Prior to February 19th, 2019, Agellan Commercial REIT was a Canadian mutual fund trust within the meaning of the Income Tax Act. Unitholders generally will be required to include in computing its income for a particular taxation year the portion of the net income of the REIT, including net realized taxable capital gains, that is paid or payable to the unitholder in that taxation year, whether or not those amounts are received in cash, additional units or otherwise. Any loss of the REIT for purposes of the Tax Act cannot be allocated to, or treated as a loss of, a unitholder.
Based on the current provisions of the Income Tax Act, and subject to the provisions of any particular plan, REIT units are a qualified investments for trusts governed an RRSP, RESP, RRIF, TFSA, deferred profit sharing plan and registered disability savings plan.
Agellan Commercial REIT – T3 – 2019
Agellan Commercial REIT – T3 – 2018
Agellan Commercial REIT – T3 – 2017
Agellan Commercial REIT – T3 – 2016
Agellan Commercial REIT – T3 – 2015