Canadian Splitshare Corporation — Investor Relations & Filings

A split share corporation is a specialized investment vehicle structured to acquire and hold a portfolio of common shares, typically of established companies. Its primary function is to separate the investment returns of the underlying portfolio into two distinct classes of shares, catering to different investor objectives. The corporation issues Preferred Shares, which are designed to provide investors with high, stable income distributions. Concurrently, it issues Capital Shares, which are entitled to the majority of the capital gains and losses generated by the underlying portfolio, appealing to investors focused on long-term growth and appreciation. This structure allows investors to tailor their exposure to either income generation or capital growth, matching their specific risk tolerance and investment needs.