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Trusts
Common topics of interest for International and Non-resident Individuals, Businesses and Trusts, such as:
- reporting of foreign income;
- foreign spin-offs;
- rendering services in Canada;
- rental income and rental properties;
- selling or disposing of Canadian properties;
- transfer pricing; and
- non-resident's investments in Canadian mutual funds
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Information for Trusts
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| Types of Trusts General information on the types of trusts and the meaning of testamentary trusts vs inter vivos trusts |
Non-resident Trusts Information on residency, income tax return filing requirements, and more |
| T4013 - Trust Guide Information on how to complete the T3 return and explanations of the most common tax situations |
Clearance Certificates Information on when a clearance certificate is required, what forms to use, and more |
| Residency of a trust Information on residency determinations for trusts. |
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Date modified: 2005-05-06 |
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