PFIC Statements & Other IRS Tax Information

Organizational Actions Form 8937

Issuers of specified securities are required to report to the Internal Revenue Service (IRS) organizational actions that affect the basis of the securities. To facilitate this cost basis reporting requirement, issuers must complete and post an informational IRS Form 8937.

Passive Foreign Investment Company

Canadian mutual funds are generally viewed as Passive Foreign Investment Companies (PFIC) for U.S. tax purposes and are subject to U.S PFIC rules. U.S. persons holding investments in Canadian mutual funds will be required to file IRS Form 8621 to report their investment in a PFIC.

Learn more about PFICs and its U.S. tax filing requirements:

PFIC Annual Information Statements - 2023 Tax Year

PFIC information statements - 2022 Tax Year

2023 Trust Documents

2023 Class Documents