Conversions

Closed-End To Open-Ended Funds

Central GoldTrust

Overview

In May 2015, Sprott made an offer that would have entailed an acquisition by Sprott Physical Gold Trust of all the units of Central...

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Forward Fund to Conventional Fund

North American Financials

Overview

The Trust's Declaration of Trust is proposed to be amended to accommodate the extension of the term of the Trust to 2019 and a revised...

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Marret Bond Fund

Overview

The Manager (Marret Asset Management Inc.) is seeking the approval of unitholders to approve extending the termination date of the Fund...

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Income Fund to Public Corporation

Temple REIT

Overview

The REIT is a SIFT trust (and not a REIT for income tax purposes) indirectly carrying on a hotel business. It holds a subsidiary real...

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WesternOne

Units exchanges

Proposed Plan of Arrangement under the CBCA under which all the outstanding units of the (TSX-listed) Fund are exchanged on a...

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Open-End to Closed-End Fund

Calloway AIF

See also Calloway REIT elimination of subtrust through s. 107.4 transfer and s. 132.2 merger (including diagram) below.

Overview

Calloway...

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Locations of other summaries Wordcount
Tax Topics - Public Transactions - Other - Internal S. 132.2/107.4 Mergers - Subtrust Elimination. Conversion of Calloway REIT to a closed-end fund entailing the elimination of its subtrust 708

Artis

Overview

Artis is a Manitoba real estate investment trust holding a majority of its consolidated (office, industrial and retail) assets in Canada....

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Locations of other summaries Wordcount
Tax Topics - Public Transactions - Offerings - REIT, Trust and LP Offerings - Preferred Unit Offerings - Mutual Fund Trusts Artis REIT offering of fixed-rate non-retractable Series A Preferred Units which are convertible into floating-rate Series B Preferred Units 970

LP to Public Corporation

Inter Pipeline

Overview

At the beginning of June 2013, the obligation of Inter Pipeline to pay management and incentive fees to its general partner (Pipeline...

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MFC to MFT

Plazacorp

Background

Plazacorp, which is a TSX-listed mutual fund corporation in the business of retail property ownership and development, wishes to...

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Locations of other summaries Wordcount
Tax Topics - Public Transactions - Other - Internal S. 132.2/107.4 Mergers - MFC Conversion to MFT Conversion of Plazacorp Operating Trust from MFC to REIT under internal s. 132.2 merger 313