CRA confirms that there is no T1134 filing obligation where a s. 94 trust holds an interest in a non-resident corp through an LP

If a U.S.-resident trust resident to which s. 94 applies is a member of a U.S. partnership holding a U.S.-resident corporation, who is required to file the T1134? CRA considers that none is, given inter alia that the trust is not deemed to be resident in Canada for s. 233.4(1)(c) purposes.

Neal Armstrong. Summary of 13 July 2016 T.I. 2015-0608671E5 under s. 233.4(1)(c).