Emes, "Planning for Immigration to Canada from Countries other than the United States", 1993 Corporate Management Tax Conference Report, c. 13.

Summary Under

Tax Topics - Income Tax Act - Section 56 - Subsection 56(4.1)

Discussion of immigrant trusts.

Summary Under

Tax Topics - Income Tax Act - Section 74.4 - Subsection 74.4(2)

Discussion of immigrant trusts.

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