REIT Exception definition
REIT Exception means the exclusion from the definition of “SIFT trust” in the Tax Act for a trust qualifying as a “real estate investment trust” under the Tax Act.
REIT Exception means the exclusion from the definition of “SIFT trust” in the Tax Act, for a trust qualifying as a “real estate investment trust” as defined in subsection 122.1(1) of the Tax Act.
REIT Exception means the exception from the SIFT Rules available to a SIFT trust which satisfies a series of conditions relating to the nature of a SIFT’s revenue and property, as more particularly described under “Risk Factors – SIFT Rules”;
More Definitions of REIT Exception
REIT Exception means the exceptions to the SIFT Rules in the Tax Act that qualify a trust to not be considered a SIFT trust for a taxation year.
REIT Exception means the exception from the application of the tax regime under the SIFT Rules, which exception applies to real estate investment trusts that meet a series of conditions relating to the nature of their revenue and investments;
REIT Exception means the exception to the SIFT Rules available to a publicly traded or listed trust which satisfies certain conditions relating to the nature of its revenue and investments, and qualifies as a “real estate investment trust”, as amended, as defined in the Tax Act for the year;
REIT Exception means the rules set out in the Tax Act pursuant to which certain trusts qualify as “real estate investment trusts”;
REIT Exception means the exception from the SIFT Rules available to a SIFT trust which satisfies a series of conditions relating to the nature of a SIFT’s revenue and property, as more particularly described below under “Canadian Federal Income Tax Considerations – SIFT Rules – REIT Exception”;
REIT Exception means the exception to the SIFT Rules available to a SIFT trust which satisfies certain conditions relating to the nature of a SIFT’s revenue and investments, as more particularly described below under “Certain Canadian Federal Income Tax Considerations”.
REIT Exception. ’ means the exclusion from the definition of ‘‘SIFT trust’’ in the Tax Act for a trust qualifying as a ‘‘real estate investment trust’’ under the Tax Act, as more particularly described under ‘‘Certain Canadian Federal Income Tax Considerations — Status of the REIT — Qualification as a ‘‘Real Estate Investment Trust’’‘.