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Investors Units & Distributions Tax Information

Historical information related to income tax and monthly tax distributions.

Home  >  Investors  >  Units & Distributions  >  Tax Information

Income Tax Information

Calculated in accordance with the Income Tax Act (Canada)

Year Distribution Per Annum Other Income Capital Gains Foreign Non-Business Income* Foreign Non-Business Income Tax Paid Actual Amount of Dividends Return of Capital
2023$1.07568.41%22.95%---8.64%
2022$1.01579.76% 20.24%
2021$0.96100.00%-----
2020 $1.44 59.43% 17.73% - - - 22.84%
2019 $1.44 75.60% 24.40% - - - -
2018 $1.44 84.89% 15.11% - - - -
2017 $1.41 72.52% 27.48% - - - -
2016 $1.41 70.96% 24.24% 4.80% - - -
2015 $1.41 64.38% 18.87% 5.83% (0.40)% - 11.32%
2014 $1.41 40.23% 1.55% 6.27% - - 51.95%
2013 $1.41 61.77% 30.17% 7.54% - - 0.52%
2012 $1.38 38.29% 1.89% 6.60% - - 53.22%
2011 $1.38 31.24% 1.72% 4.57% - - 62.47%
2010 $1.38 37.53% 17.89% 2.76% - - 41.82%
2009 $1.38 36.04% 0.59% 0.23% - - 63.14%
2008 $1.36 46.97% 1.79% - - - 51.24%
2007 $1.3275 52.09% 0.44% - - - 47.47%
2006 $1.2975 48.73% 0.96% - - - 50.31%
2005 $1.2725 50.32% 12.75% - - - 36.93%
2004 $1.2275 49.58% 4.42% - - - 46.00%
2003 $1.14 50.75% 1.35% - - - 47.90%
2002 $1.105 52.44% 9.08% - - - 38.48%
2001 $1.075 54.34% 13.79% - - 0.94% 30.93%
2000 $1.07125 41.48% 3.42% - - - 55.10%
1999 $1.04 42.24% 5.15% - - - 52.61%
1998 $0.95 32.69% 6.10% - - - 61.21%
Pre-split Two-for-One Trust Units
1997 $1.55 31.56% 7.83% - - - 60.61%
1996 $1.30 19.30% 12.40% - - - 68.30%
1995 $1.15 0.00% 0.00% - - - 100.00%
1994 $0.86 13.66% 0.00% - - - 86.34%

Note: This Income Tax Information also applies to RioCan's Preferred Trust Units where applicable.
* Foreign Non-Business Income source - United States

Historical download of RioCan's monthly tax distribution breakdown (PDF format)

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Non-Resident Withholding Tax Information

Canadian Withholding Tax Treatment of Distributions to Non-resident Unitholders

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United States Unitholders

RioCan Real Estate Investment Trust (“RioCan”) is a resident of Canada for income tax purposes and is therefore not required to calculate, and does not calculate, its "earnings and profits" pursuant to Section 312 of the Internal Revenue Code and the Treasury Regulations issued under such Section. However, RioCan has elected pursuant to the Treasury Regulations issued under the U.S. Internal Revenue Code to be treated as a corporation for U.S. federal income tax purposes. As a result, RioCan understands that a portion of its distributions paid to U.S. unitholders may be considered to be paid out of its "earnings and profits" if such a calculation were required to be made by RioCan and therefore would potentially qualify as "qualified dividend income" for U.S. income tax purposes. Accordingly, U.S. unitholders will need to consult with their own tax advisers regarding the reporting of the distributions paid by RioCan on their U.S. income tax returns.

A U.S. unitholder who holds an investment in RioCan in registered form with CIBC Mellon Trust Company or other person who is a "U.S. middleman" under Treasury Regulations issued under the U.S. Internal Revenue Code may receive a tax reporting form indicating that 100% of the distributions paid by RioCan to the U.S. unitholder are "qualified dividend income". Not withstanding such reporting, U.S. unitholders will need to consult with their own tax adviser in order to determine the portion of such amount required to be reported in their U.S. income tax returns as "qualified dividend income".