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May 1, 2024
The Revised And Expanded T3 Trust Return
There are so many issues to deal with arising from the expanded reporting requirements for the T3 Trust Income Tax and Information Return effective for 2023 and subsequent tax years. These new rules are both complex and confusing. Unfortunately, this article must quote extensively from CRA publications because the new trust reporting rules narrow or alter certain concepts from what a lay person or even some legal experts would understand might be the case.
Not only has the definition of...