Non-Resident Trusts and Offshore Investment Fund Properties 

Presented by the Taxation Law Section
Co-Chairs:  Brian R. Carr, Thorsteinssons LLP | Ed Kroft, Q.C., Bennett Jones LLP

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Non-members: $220
Government: $110
Plus applicable taxes

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Non-Resident Trusts and Offshore Investment Fund Properties 

This session outlines when a trust is considered to be a resident of Canada for Canadian tax purposes. It then outlines the circumstances when a non-Canadian trust is deemed to be resident in Canada for tax purposes and what the consequences of such deemed residency are. Finally, it discusses the offshore investment fund property rules and the Canadian tax consequences that arise when a resident of Canada acquires an interest in such a property.

Speaker

Paul Gibney, Thorsteinssons LLP