c

In order to be considered interest for tax purposes, all of the following criteria must be met except for:

	Payment contingent on a future event.
	Calculated on a day-to-day accrual basis.
	Calculated on a principal sum.
	Compensation for use of the principal sum.

Question h

When a mutual fund trust distributes a capital distribution, the recipient investor

	will include this amount as ordinary investment income.
	will be subject to tax on one-half of this amount.
	does not have to pay tax on this amount.
	will increase the adjusted cost base of their investment by this amount.