( Disponible en anglais seulement )
New Income Tax Folio – S6-F1-C1: Residence of a Trust or Estate
Effective September 19, 2014, the Canada Revenue Agency (the “CRA”) released a new Income Tax Folio on the Residence of a Trust or Estate. This Income Tax Folio (“S6-F1-CI”) replaces and cancels Interpretation Bulletin IT-447, Residence of a Trust or...
