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Passive Foreign Investment Company (PFIC) Annual Information Statements
To assist investors who file U.S. tax returns, TD Asset Management Inc. (TDAM) is pleased to provide Passive Foreign Investment Company Annual Information Statements for qualifying funds.
TDAM offers Passive Foreign Investment Company (PFIC) reporting on a broad range of its mutual funds, which span across a variety of asset classes, geographies and investment strategies.
We are pleased to offer reporting on several of our largest, most widely held funds including those held in fund-of-fund products, and additional funds may be added in the future.
What is PFIC?
A PFIC is a non-U.S. corporation that uses passive income, such as stocks and bonds, instead of normal business activities to generate income. Passive income may include earned interest, dividends and capital gains. For U.S. tax purposes, Canadian mutual funds and exchange-traded funds (ETFs) are typically classified as PFICs.
PFIC rules are in place to prevent U.S. taxpayers from receiving preferential tax treatment, such as tax deferral, as a result of their investment in foreign securities in comparison with domestic U.S. securities.
Investors who hold units of Canadian mutual funds and file U.S. tax returns or are otherwise considered U.S. persons for U.S. tax purposes may benefit from PFIC reporting. It is recommended that investors consult with a U.S. tax professional to determine if they are considered U.S. persons for tax filing purposes.
For more information on PFIC, read our Q&A. If you have any questions or require more information about PFIC reporting, please contact your investment or tax professional.
TDAM PFIC Statements
To access PFIC information, please select one of the fund families below, choose the fund and series from the menu provided, then click on the PDF icon to download the file.
|
2023 U.S. Tax Year |
2022 U.S. Tax Year |
2021 U.S. Tax Year |
|
|---|---|---|---|
|
TD Balanced Growth Fund |
N/A |
N/A |
N/A |
|
TD Balanced Index Fund |
N/A |
N/A |
N/A |
|
TD Diversified Monthly Income Fund |
N/A |
N/A |
N/A |
|
TD Dividend Income Fund |
N/A |
N/A |
N/A |
|
TD Global Balanced Opportunities Fund |
|||
|
TD Global Conservative Opportunities Fund |
|||
|
TD Global Tactical Monthly Income Fund |
|||
|
TD Monthly Income Fund |
N/A |
N/A |
N/A |
|
TD North American Sustainability Balanced Fund |
N/A |
N/A |
N/A |
|
TD Tactical Monthly Income Fund |
|||
|
TD U.S. Monthly Income Fund |
|||
|
TD U.S. Monthly Income Fund - C$ |
N/A |
||
|
TD Opportunities Pool |
|||
|
TD Tactical Monthly Income Class |
|||
|
TD Risk Reduction Pool |
|||
|
TD Risk Reduction Pool – US$ |
N/A |
N/A |
N/A |
|
TD Tactical Pool |
|||
|
TD Risk Management Pool |
|
2023 U.S. Tax Year |
2022 U.S. Tax Year |
2021 U.S. Tax Year |
|
|---|---|---|---|
|
TD Canadian Equity Fund |
|||
|
TD Canadian Index Fund |
N/A |
N/A |
N/A |
|
TD Canadian Low Volatility Fund |
|||
|
TD Canadian Small-Cap Equity Fund |
|||
|
TD Dividend Growth Fund |
|||
|
TD Canadian Blue Chip Dividend Fund |
|||
|
TD Canadian Large-Cap Equity Fund |
|||
|
TD Canadian Low Volatility Pool |
|||
|
TD Canadian Diversified Yield Fund |
N/A |
N/A |
N/A |
|
TD Canadian Equity Pool |
|
2023 U.S. Tax Year |
2022 U.S. Tax Year |
2021 U.S. Tax Year |
|
|---|---|---|---|
|
TD Canadian Bond Fund |
|||
|
TD Canadian Bond Index Fund |
N/A |
N/A |
N/A |
|
TD Canadian Core Plus Bond Fund |
|||
|
TD Canadian Corporate Bond Fund |
|||
|
TD Global Core Plus Bond Fund |
|||
|
TD Global Income Fund |
|||
|
TD Global Unconstrained Bond Fund |
|||
|
TD High Yield Bond Fund |
|||
|
TD Income Advantage Portfolio |
N/A |
N/A |
N/A |
|
TD Real Return Bond Fund |
|||
|
TD Short Term Bond Fund |
|||
