TP-646.G-V

Specified investment flow-through (SIFT) wind-up entity

Specified investment flow-through (SIFT) wind-up entity

An entity that, during the period beginning on October 31, 2006, and ending on July 14, 2008, is:

  • a SIFT trust;
  • a SIFT partnership;
  • a REIT.

Section 1

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Specified investment flow-through (SIFT) wind-up entity
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