Tax treatment of index participation units : Canada

Journal
Bernstein, J.; Jondahl, S.; Nicholls, A.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2004 (Volume 6), No. 5
PriceUSD 45

Part of a comparative survey which intends to address the tax consequences of dematerialized financial instruments which allow the investor to invest in a stock exchange index without having to buy the entire basket of underlying shares in Canada. A general discussion of how index funds and index derivatives are structured and treated for tax purposes.