The Resource Taxation of non-resident trusts in Canada and taxation of Canadian beneficiaries of non-resident trusts qualified as foreign investment entities

Taxation of non-resident trusts in Canada and taxation of Canadian beneficiaries of non-resident trusts qualified as foreign investment entities

Label
Taxation of non-resident trusts in Canada and taxation of Canadian beneficiaries of non-resident trusts qualified as foreign investment entities
Title
Taxation of non-resident trusts in Canada and taxation of Canadian beneficiaries of non-resident trusts qualified as foreign investment entities
Creator
Subject
Language
eng
Summary
As a general rule, non-resident trusts are not subject to tax in Canada and distributions from Canadian non-resident trusts are not subject to tax in the hands of the Canadian beneficiaries. However, there are exceptions. The purpose of this article is to focus on the new conditions under which a non-resident trust could be subject to tax in Canada or treated as a foreign investment entity for tax purposes which triggers a Canadian tax liability for the beneficiary
Citation source
In: Trusts & Trustees. - Saffron Walden. - Vol. 13 (2007),
http://library.link/vocab/creatorName
  • Bonnard, Y
  • Laboulfie, F
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • trust
  • non-resident
  • foreign investment entity
Label
Taxation of non-resident trusts in Canada and taxation of Canadian beneficiaries of non-resident trusts qualified as foreign investment entities
Instantiates
Publication
Label
Taxation of non-resident trusts in Canada and taxation of Canadian beneficiaries of non-resident trusts qualified as foreign investment entities
Publication

Library Locations

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      52.37366609999999 4.9336932
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