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  • Worksheet 2-Deemed rate of return method for FIFs



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Complete the relevant parts of the worksheet for the interests you hold in the FIF on the last day of the notional accounting period-notional accounting period is explained on page 3. Interests in the FIF which you dispose of before the end of the notional accounting period are not taxed under FIF measures.

    Download a pdf of this worksheet here.

    Last modified: 08 Jun 2005QC 27386