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You are going to email the following CRA indicates that a dual-resident individual who is subject to direct U.S. tax on income from a s. 94(3) trust can generate a FTC if the trust income is annually distributed or he elects under s. 94(16)

Message Subject (Your name) has forwarded "CRA indicates that a dual-resident individual who is subject to direct U.S. tax on income from a s. 94(3) trust can generate a FTC if the trust income is annually distributed or he elects under s. 94(16)" - Tax Interpretations

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