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Legislative Proposals Relating to the Income Tax Act
Taxation of Non-Resident Trusts and Foreign Investment Entities
October 2003
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Related documents:
- Legislative Proposals for the Taxation of Non-Resident Trusts and Foreign Investment Entities Released (News Release 2003-054).
- Explanatory Notes on Taxation of Non-Resident Trusts and Foreign Investment Entities.
Table of Contents
Income from business or property.
Loan to non-resident - Controlled foreign affiliate.
Capital gain from disposition of property.
Cost of certain property the value of which is included in income.
transfers by individuals transfers by individuals.Definition of "eligible property".
Exchange of shares - reorganization.
Amalgamations - non-resident trusts and foreign investment entities.
Amounts to be included in respect of share of a foreign affiliate.
Foreign Investment Entities - Imputed Income.
Foreign Investment Entities - Mark-to-market.
Foreign Investment Entities - Accrual.
Foreign Investment Entities - Relief from Double Taxation.
Partnerships and their members.
Contribution of property to partnership.
Disposition of partnership property.
Trusts and their beneficiaries.
Disposition by taxpayer of capital interest.
Deduction in respect of dividend received from foreign affiliate.
Tax payable by Inter vivos trust.
Withholding and remittance of tax.
Rents and timber royalties - optional method of payment.
Foreign reporting requirements.
Returns in respect of foreign property.
Returns respecting foreign affiliates.
Definitions and certain arrangements under civil law.
