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Boston Pizza Royalties Income Fund BPZZF


Primary Symbol: T.BPF.UN

Boston Pizza Royalties Income Fund (the Fund) is a Canada-based open-ended trust. The Fund operates through its subsidiaries, Boston Pizza Holdings Trust, Boston Pizza Holdings GP Inc. and Boston Pizza Holdings Limited Partnership, its 80% owned subsidiary Boston Pizza GP Inc. (BPGP), and its interest in Boston Pizza Royalties Limited Partnership. BPGP is the managing general partner of Royalties LP. The Fund indirectly, through Royalties LP, acquire the trademarks and trade names owned by Boston Pizza International Inc. (BPI), including 'Boston Pizza' and other similar related items, logos and designs (collectively, the 'BP Rights') used in connection with the operation of Boston Pizza restaurants in Canada. The Company operates approximately 372 Boston Pizza Restaurants in the Royalty Pool, of which approximately 370 were operating and open for business to the public.


TSX:BPF.UN - Post by User

Comment by Benji 2000on Sep 08, 2021 11:22am
142 Views
Post# 33824802

RE:RE:RE:TFSA

RE:RE:RE:TFSA

Tax Treaty with the United States

In the case of eligible investments listed on an American stock exchange, there is a big difference between RRSPs and TFSAs, since the tax treaty between Canada and the United States grants a US tax exemption for investments held within RRSPs and RRIFsFootnote1 but not TFSAs.

This agreement provides that income earned by Canadian pension plans (including RRSPs or RRIFs) on investments in US entities are free from tax in the United States. By contrast, this exemption does not apply in the case of a TFSA since such an account is not treated as the equivalent of a pension plan. A 15% tax will be deducted at source in the United States on US-based dividends paid to a TFSA.

It should be noted that, under the tax treaty, interest income and capital gains earned on US securities by any person residing in Canada shall be taxable only in Canada.

That's why i ask for...Thanks again !!

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