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Taxation

Tax policy, as it applies both to investment funds and individual investors, is an important area of SIMA comment and advice.

SIMA works with its members to develop positions on tax policy and technical issues for submission to federal and provincial governments in Canada. We serve as a resource for tax officials seeking to better understand the impact on the fund industry and investors of specific tax proposals.



Documents

2005
Submission to Federal Government (CRA) - T3 Guide (January 3, 2005)

2004
Submission to Federal Government (Finance Canada) - Affiliated Persons - Trusts and Suspended Loss Rules - (March 29, 2004)

2003
Submission to Federal Government (Finance Canada) - Legislation Regarding the Deductibility of Interest and Other Expenses (December 23, 2003)

Submission to Federal Government (Finance Canada) - Foreign Investment Entities (August 13, 2003)

Submission to Federal Government (Finance Canada) - Blanket Extension of Time to Make Tax Filings After Mutual Fund Mergers (June 25, 2003)

2002
Submission to Federal Government (Finance Canada) - Regulation 4801 under the Income Tax Act (November 6, 2002)

Submission to Federal Government (Finance Canada) - Allocation of Capital Gains (June 28, 2002)

Submission to Federal Government (Finance Canada) - Affiliated Persons - Trusts - Suspended Loss Rules (May 7, 2002)

Submission to Federal Government (Finance Canada) - Capital Gains Redemptions (March 8, 2002)

2001
Submission to Federal Government (Finance Canada) - Section 115.2 of the Income Tax Act (Canada) (June 5, 2001)