Wakefield Hospital, New Zealand
Exchange (Canadian Dollar)
A holder of Northwest Healthcare Properties REIT 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 Northwest Healthcare Properties REIT’s transfer agent, Computershare Trust Company of Canada, 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.