|
TD U.S. Corporate Bond Fund |
|||
|
TD Ultra Short Term Bond Fund |
N/A |
N/A |
N/A |
|
TD Fixed Income Pool |
|||
|
TD Corporate Bond Plus Fund |
N/A |
N/A |
N/A |
|
TD Income Opportunities Pool |
|
2023 U.S. Tax Year |
2022 U.S. Tax Year |
2021 U.S. Tax Year |
|
|---|---|---|---|
|
Epoch Global Equity Fund |
|||
|
Epoch Global Shareholder Yield Fund |
|||
|
Epoch International Equity Fund |
|||
|
TD China Income & Growth Fund |
|||
|
TD Emerging Markets Fund |
N/A |
N/A |
N/A |
|
TD European Index Fund |
N/A |
N/A |
N/A |
|
TD Global Equity Focused Fund |
|||
|
TD Global Low Volatility Fund |
|||
|
TD International Index Currency Neutral Fund |
N/A |
N/A |
N/A |
|
TD International Index Fund |
N/A |
N/A |
N/A |
|
TD International Stock Fund |
|||
|
TD Global Equity Pool |
|
2023 U.S. Tax Year |
2022 U.S. Tax Year |
2021 U.S. Tax Year |
|
|---|---|---|---|
|
TD Canadian Money Market Fund |
N/A |
N/A |
N/A |
|
TD Premium Money Market Fund |
N/A |
N/A |
N/A |
|
TD U.S. Money Market Fund |
N/A |
N/A |
N/A |
|
2023 U.S. Tax Year |
2022 U.S. Tax Year |
2021 U.S. Tax Year |
|
|---|---|---|---|
|
TD Global Entertainment & Communications Fund |
|||
|
TD Health Sciences Fund |
|||
|
TD Precious Metals Fund |
N/A |
N/A |
N/A |
|
TD Resource Fund |
N/A |
N/A |
N/A |
|
TD Science & Technology Fund |
|||
|
TD Greystone Real Asset PFT |
N/A |
N/A |
N/A |
|
2023 U.S. Tax Year |
2022 U.S. Tax Year |
2021 U.S. Tax Year |
|
|---|---|---|---|
|
Epoch U.S. Large-Cap Value Fund |
|||
|
Epoch U.S. Shareholder Yield Fund |
N/A |
N/A |
N/A |
|
TD Dow Jones Industrial Average Index Fund |
N/A |
N/A |
N/A |
|
TD Nasdaq® Index Fund |
N/A |
N/A |
N/A |
|
TD North American Dividend Fund |
|||
|
TD North American Small-Cap Equity Fund |
|||
|
TD North American Sustainability Equity Fund |
N/A |
N/A |
N/A |
|
TD U.S. Blue Chip Equity Fund |
|||
|
TD U.S. Dividend Growth Fund |
|||
|
TD U.S. Equity Pool |
|||
|
TD U.S. Index Currency Neutral Fund |
N/A |
N/A |
N/A |
|
TD U.S. Index Fund |
N/A |
N/A |
N/A |
|
TD U.S. Low Volatility Fund |
|||
|
TD U.S. Mid-Cap Growth Fund |
|||
|
TD U.S. Quantitative Equity Fund |
|||
|
TD U.S. Small-Cap Equity Fund |
|||
|
TD U.S. Equity Focused Fund |
|||
|
TD U.S. Risk Managed Equity Fund |
N/A |
N/A |
N/A |
|
TD U.S. Equity Focused Currency Neutral Fund |
|||
|
TD U.S. Mid-Cap Growth Class |
|
2023 U.S. Tax Year |
2022 U.S. Tax Year |
2021 U.S. Tax Year |
|
|---|---|---|---|
|
TD Advantage Balanced Growth Portfolio |
N/A |
N/A |
N/A |
|
TD Advantage Balanced Income Portfolio |
N/A |
N/A |
N/A |
|
TD Advantage Balanced Portfolio |
N/A |
N/A |
N/A |
|
TD Comfort Aggressive Growth Portfolio |
N/A |
N/A |
N/A |
|
TD Comfort Balanced Growth Portfolio |
N/A |
N/A |
N/A |
|
TD Comfort Balanced Income Portfolio |
N/A |
N/A |
N/A |
|
TD Comfort Balanced Portfolio |
N/A |
N/A |
N/A |
|
TD Comfort Conservative Income Portfolio |
N/A |
N/A |
N/A |
|
TD Comfort Growth Portfolio |
N/A |
N/A |
N/A |
|
TD FundSmart Managed Aggressive Growth Portfolio |
N/A |
N/A |
N/A |
|
TD FundSmart Managed Balanced Growth Portfolio |
N/A |
N/A |
N/A |
|
TD FundSmart Managed Income & Moderate Growth Portfolio |
N/A |
N/A |
N/A |
|
TD Managed Aggressive Growth Portfolio |
|||
|
TD Managed Balanced Growth Portfolio |
|||
|
TD Managed Income & Moderate Growth Portfolio |
|||
|
TD Managed Income Portfolio |
|||
|
TD Managed Index Aggressive Growth Portfolio |
N/A |
N/A |
N/A |
|
TD Managed Index Balanced Growth Portfolio |
N/A |
N/A |
N/A |
|
TD Managed Index Income & Moderate Growth Portfolio |
N/A |
N/A |
N/A |
|
TD Managed Index Income Portfolio |
N/A |
N/A |
N/A |
|
TD Managed Index Maximum Equity Growth Portfolio |
N/A |
N/A |
N/A |
|
TD Managed Maximum Equity Growth Portfolio |
|||
|
TD Retirement Balanced Portfolio |
|||
|
