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REIT (Real Estate Investment Trust)

A listed trust that owns and operates income-producing real estate, paying out most of its cash flow.

Canadian REITs trade on the TSX and must pay out most of their taxable income to maintain their flow-through tax status. The big names cover different segments: RioCan (retail), Allied Properties (urban office), Granite (industrial), CAPREIT (apartments), and Choice Properties (Loblaw-anchored retail). Distributions arrive monthly or quarterly and are usually a mix of other income, capital gains, and return of capital, which makes tax slips messier than a regular dividend. REITs held inside a TFSA or RRSP sidestep that complexity entirely.

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