Distributions paid to Canadian unitholders (and other non-U.S. unitholders) generally will be subject to U.S. withholding tax.
For a general summary of the taxation of distributions paid to Canadian unitholders, including information regarding U.S. withholding tax, please see the "Certain Canadian Federal Income Tax Considerations", "Certain U.S. Federal Income Tax Considerations" sections, and "Risk Factors - Tax-Related Risks", of the REIT's prospectus dated September 28, 2020, a copy of which is also available on the SEDAR website at www.sedar.com.
Unitholders should consult their own tax advisors for advice with respect to the tax consequences of receiving a distribution from the REIT in their own circumstances.
March 31, 2023
February 28, 2023
January 31, 2023