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BENEFICIAIRE ETRANGER ASSIMILE [1 record]

Record 1 2026-03-04

English

Subject field(s)
  • Taxation Law
  • Taxation
  • Federal Administration
OBS

In Canadian tax law, a type of beneficiary of a trust in the context of tax on designated income of certain trusts.

French

Domaine(s)
  • Droit fiscal
  • Fiscalité
  • Administration fédérale
OBS

En droit fiscal canadien, il s'agit d'un type de bénéficiaire d'une fiducie dans le contexte de l'impôt sur le revenu distribué de certaines fiducies.

Spanish

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