Canoutchie, your comment re income from a REIT is erroneous and your comment re income from an income trust is outdated and also erroneous. 
A significant portion of most REIT's distributions are ROC. This is not subject to tax but rather reduces the ACB. When sold the capital gain arising from the ROC is taxed at 50% of the rate for regular income - so even more tax favourable than dividend income.

Most income trusts that did not convert to a corporation in 2011 changed from paying distributions that were primarily 'other income' to payments that are 100% or close thereto eligible dividends - I would refer to  SRV.UN and KEG.UN as examples.