SIFT Measures definition
SIFT Measures means the rules regarding the taxation of certain types of publicly listed or traded trusts and partnerships and their investors contained in the Tax Act.
SIFT Measures means the provisions of the Tax Act, including sections 104, 122, and 122.1 thereof, which levy a tax on certain distributions of a SIFT trust (as defined in the Tax Act) and, in such circumstances, treats the beneficiaries of a SIFT trust as having received a taxable dividend from a taxable Canadian corporation in respect of such distributions from a SIFT trust;
SIFT Measures means provisions contained in the Tax Act relating to the taxation of publicly listed or traded trusts and partnerships, and their investors.
More Definitions of SIFT Measures
SIFT Measures means the amendments to the Tax Act implemented by Bill C-52, which came into force on June 22, 2007 and which changed the Canadian federal income taxation of publicly-listed or traded trusts and partnerships and their investors;
SIFT Measures means the provisions of the Tax Act, including sections 104, 122, 122.1 and 197 thereof, which levies a tax on certain distributions of a SIFT trust and certain earnings of a SIFT partnership and, in such circumstances, treats the beneficiaries of a SIFT trust and members of a SIFT partnership as having received a taxable dividend from a taxable Canadian corporation in respect of such distributions from a SIFT trust or earnings from a SIFT partnership;
SIFT Measures means the rules in the Tax Act regarding the taxation of certain types of publicly listed or traded
SIFT Measures means the amendments to the Tax Act implemented by Bill C-52, which became law on June 22, 2007;
SIFT Measures means the amendments to the Tax Act implemented by Bill C-52, which came into force on June 22, 2007;