Browsing Conference Proceedings 2011 by Subject "Mutual funds -- Taxation -- Canada"

Browsing Conference Proceedings 2011 by Subject "Mutual funds -- Taxation -- Canada"

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    Integration interrupted: value loss from SIFT taxation 
    Glew, Ian A. (Atlantic Schools of Business, 2011)
    An after-tax value loss ratio compares newly defined SIFT’s to income trusts affected by the taxation change announced on October 31, 2006. The legislation produces after-tax loss of roughly 8% based on 2010 tax rates, ...