Excluded Subsidiary Entity

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For a given taxation year, an entity the equity of which

  • is not listed or traded on a stock exchange or other public market at any time in the year
  • is held exclusively by a qualified investor, such as
    • a real estate investment trust (REIT)
    • a taxable Canadian corporation
    • a specified investment flow-through trust (SIFT trust) or SIFT partnership (including a transitional SIFT) 
    • a person or partnership that does not own, with respect to the holding of a security of the entity, property the value of which is determined by reference to a security that is listed or traded on a stock exchange or other public market
    • an excluded subsidiary entity for the taxation year
Transitional SIFT

A trust (or partnership) that had the characteristics of a SIFT trust (or of a SIFT partnership) on October 31, 2006.

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