tag:blogger.com,1999:blog-7117132944920695607.post2560590497323996219..comments2010-07-30T15:35:21.472-07:00Tips Investmenthttp://www.blogger.com/profile/16967691104086956080noreply@blogger.comBlogger1125tag:blogger.com,1999:blog-7117132944920695607.post-85220864466595464752010-07-30T15:35:21.472-07:002010-07-30T15:35:21.472-07:00An emerging high yield investment vehicle in Canada is the mutual fund trust (&quot;MFT&quot;).<br /><br />A MFT is RRSP, RESP, LIRA eligible in Canada. In addition to RRSP eligibility, MFTs have certain tax advantages to standard corporations and are typically deemed to be &quot;flow-through&quot; vehicles. Private mutual funds trusts are gaining in popularity in Canada following the changes to tax legislation which forced many publicly traded royalty trusts to convert back into corporations. Investors seeking the high yields typically associated with the public royalty trusts are increasingly investing in private MFTs - particularly in the energy sector.<br /><br />The MFT structure is frequently used to create investment holding vehicles for &quot;non-reporting&quot; issuers in Canada due to the tax efficiency and simplicity of creating eligibility for registered plans (RRSP, RESP, LIRA etc) without having to go to the cost of creating a public company. Some examples of Canadian non-reporting issuers utilizing the MFT structure are:<br /><br /> * Mineral Fields<br /> * Enervue<br /> * Mosaic Diversified Income Fund<br /> * Agcapita Farmland Investment Partnership<br /> * Petrocapita Income Trust<br /> * Walton International<br /> * Prestigious PropertiesAnonymousnoreply@blogger.com