SIFT Tax definition
SIFT Tax means the tax payable by a SIFT Trust pursuant to section 122 of the Tax Act or by a SIFT partnership pursuant to section 197 of the Tax Act;
SIFT Tax means the specified investment flow-through tax enacted by the Federal Government of Canada in 2007, which is an entity level tax that Canadian publicly listed income trusts are required to pay.
SIFT Tax means an entity level tax imposed on Canadian publicly traded income trusts under the Tax Act.
More Definitions of SIFT Tax
SIFT Tax means the tax payable pursuant to the SIFT Measures by a “SIFT trust” and/or a “SIFT partnership”, each as defined in the Tax Act;
SIFT Tax means the specified investment flow-through trust tax which is an entity-level tax that Canadian publicly traded income trusts are required to pay effective January 1, 2011.
SIFT Tax means tax imposed under the Tax Act on specified investment flow-through entities;