Canadian Unitholders
The following summary applies if you are a unitholder who is a resident of Canada under the Income Tax Act ( Canada) and holds the units as capital property. If this is not the case, please consult your tax adviser about your units.

Trust units held within an RRSP, RRIF or DPSP
If you hold your trust units within a Registered Retirement Savings Plan (RRSP), Registered Retirement Income Fund (RRIF), or a Deferred Profit Savings Plan (DPSP), no amounts are to be reported on your Income Tax Return.

Trust units held outside of an RRSP, RRIF or DPSP
Follow this table if you hold your units outside an RRSP, RRIF or DPSP, and have received cash distributions during the year.

If you hold trust units through a broker or other intermediary then you will receive a T3 Supplementary slip directly from your broker or financial intermediary, not from the transfer agent or the trust.

Each unitholder will receive a T3 supplementary slip for the tax year that will indicate the amount of “Capital Gains”–Box 21, “Actual Eligible Dividend Income”–Box 49, “Actual Non Eligible Dividend Income”–Box 23, and “Other Taxable Income”–Box 26, that are to be included in their tax return. The dividends will be subject to the standard gross-up and federal dividend tax credit rules.

The following schedule outlines, for income tax purposes, the cash distributions paid and the taxable portion of each cash distribution per trust unit.