To view record dates with distributions paid and the taxable income that should be allocated, please click below:
- Tax Treatment of 2018 Distributions
- Tax Treatment of 2017 Distributions
- Tax Treatment of 2016 Distributions
- Tax Treatment of 2015 Distributions
- Tax Treatment of 2014 Distributions
- Tax Treatment of 2013 Distributions
To view our Tax Treatment of Distributions history, please open the archive below.
2012 - 2003
Historical Tax Treatment information:
- Tax Treatment of 2012 Distributions – Whiterock REITFormer holders of Whiterock REIT units can find below record dates with distributions paid and the taxable income that should be allocated for Whiterock REIT units in 2012.
- Tax Treatment of 2012 Distributions
- Tax Treatment of 2011 Distributions
- Tax Treatment of 2011 Distributions – Whiterock REIT
- Tax Treatment of 2010 Distributions
- Tax Treatment of 2009 Distributions
- Tax Treatment of 2008 Distributions
- Tax Treatment of 2007 Distributions and Redemption
- Tax Treatment of 2007 Redemption and Transfer (additional explanation)
- Tax Treatment of 2006 Distributions
- Tax Treatment of 2005 Distributions
- Tax Treatment of 2004 Distributions
- Tax Treatment of 2003 Distributions
Registered non-resident Unitholders are subject to withholding tax on 100% of the distribution at the following rates:
U.S. = 15%; German = 25%; Other = 25%.
Take for example, a registered non-resident holding 100 units, the monthly tax withheld on a per unit distribution is $0.125 will be calculated as follows:
|% of Tax Withheld||Gross Distribution||Tax Withheld||Net Distribution|
Fair Market Value
Investors who became Unitholders by exchanging their Dream Asset Management Corporation (formerly Dundee Realty Corporation) shares for units of Dream Office REIT (formerly Dundee REIT) should be aware of the Fair Market Value as at June 30th, 2003.
A holder of Dream Office REIT Units is generally required to include the taxable income received from the REIT in his or her income tax return. The taxable portion of the distribution has to be included even if the distribution is reinvested under the DRIP.
Canadian Unitholders will receive a Statement of Trust Income Allocations and Designations (T3) for income tax purposes. You should receive a statement either from your financial institution or stockbroker if you hold your units in an account or directly from Dream Office REIT’s transfer agent, Computershare Trust Company of Canada, if you are a registered unitholder and are in possession of a unit certificate.
Non-resident unitholders should receive a Statement of Amounts Paid or Credited to Non-Residents of Canada (NR4) with the taxable income reported in box 16 and the non-resident tax withheld shown in box 17.