Specified investment flow-through (SIFT) trust income and distribution tax

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What is a SIFT trust?
Including SIFT trust definitions
How is a SIFT trust's tax calculated?
Tax calculation formula for SIFT trusts
What do you need to send to us?
Calculation charts
Provincial or Territorial SIFT tax component
Provincial or territorial SIFT tax rate and provincial or territorial SIFT tax factor
Net corporate income tax rates
Tax rates for 2007 and subsequent years