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Taxation

The after-tax return from an investment in Units to an investor subject to Canadian income tax depends, in part, on the composition for income tax purposes of distributions made by the Trust, portions of which may be fully or partially taxable or may constitute tax deferred returns of capital. That composition may change over time, thus affecting the after tax return to Unitholders.

Choice Properties has determined that the distributions should be treated as set out in the following table. For the impact of the May 4, 2018 acquisition of CREIT, refer to the 2018 "Statement of Trust Income Allocations and Designations" and the "CREIT Distribution and Tax Treatment 2018" links below.

Year Distribution Per Unit
Income
Capital Gains

Foreign Income

Return of Capital
Tax Treatment
2018  $0.740040 94.2% 0.3%  0.5% 5.0%  Statement of Trust Income Allocations and Designations 
2017  $0.730004   96.4%  0.7%  --  2.9%  Statement of Trust Income Allocations and Designations   
2016   $0.690000   92.9%  4.0%  --   3.1%  Statement of Trust Income Allocations and Designations  
2015  $0.650040  90.5%  0.1%  -- 9.4%  Statement of Trust Income Allocations and Designations  
2014  $0.650040  81.8%  1.1%  -- 17.1%  Statement of Trust Income Allocations and Designations  
2013 $0.318917 77.3% 0.0% --  22.7% Statement of Trust Income Allocations and Designations
 

CREIT Distribution and Tax Treatment 2018 

CREIT Historical Distribution and Tax Treatment 1993 to 2017

Computation of Capital Gain on the Redemption of CREIT Units