PFIC Annual Information Statements are provided below for all of our funds. These statements will allow investors to make a Qualified Electing Fund (QEF) election on U.S. income tax returns. Generally, PFIC rules apply only to U.S. persons, including U.S. citizens, ”Green Card“ holders and individuals who meet the ”Substantial Presence“ test under the U.S. Internal Revenue Code (and do not qualify for the ”Closer-Connection Exception“).
We recommend that unitholders classified as U.S. persons use these materials to consult with a tax advisor concerning the tax consequences of their ownership of Capital Group’s Canadian mutual funds and their U.S. tax reporting requirements.
Capital Group Canadian Focused Equity Fund (Canada)
For the funds below, we are also providing Form 8937, which contains certain information that may be required when filing U.S. tax returns. Please consult with your tax advisor if you have questions.