Integration interrupted: value loss from SIFT taxation

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dc.creator Glew, Ian A. 2014-02-06T20:33:57Z 2014-02-06T20:33:57Z 2011
dc.description.abstract 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, approaching 15% for those in higher brackets. Tax integration is incomplete, providing 5% of the loss, but the legislation penalizes the payout of capital gains and return of capital, hampering efforts to determine a clientele result in the sector. Reduction in pre-tax cash flows and additional after-tax loss in valuation, made conversion and privatization of trusts the only viable alternatives when the tax became effective. en_CA
dc.description.provenance Submitted by Trish Grelot ( on 2014-02-06T20:33:57Z No. of bitstreams: 0 en
dc.description.provenance Made available in DSpace on 2014-02-06T20:33:57Z (GMT). No. of bitstreams: 0 Previous issue date: 2011 en
dc.language.iso en en_CA
dc.publisher Atlantic Schools of Business en_CA
dc.subject.lcsh Mutual funds -- Taxation -- Canada
dc.title Integration interrupted: value loss from SIFT taxation en_CA
dc.type Text en_CA
dcterms.bibliographicCitation Proceedings of the 41st Atlantic Schools of Business conference, University of Prince Edward Island, 2011, pp 133-148
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