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INCOME TRUSTS

Canadian Association of Income Trust Investors (CAITI):
http://www.caiti.info/
http://caiti-online.blogspot.com/

Preface/Blog [07Mar2008]

Flaherty's miscues give us reason to worry  Guelph Mercury, 12May2009; G. Barker
Who will employ mindset of Obama's empirical president to Harper's imperial prime minister? Hill Times, 11May2009, B. Fullard
Critic says taxing trusts will cost feds billions Calgary Herald, 08May2009; D. Healing
Still time for Harper to fix trusts mistake  Financial Post, 25Apr2009; Diane Francis
Why the income trust issue REFUSES to go away...  Hill Times, 20Apr2009; Brent Fullard; Letters
No income, no trust  Sun Newspapers, 07Apr2009; Brent Fullard

[Addition on 05Feb2008]
“The Inconvenient Truth About Trusts” (pdf file), 04Dec2006; Gordon Tait
[Addition on 01Jan2008]
zuzak20080101Serfdom.html "Road to Serfdom", 01Jan2008; Will Zuzak
[Additions on 26Dec2007]
zuzak20071226EnergyTrustAnalysis.html "Financial Data for Energy Trusts for Quarter 3, 2007", 26Dec2007; Will Zuzak
Mix20071214EnergyTrustsAlberta.html "Energy Trusts in Alberta", 14Dec2007; Louis Mix

[Additions on 16Dec2007]
GreenParty20071207IncomeTrusts.html "Green Party calls for inquiry ...", 07Dec2007; Press Release
Deloitte20071207IncomeTrusts.html "Income trust buyouts: Lots of activity, little tax revenue", 07Dec2007; Deloitte - Touche
fortin20070201FINAsubmission.html FINA Submission, 01Feb2007; Y. Fortin
fortin20070106IncomeTrusts.html "A Recipe for Tax Revenue Loss", 06Jan2007; Y. Fortin
fortin20061106IncomeTrusts.html "Taxation of Income Trusts -- Is it Worth the Cost and the Turmoil?", 06Nov2006; Y. Fortin

[Letters to Editor]

zuzak20070911EdmontonJournal.html
"Income trusts boost, not decrease, gov't revenues", Edmonton Journal, 11Sep2007; W. Zuzak


[Correspondence with 7 Edmonton-area MPs]

zuzak20071030EnergyTrusts.html 30Oct2007; W.Zuzak
zuzak20070909EnergyTrusts.html 09Sep2007; W. Zuzak
zuzak20070116EnergyTrusts.html 16Jan2007; W. Zuzak

fullard20071022caiti.html
"The origin of species: RRSPs", 22Oct2007; Brent Fullard

zuzak20071022EnergyTrustsAlberta.html
"Energy Trusts in Alberta", 22Oct2007; Will Zuzak

CompleteReportDec2006NOTES.html
Notes on CCET 251-page-pdf report below, 08Jan2007; Will Zuzak

zuzak20061108Enerplus.html
Letter to Gordon Kerr and Jim Flaherty, 08Nov2007; Will Zuzak

StockwellDay20051108GeoffreyLaxton.html
Stockwell Day on Income Trusts, 08Nov2005; S. Day to G. Laxton

DeCloet20051011GlobeMail.html [Important Background]
Globe and Mail, 11Oct2005; D. DeCloet, S. Chase, S. Stewart

macdonald20041001WalrusMagazine.html
"The Man Behind Stephen Harper", Walrus Magazine, 01Oct2004; Marci MacDonald


[9 pdf files requiring Adobe Acrobat reader]

RBC20080305IncomeTrusts.pdf
"Income and Royalty Trusts: Writing One Wrong...More to Go", 05Mar2008, RBC Capital Markets

Mix20071214EnergyTrustsAlberta.pdf
"Energy Trusts in Alberta: Some comments about their productivity and taxation", 14Dec2007; Louis Mix

AlbertaRoyaltyReview20070918.pdf
Alberta Royalty Review Panel Report, 18Sep2007

HT_June4 copy.pdf
CAITI Brochure, Jun. 04, 2007

FINA20070328IncomeTrustReport.pdf
Standing Committee on Finance Report to Parliament, 28Mar2007

CET20070201toFINA.pdf
Coalition of Canadian Energy Trusts submission to FINA, 01Feb2007

CompleteReportDec2006FINAL.pdf
Coalition of Canadian Energy Trusts report, December 2006
(251 pages including 9 Appendices)

List of Appendices

Appendix A (p88)
October 31, 2006 Statement by the Honourable Jim Flaherty, Minister of Finance, announcing “Tax Fairness Plan for Canadians” and related “Backgrounder”

Appendix B (p105)
“Taxation of Income Trusts – Is It Worth The Cost and the Turmoil?” Yves L. Fortin, November 2006
fortin20061106IncomeTrusts.html

Appendix C (p126)
“The Inconvenient Truth About Trusts” - Gord Tait, December 5, 2006 Publication
Tait20061204IncomeTrusts.pdf

Appendix D (p148)
“A Perspective on Trusts and Taxes” - Gord Tait, September 2005

Appendix E (p163)
“Market Capitalization of Oil and Gas Producers” - BMO Capital Markets, November 9, 2006

Appendix F (p166)
Presentation by ARC Energy Trust to Petroleum Technology Association of Canada conference on CO2 capture and sequestration.

Appendix G (p189)
PricewaterhouseCoopers Survey on Productivity

Appendix H (p241)
Taxation Process for Trust Income

Appendix I (p248)
Comparative Tax Calculations – Trusts versus Corporations

PwCincometrustsurveyDec2006.pdf
PriceWaterhouseCoopers survey of income trusts 2004 and 2005, December 2006 (2 pages)

CanaccordIncomeTrusts20061102.pdf
Canaccord-Adams analysis of "Income Trust Tax Reform", 02Nov2006 (24 pages)

Mintz2IncomeTrusts.pdf
Lalit Aggarwal and Jack Mintz on "Income Trusts and Shareholder Taxation", 2004 (33 pages)