IT-201R2 "Foreign Tax Credit — Trust and Beneficiaries" 12 February 1996

4. When, as a result of a designation [under s. 104(22)], a portion of the income of a trust from a foreign source is deemed to be income of a...

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1. Subsection 104(22) allows a trust to designate its foreign source income for a taxation year to its beneficiaries provided the trust was resident...

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