Appendix 30: Type of payments or distribution

1

A dividend, distribution or non-share distribution

2

A distribution by a trustee or partnership

3

A return of capital, including a return of capital made by a distribution or payment made by a trustee or partnership

4

A payment or distribution in respect of the cancellation or redemption of a membership interest in an entity

5

A royalty, or a similar payment or distribution for the use of, or right to use, an asset

6

A payment or distribution that is wholly or partly referable to the repayment of principal under a debt interest if the debt interest is issued by the payer and the debt interest is a financial arrangement per paragraphs 820-423A(5)(a), (b) and (c).

7

A payment or distribution of a kind similar to a payment or distribution mentioned in the above codes

8

A payment or distribution prescribed by the regulations.