TD Retirement Conservative Portfolio |
|||
|
TD US$ Retirement Portfolio |
|
2023 U.S. Tax Year |
2022 U.S. Tax Year |
2021 U.S. Tax Year |
|
|---|---|---|---|
|
TD Managed Income ETF Portfolio |
|||
|
TD Managed Income & Moderate Growth ETF Portfolio |
|||
|
TD Managed Balanced Growth ETF Portfolio |
|||
|
TD Managed Aggressive Growth ETF Portfolio |
|||
|
TD Managed Maximum Equity Growth ETF Portfolio |
|
2023 U.S. Tax Year |
2022 U.S. Tax Year |
2021 U.S. Tax Year |
|
|---|---|---|---|
|
TD Canadian Aggregate Bond Index ETF |
|||
|
TD International Equity Index ETF |
|||
|
TD International Equity CAD Hedged Index ETF |
|||
|
TD U.S. Equity Index ETF |
|||
|
TD U.S. Equity CAD Hedged Index ETF |
|||
|
TD Canadian Equity Index ETF |
|||
|
TD Select Short Term Corporate Bond Ladder ETF |
|||
|
TD Select U.S. Short Term Corporate Bond Ladder ETF |
|||
|
TD Active Preferred Share ETF |
|||
|
TD Global Technology Leaders Index ETF |
|||
|
TD Active Global Enhanced Dividend ETF |
|||
|
TD Q International Low Volatility ETF |
|||
|
TD Active Global Income ETF |
|||
|
TD Active U.S. High Yield Bond ETF |
|||
|
TD Canadian Long Term Federal Bond ETF |
|||
|
TD U.S. Long Term Treasury Bond ETF |
|||
|
TD Income Builder ETF |
|||
|
TD Q Canadian Dividend ETF |
|||
|
TD Q Global Dividend ETF |
|||
|
TD Q Global Multifactor ETF |
|||
|
TD Q U.S. Small-Mid-Cap Equity ETF |
|||
|
TD Active Global Real Estate Equity ETF |
|||
|
TD Active U.S. Enhanced Dividend ETF |
|||
|
TD Active Global Equity Growth ETF |
|||
|
TD Q Canadian Low Volatility ETF |
|||
|
TD Q U.S. Low Volatility ETF |
|||
|
TD Active Global Infrastructure Equity ETF |
|||
|
TD One-Click Conservative ETF Portfolio |
|||
|
TD One-Click Moderate ETF Portfolio |
|||
|
TD One-Click Aggressive ETF Portfolio |
|||
|
TD Morningstar ESG Canada Equity Index ETF |
|||
|
TD Morningstar ESG International Equity Index ETF |
|||
|
TD Morningstar ESG U.S. Equity Index ETF |
|||
|
TD Global Healthcare Leaders Index ETF |
N/A |
||
|
TD Morningstar ESG Canada Corporate Bond Index ETF |
N/A |
||
|
TD Morningstar ESG U.S. Corporate Bond Index ETF |
N/A |
||
|
TD Global Technology Innovators Index ETF |
N/A |
The information contained herein has been provided by TD Asset Management Inc. and is for information purposes only. The information has been drawn from sources believed to be reliable. The information does not provide financial, legal, tax or investment advice. Particular investment, tax, or trading strategies should be evaluated relative to each individual's objectives and risk tolerance. Commissions, management fees and expenses all may be associated with mutual fund and/or exchange- traded fund ("ETF") investments (collectively, "the Funds"). Trailing commissions may be associated with mutual fund investments. ETF units are bought and sold at market price on a stock exchange and brokerage commissions will reduce returns. Please read the fund facts or summary documents and the prospectus, which contain detailed investment information, before investing in the Funds. The Funds are not covered by the Canada Deposit Insurance Corporation or by any other government deposit insurer and are not guaranteed or insured. Their values change frequently. There can be no assurances that a money market fund will be able to maintain its net asset value per unit at a constant amount or that the full amount of your investment will be returned to you. Past performance may not be repeated. TD Mutual Funds and the TD Managed Assets Program Portfolios are managed by TD Asset Management Inc., a wholly-owned subsidiary of The Toronto-Dominion Bank, and are available through authorized dealers. ® The TD logo and other trademarks are the property of The Toronto-Dominion Bank or its subsidiaries.