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

Archived information

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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