Abstract
Private equity funds are becoming more prevalent in Canada and internationally. The authors consider an investment in a private equity fund, whether established in Canada or abroad, from the perspective of a Canadian investor, and they consider protections that Canadian investors might seek from a Canadian tax perspective. The authors also address Canadian tax considerations that may apply on the sale of a previously issued unit of a fund.
First published by the Canadian Tax Foundation in Report of Proceedings of the Seventy-First Tax Conference, 2019 Conference Report (Toronto: Canadian Tax Foundation, 2020).