Passive Foreign Investment Company (PFIC) Annual Information Statements

Important information for Manulife mutual fund investors who are U.S. taxpayers

A Passive Foreign Investment Company (PFIC) is defined as a non-U.S. corporation (or a non-U.S. entity treated under U.S. tax principles as a corporation) where 75 per cent or more of its gross income is passive income, or at least 50 per cent of the corporation's assets produce or are held to produce passive income. Under this definition, Canadian mutual funds are treated as PFICs.

If you hold non-registered Canadians mutual funds and are a U.S. taxpayer, you are likely subject to the Passive Foreign Investment Company (PFIC) rules and are required to report income from each PFIC when you file your U.S. income tax return.

The PFIC rules are complex. Investors should consult their own U.S. tax advisor for advice on how these rules may impact their situation.

Manulife Investments provides PFIC Annual Information Statements for the following funds:

Manulife Monthly High Income Fund
Manulife Corporate Bond Fund
Manulife Strategic Income Fund
Manulife U.S. Opportunities Fund
Manulife U.S. All Cap Equity Fund
Manulife Asia Total Return Bond Fund
Manulife High Yield Bond Fund
Manulife Dividend Income Fund
Manulife Strategic Balanced Yield Fund
Manulife Global Tactical Credit Fund
Manulife Global Balanced Fund
Manulife U.S. Monthly High Income Fund
Manulife Yield Opportunities Fund
Manulife Floating Rate Income Fund
Manulife Canadian Bond Fund
Manulife Bond Fund
Manulife Money Fund
Manulife Money Market Private Trust
Manulife Canadian Fixed Income Private Trust
Manulife Global Fixed Income Private Trust
Manulife Corporate Fixed Income Private Trust

Manulife Balanced Income Private Trust
Manulife Global Balanced Private Trust
Manulife U.S. Balanced Private Trust
Manulife Monthly High Income Class
Manulife U.S. All Cap Equity Class
Manulife Global Equity Class
Manulife Canadian Equity Private Pool
Manulife Dividend Income Private Pool
Manulife U.S. Equity Private Pool
Manulife Global Equity Private Pool
Manulife Canadian Balanced Private Pool
Manulife Balanced Equity Private Pool
Manulife U.S. Dollar Floating Rate Income Fund
Manulife U.S. Dollar Strategic Balanced Yield Fund
Manulife U.S. Dollar U.S. All Cap Equity Fund
Manulife U.S. Dollar Strategic Income Fund
Manulife Strategic Investment Grade Global Bond Fund
Manulife Canadian Monthly Income Fund (formerly Standard Life Monthly Income Fund)
Manulife Unhedged U.S. Monthly High Income Fund (formerly Standard Life U.S. Monthly Income Fund)
Standard Life High Yield Bond Fund
Manulife World Investment Class

For more information, please contact Manulife Customer Service at 1-888-588-7999

 

2014 PFIC Annual Information Statements

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