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Tax treatment of ETFs traded as a stock on only one North American stock exchange.

How is the tax treatment of ETFs traded only on a North American stock exchange (very liquid like a stock), which are also partially leveraged (long or short)?

Examples include the following tickers:
USA: NUGT, DUST, DOG, SH, SEF
Canada: HGU, HGD, HIX.

Thank you for your response.

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