the information with the U.S. Internal Revenue Service (“IRS”) pursuant to the provisions of the Canada-U.S. Tax Convention. In order for the Manager and the Partnership to comply with their obligations under the IGA, all Subscribers must complete Schedule “G” and must immediately notify the Manager if any information provided on Schedule “G” changes. The Subscriber acknowledges that if the Manager is required to report information to the CRA in connection with the Subscriber’s investment in the Partnership, such report shall not be treated as a breach of any restriction upon the disclosure of information that may be imposed by Canadian law or otherwise. Statutory Rights of Action Subscribers resident in certain Provinces of Canada are entitled by applicable legislation to rights of action for damages or rescission as described in the Offering Memorandum. Such rights of action for rescission and damages shall be exercised by delivery of notice in writing by the Subscriber to the Partnership at TD Canada Trust Tower, 000 Xxx Xxxxxx, Xxxxx 0000, Xxxxxxx, Xxxxxxx X0X 0X0 (or at such other address as the Partnership may direct, from time to time) within the time period specified in the legislation.
Foreign Tax Reporting. In accordance with the Intergovernmental Agreement between Canada and the United States for the enhanced exchange of tax information under the Canada-U.S. Tax Convention (the “IGA”) and related proposed legislation and guidance, and as required under the U.S. Foreign Account Tax Compliance Act (“FATCA”), the Manager is required to report on behalf of the Fund certain information with respect to Subscribers who are U.S. residents and U.S. citizens (including U.S. citizens who are residents or citizens of Canada), and certain other “U.S. Persons” as defined under the IGA, to the Canada Revenue Agency (“CRA”). The CRA will then exchange the information with the U.S. Internal Revenue Service (“IRS”) pursuant to the provisions of the IGA. In order for the Manager and the Fund to comply with their obligations under the IGA, all Subscribers must complete Schedule “G” and must immediately notify the Manager if any information provided on Schedule “G” changes, unless Schedule “B” has been completed and the Subscriber’s Agent has agreed to discharge such obligations by checking the “Yes” box on Schedule “B”. The Fund and the Manager may be required to report similar information in connection with other jurisdictions and may require additional information or certification to comply with such requirements. The Subscriber acknowledges that if the Manager is required to report information to the CRA in connection with the Subscriber’s investment in the Fund, such report shall not be treated as a breach of any restriction upon the disclosure of information that may be imposed by Canadian law or otherwise.
Foreign Tax Reporting. In accordance with the IGA and related Canadian legislation and guidance, and as required under the U.S. Foreign Account Tax Compliance Act, the General Partner, the Partnership, the Manager and/or registered dealers are required to report on behalf of the Partnership certain information with respect to Subscribers who are U.S. residents and U.S. citizens (including U.S. citizens who are residents or citizens of Canada), and certain other “U.S. Persons” as defined under the IGA, to the CRA. The CRA will then exchange the information with the IRS pursuant to the provisions of the IGA. In addition, in accordance with CRS, the General Partner, the Partnership, the Manager and/or registered dealers are required to identify and report to the CRA details and certain financial information relating to unitholders in the Partnership who are residents in a country outside of Canada and the U.S. that
Foreign Tax Reporting. All Subscribers must provide the appropriate Form W-8 or W-9 for the purpose of U.S. tax legislation relating to potential withholding tax on certain U.S.-source income, and must provide an updated form upon reasonable request by the Manager. The Subscriber acknowledges that the Partnership has due diligence and reporting obligations under the Foreign Account Tax Compliance Act (as implemented in Canada by the Canada-United States Enhanced Tax Information Exchange Agreement and Part XVIII of the Income Tax Act (Canada), collectively “FATCA”) and the OECD’s Common Reporting Standard (as implemented in Canada by Part XIX of the Income Tax Act (Canada), “CRS”). Generally, the Subscriber (or in the case of certain entities, its “controlling persons”) will be required by law to provide the Manager with information related to their citizenship and tax residence, including their tax identification number(s). If the Subscriber (or, if applicable, any of its controlling persons) (i) is identified as a U.S. citizen (including a U.S. citizen living in Canada) or a foreign (including U.S.) tax resident or (ii) does not provide the required information and indicia of U.S. or non-Canadian status is present, information about the Subscriber (or, if applicable, its controlling persons) and his, her or its investment in the Partnership will generally be reported to the Canada Revenue Agency (“CRA”). The CRA will provide that information to, in the case of FATCA, the U.S. Internal Revenue Service and in the case of CRS, the relevant tax authority of any country that is a signatory of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information or that has otherwise agreed to a bilateral information exchange with Canada under CRS. In order for the Manager to comply with its obligations under FATCA and CRS, the Subscriber must provide the appropriate Declaration of Tax Residence Form, and will provide an updated form upon reasonable request by the Manager. The Subscriber agrees to provide the Manager with new self-certifications within 30 days of any certification or information provided on the form becoming incorrect, or upon reasonable request from the Manager. The Subscriber agrees that the Manager may exercise its power to redeem some or all of the Units of the Subscriber if it refuses or fails to provide the information required by, and sign, the Declaration of Tax Residence Form(s) when requested to do so, including a taxpayer id...
