Regulation 204.2

Table of Contents

Regulation 204.2
Subsection 204.2(1)
Administrative Policy(1)
Articles(1)

Subsection 204.2(1)

Administrative Policy

20 June 2023 STEP Roundtable, Q.4

Pursuant to Reg. 204.2(1)(a), a trustee of a trust is required to report information about each “beneficiary” of the trust, unless the trust...

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Words and Phrases
beneficiary

Articles

Kate Harris, Balaji (Bal) Katlai, "New Trust Disclosure Rules: The Unfolding of the Propep Nightmare", Tax for the Owner-Manager,” Vol. 20, No. 4, October 2020, p. 7

Quaere whether Proprep indicates that contingent beneficiaries must be disclosed (p. 7)

Consider a trust indenture that includes a "conditional"...

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