Public investment trust

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A trust that is, at a given time, a public trust of which all or substantially all of the FMV of the property it holds at that time is related to the following property:

  • units of public trusts;
  • interests in public partnerships;
  • shares of the capital stock of public corporations;
  • any combination of the above-mentioned property.

A public trust is a mutual fund trust of which the units are listed on a designated stock exchange in Canada.

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