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  5. CSH.UN: Hello Peter, The brokerage i deal with mentioned they no longer allow purchase of chartwell retirement as it is a publicly traded partnership. [Chartwell Retirement Residences]
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Q: Hello Peter,
The brokerage i deal with mentioned they no longer allow purchase of chartwell retirement as it is a publicly traded partnership.. How is this different from public traded corporation? Can you clarify and have you heard of this before that a brokerage does not allow purchase of chartwell.. thanks very much
Asked by umedali on January 19, 2024
5i Research Answer:

The US instituted a new tax rule last year on limited partnerships doing any business in the US. Essentially, in addition to withholding taxes which previously applied to LPs, there was a new 10% 'disposition' tax added. Note the tax is on the proceeds of a disposition, not just the gains. For this reason, the tax burden of many LPs is simply too much for Canadians. But to our knowledge, CSH is classified as a REIT not an LP and it has no remaining US operations. We have not heard this from other customers nor brokers.