Property income received
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Similar to the MEA, investment income in the SPSD/M includes dividends, interest from such things as deposits, savings accounts, bonds, debentures, treasury bills and loans, and other miscellaneous forms of investment income including foreign investment income. However, the lower level of the SPSD/M can be partly due to the fact that SPSD/M only includes taxable investment while the MEA include both taxable and non-taxable amounts.
In contrast to the SPSD/M, the MEA includes investment income from life Insurance and pension plans, savings deposits, and other types of insurance. As well, actual rental income is included for SPSD/M as investment income while this is included under mixed income in the MEA.
Although property income received includes investment income earned in pension plans, this amount is subsequently transferred out in current transferred paid. Therefore the treatment of pensions does not cause a difference between SPSD/M and MEA overall in relation to pension transactions.
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