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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

2000
Submission to Federal Government (Finance Canada) - Draft Tax Legislation - Non-Resident Investment Funds that Engage Canadian Service Providers (May 5, 2000)

Submission to Federal Government (Finance Canada) - Superficial and Stop Loss Rules Relating to Mutual Funds (April 6, 2000)

1999
Submission to Federal Government (Finance Canada) - Proposed Section 115.2 of the Income Tax Act (Canada) (December 9, 1999)

Submission to Federal Government (Finance Canada) - Superficial and Stop Loss Rules Relating to Mutual Funds (August 4, 1999)

1998
Submission to Federal Government (Finance Canada) - Year-End Distributions for Mutual Fund Trusts (July 9, 1998)