CRA confirms obligation of trustee of s. 75(2) trust to issue T3 slip to contributor

CRA stated, further to its position at the 2016 STEP Roundtable, Q.13, that a T3 slip should be issued to the settlor of a s. 75(2) trust even though the trust has nil income because the income on the trust property is attributed to the settlor.

Neal Armstrong. Summary of 13 June 2017 STEP Roundtable, Q.12 under Reg. 204(1).