Words and Phrases - "express trust"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
52
n
25
o
38
p
79
q
3
r
74
s
86
t
44
u
14
v
8
w
20
y
2
“
1

CRA Webpage, New reporting requirements for trusts: T3 returns filed for tax years ending after December 30, 2023, updated on 12 March 2024

Summary Under
Tax Topics - Income Tax Act - Section 150 - Subsection 150(1.2)
meaning of express trust

2.4. What is an express trust?

Generally, an express trust is a trust created with the settlor's express intent, usually made in writing (as...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
express trust
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) no s. 162(7) penalty for 2023 taxation year of bare trust unless gross negligence 142
Tax Topics - Income Tax Act - Section 163 - Subsection 163(5) no s. 163(5) penalty for 2023 taxation year of bare trust unless situation egregious 191