February 2014 - The Dividend Ninja

MLP Taxation in Canadian Accounts

The following post is written by Brian So, an insurance advisor and blogger at briansoinsurance.com. Introduction to MLPs Master Limited Partnerships, or MLPs, are publicly traded investment partnerships based in the U.S. They combine the liquidity of a publicly traded company with the tax efficiency of limited partnerships. The business is structured with a general partner in charge of operations, and limited partners providing the capital. Units of the partnership represent the limited partner’s stake in the company, and are traded publicly on stock exchanges. In order to qualify as a MLP, the partnership must derive at least 90% of …

The Canadian TSX Aristocrats: Part-1

by Dividend Ninja

This is a two-part series that examines the S&P TSX Canadian Dividend Aristocrats Index. Part-1 examines the index methodology. Part-2 of the series looks at CDZ, the iShares ETF which tracks this index. In a previous post, staff writer Hank Coleman covered the U.S. Dividend Aristocrats. These stocks are based on the selection criteria of the S&P Dividend Aristocrats Index. As Hank wrote in his post, a company not only has to be a dividend payer for 25 years in row, it must also raise the dividend for 25 consecutive years. If it fails on any two of those accounts, …