Publications and Studies

November 14, 2006
“Taxation of Income Trusts: Is it Worth the Cost and the Turmoil?” by Yves Fortin (pdf)

September 20, 2006
Alberta dividend tax reduction information

April 6, 2006
Income Trusts and the National Economy (pdf)
Executive Summary (pdf)
Prepared for CAIF by HDR|HLB Decision Economics Inc.

February 16, 2006
Income Fund and REIT governance comparable with corporations, Study shows (pdf)
Standards of Corporate Governance in the Income Fund Industry: Summary of Results (pdf)
Corporate Governance Guidelines Charts (pdf)

November 23, 2005
Tax Revenue Implications of Income Trusts (pdf)
Prepared for CAIF by HDR|HLB Decision Economics Inc.

October 2004
S&P Market Consultation: Do Income Trusts Belong in the S&P/TSX Composite Index? (pdf)

September 22, 2004
Release of the HLB Decision Economics Inc. report, “Analysis of Proposed Budgetary Tax Changes Related to Non-Resident Taxation and the Definition of Taxable Canadian Property” (English pdf, French pdf)
CAIF Executive Summary and Conclusions of the HLB Report (English pdf)
CAIF Backgrounder on HLB Report (English pdf, French pdf)
CAIF Presentation on Foreign Ownership Restrictions (English pdf, French pdf)

May 20, 2004
Canadian Income Tax Issues for the Trust with Non-resident Investors (pdf)
By Ron Mar, Blake, Cassels & Graydon LLP

June 21, 2004
Research Summary from the Bank of Canada
“Income Trusts – Understanding the Issues” (pdf)
A study prepared by Michael R. King for the Bank of Canada

March 11, 2004
Executive Summary
Risk Analysis of Tax Revenue Implications of Income Trusts 

March 11, 2004
Final Report: CAIF/CIPPREC
Risk Analysis of Tax Revenue Implications of Income Funds
HLB Decision Economics Inc.