Foreign Tax Reporting. In accordance with the Intergovernmental Agreement between Canada and the United States for the enhanced exchange of tax information under the Canada-U.S. Tax Convention (the “IGA”) and related Canadian legislation and guidance, and as required under the U.S. Foreign Account Tax Compliance Act (“FATCA”), the Manager is required to report on behalf of the Fund certain information with respect to Subscribers who are U.S. residents and U.S. citizens (including U.S. citizens who are residents or citizens of Canada), and certain other “U.S. Persons” as defined under the IGA, to the Canada Revenue Agency (“CRA”). The CRA will then exchange the information with the U.S. Internal Revenue Service (“IRS”) pursuant to the provisions of the IGA. In order for the Manager and the Fund to comply with their obligations under the IGA, all Subscribers must complete and attach the applicable Declaration of Tax Residency corresponding to Part XIX of the Income Tax Act,, and must immediately notify the Manager if any information provided on the declaration changes. The Fund and the Manager may be required to report similar information in connection with other jurisdictions and may require additional information or certification to comply with such requirements. The Subscriber acknowledges that if the Manager is required to report information to the CRA in connection with the Subscriber’s investment in the Fund, such report shall not be treated as a breach of any restriction upon the disclosure of information that may be imposed by Canadian law or otherwise.
Foreign Tax Reporting. In accordance with the IGA and related Canadian legislation and guidance, and as required under the U.S. Foreign Account Tax Compliance Act, the General Partner, the Partnership, the Manager and/or registered dealers are required to report on behalf of the Partnership certain information with respect to Subscribers who are U.S. residents and U.S. citizens (including U.S. citizens who are residents or citizens of Canada), and certain other “U.S. Persons” as defined under the IGA, to the CRA. The CRA will then exchange the information with the IRS pursuant to the provisions of the IGA. In addition, in accordance with CRS, the General Partner, the Partnership, the Manager and/or registered dealers are required to identify and report to the CRA details and certain financial information relating to unitholders in the Partnership who are residents in a country outside of Canada and the U.S. that has adopted the CRS. It is expected that the CRA will then provide that information to the tax authorities of the relevant jurisdiction that has adopted the CRS. The Subscriber acknowledges that if the General Partner, the Partnership and/or the Manager is required to report information to the CRA in connection with the Subscriber’s investment in the Partnership, such report shall not be treated as a breach of any restriction upon the disclosure of information that may be imposed by Canadian law or otherwise. The Subscriber hereby covenants and agrees to complete and return a W-8 form (W-8BEN for individuals, W-8BEN-E for entities or W-8IMY for trusts or partnerships) immediately upon reasonable demand by the Partnership, the General Partner or the Manager. The Subscriber hereby represents, warrants, covenants and agrees that he, she, or it shall, at the request of the General Partner, provide such information and accurately complete and execute any and all documents, opinions, instruments, waivers and certificates as the General Partner may reasonably require in order to establish: (i) the residence of the Subscriber for tax purposes;
