SIFT Trust means a specified investment flow-through trust under the SIFT Rules.
SIFT Trust means a specified investment flow through trust;
Examples of SIFT Trust in a sentence
See “ Part II – Information Concerning the Trust – Material Income Tax Considerations – SIFT Trust Rules”.If the Trust treats distributed gains as being on capital account and the CRA later determines that the gains were on income account, then Canadian withholding taxes would apply to the extent that the Trust has distributed the gains to non-resident Trust Unitholders and Canadian resident Trust Unitholders could be reassessed to increase their taxable income.
Further, the Fund Organization acknowledges and certifies that it has adopted procedures reasonably necessary to prevent its Access Persons from violating its Code of Ethics.
More Definitions of SIFT Trust
SIFT Trust means a trust as defined in section 122.1 of the Tax Act.
SIFT Trust means a “SIFT trust”, as defined in the Tax Act.
SIFT Trust means a SIFT trust as defined in the SIFT Rules;
SIFT Trust means a specified investment flow-through trust, as defined in the Tax Act. “Subscription Agreement” means the subscription agreement and any ancillary agreements required to be
SIFT Trust means a specified investment flow-through trust for the purposes of the Tax Act. “SOL” means the native unit of account available on the Solana blockchain network.
SIFT Trust means a "specified investment flow-through trust" as defined in subsection 122.1(1) of the Tax Act; "Sleeved Transaction" has the meaning set out under the heading "Principal Agreement with Macquarie Energy"; "SolarCity" means SolarCity Corporation;