Passive Foreign Investment Company (PFIC)

Annual Information Statements

To support U.S. persons investing in our Funds, iA Clarington provides tax information in the form of PFIC Annual Information Statements.

You can make Qualified Electing Fund (QEF) elections on your 2023 U.S. income tax returns. The PFIC Annual Information Statement contains the information investors need for PFIC reporting for purposes of the QEF election. Please consult with your tax advisor to discuss any PFIC-related tax implications. For some funds, we are also providing IRS Form 8937 which contains certain information that may be required when filing U.S. tax returns. Please note that any U.S. federal tax information contained herein is not intended or written to be used and cannot be used for the purpose of (i) avoiding penalties that may be imposed under the U.S. Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

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The information provided herein does not constitute financial, tax or legal advice. Information presented should not be considered a recommendation to buy or sell a particular security.