# Digital-Plus Buffer Note Linked to SPX (S&P 500 Index) # Digital-Plus Buffer Note Linked to SPX (S&P 500 Index)
**New Category**Investment in Private Company
**Investment Manager**Digital-Plus
**Fund Status**
**Archive**Yes
**Custodian**Citi Bank Canada
**Jurisdiction**USA
**T1135 Reporting**Yes Section: Category 3 - Indebtedness owed by a non-resident
**Currency**USD
**Tax Slip**Per Citi Bank statement
**Receiver** **of Tax Receipt**RFO
**Tax Slips Expected**
**Statements Expected** Monthly
**Accounting** **Treatment**This was fully redeemed in March 2015. The treatment is a capital gain of the amount received.
**Tax Memo/** **Tax Treatment**This was fully redeemed in March 2015. The treatment is a capital gain of the amount received. Ensure the proper foreign exchange is applied to the capital gain
**US Tax Return Required**No
**Type**S&P Note
**Nature** **of Investment**Linked to SPX (S&P 500 Index)
**Notes**