•the trust is subject to tax under subsection 207.1(5) on an agreement to acquire shares File the completed T3ATH-IND return along with the T1061 for the tax year and send us any payment owing. Identification and other information
•If the trust is reporting a deemed disposition, first complete Form T1055, Summary of Deemed Dispositions (2002 and later tax years). •If you need more space, attach a separate sheet of paper. Include a completed copy of this schedule with the trust's return. ...
The dividend is an eligible dividend for the purposes of the Income Tax Act (Canada) and investors should note that the excess liquidity sweep portion of all future dividends may be subject to fluctuations up or down in accordance with the Company's return of capital policy. Shareholders outsid...
primarily due to investment securities losses, net, of $5.7 million recorded in the fourth quarter of 2023 as part of a balance sheet repositioning, which did not recur in the first quarter of 2024. Investment services and trust activities income increased $0.3 million during the first...
“HSR Act” means the United States Xxxx-Xxxxx-Xxxxxx Antitrust Improvements Act of 1976, as amended, and all rules and regulations promulgated thereunder. “Hypothetical Pre-Closing Income Tax Liability” has the meaning given that term in Section 7.2(b)(i). “Income Taxes” means (i) ...
Total gross-up amount of dividends kept by the trust (line 30 of the return)18 Allowable business investment losses (line 18 of the return)19A Capital gains conversion ratex 3/519B Line 19Amultipliedby line 19B=►+19 Total deductions from taxable income for minimum tax purposes(line 18plus...
year-on-year is driven by the benefit of additional losses brought forward following a review of the Group's taxable loss position. This will also benefit the second half of the year and means the forecasted Group underlying effective tax rate for FY24 is c.24% (previous guidance c.26%)...
(Property & Casualty) companies were marked down in Q4 2023 as interest rate expectations began to fall. In the short term, this affects their investment income. Since inception, this strategy has delivered a compound annual return of 10%, driven by the impact on net asset value of the ...