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Cambrian Centre, Canada

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Taxation of Unitholders

Tax Deferral

Vital Infrastructure Property Trust pays a monthly distribution to its unitholders of which only a portion is taxable.

Distributions

A holder of Vital Infrastructure Property Trust 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 Distribution Reinvestment Plan.

 

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 Vital Infrastructure Property Trust’s transfer agent, Odyssey Trust Company, 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.

Tax Treatments

2025

In 2025, the REIT paid monthly distributions of $0.03 per Unit. 7.1% of the distributions are Return of Capital, 11.6% of the distributions are Other Income, and 81.3% of the distributions are Foreign Non-Business Income. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2024

In 2024, the REIT paid monthly distributions of $0.03 per Unit. 38.9% of the distributions are Return of Capital, 30.6% of the distributions are Other Income, 30.3% of the distributions are Foreign Non-Business Income, and 0.2% of the distributions are Non-Eligible Dividends. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2023

In 2023, the REIT paid monthly distributions of $0.06667 per Unit to unitholders of record from January through August and monthly distributions of $0.03 per Unit to unitholders of record from September through December. 41.3% of the distributions are Return of Capital and 58.7% of the distributions are Other Income. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2022

In 2022, the REIT paid monthly distributions of $0.06667 per Unit. 45.0% of the distributions are Return of Capital, 54.6% of the distributions are Other Income and 0.4% of the distributions are Non-Eligible Dividends. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2021

In 2021, the REIT paid monthly distributions of $0.06667 per Unit. 46% of the distributions are Return of Capital, 40% of the distributions are Other Income and 14% of the distributions are Capital gain. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2020

In 2020, the REIT paid monthly distributions of $0.06667 per Unit. 41% of the distributions are Return of Capital, 56% of the distributions are Other Income and 3% of the distributions are Capital gain. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2019

In 2019, the REIT paid monthly distributions of $0.06667 per Unit. 59% of the distributions are Return of Capital and 41% of the distributions are Other Income. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2018

In 2018, the REIT paid monthly distributions of $0.06667 per Unit. 55% of the distributions are Return of Capital and 45% of the distributions are Capital gain. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2017

In 2017, the REIT paid monthly distributions of $0.06667 per Unit and 100% of the distributions were tax deferred, by reason of the REIT’s ability to claim capital costs allowance. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2016

In 2016, the REIT paid monthly distributions of $0.06667 per Unit and 100% of the distributions were tax deferred, by reason of the REIT’s ability to claim capital costs allowance. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2015

In 2015, the REIT paid monthly distributions of $0.06667 per Unit and 100% of the distributions were tax deferred, by reason of the REIT’s ability to claim capital costs allowance. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

 

On May 15, 2015, the REIT completed the plan of arrangement under the Business Corporations Act (Alberta) pursuant to which the REIT and Northwest International Healthcare Properties REIT (“NWI”) combined (the "Combination Transaction”). The unitholders of NWI received 0.208 of a REIT Unit for each NWI unit held, on a tax-deferred basis.

 

Prior to the Combination Transaction NWI paid monthly distributions of $0.01833 per NWI unit and 100% of the distributions paid to NWI unitholders for this period were tax deferred, by reason of the NWI’s ability to claim capital costs allowance. The adjusted cost base of the NWI units held by the NWI unitholder will generally be reduced by the non-taxable portion of the distribution. For periods subsequent to the Combination Transaction NWI unitholders became REIT Unitholders and received $0.06667 per Unit and 100% of the distributions were tax deferred, by reason of the REIT’s ability to claim capital costs allowance.

 

2015 NWI Tax Treatment – January 1 to May 15.

2014

In 2014, 100% of the distributions were tax deferred, by reason of the REIT’s ability to claim capital costs allowance. The adjusted cost base of the Units by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2013

In 2013, 100% of the distributions were tax deferred, by reason of the REIT’s ability to claim capital costs allowance. The adjusted cost base of the Units by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2012

In 2012, 94.85% of the distributions were tax deferred, by reason of the REIT’s ability to claim capital cost allowance. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2011

In 2011, 94.13% of the distributions were tax deferred, by reason of the REIT’s ability to claim capital cost allowance. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.

2010

In 2010, 100% of the distributions were tax deferred, by reason of the REIT’s ability to claim capital cost allowance. The adjusted cost base of the Units held by the Unitholder will generally be reduced by the non-taxable portion of the distribution.