Archived - Tax and Other Issues Related to Publicly Listed Flow-Through Entities
(Income Trusts and Limited Partnerships)

Archived information

Archived information is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.

September 2005


Related document:


Table of Contents

1. Executive Summary

2. Background on FTEs

3. Public Corporations and FTEs: Tax Issues

4. International Comparison

5. Tax Revenue Implications of FTEs

6. Economic Efficiency Issues Related to FTEs

7. Potential Policy Approaches

8. Consultation Framework


Annex: Estimated Annual Impact of FTEs on Federal Tax Revenues