IT-381R2 "Trusts - Deduction of Amounts Paid or Payable to Beneficiaries and Flow-Through of Taxable Capital Gains to Beneficiaries" under "Double Taxation Relief"

An income beneficiary may agree to pay a trust's tax liability arising from a designation under ss.104(13.1) or (13.2).

2. As a general rule, amounts included in the income of a trust's beneficiary under subsections 104(13), 104(14) or 105(2) (described in ¶s 1(a)...

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