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Managed investment trusts
You must show any income or credits you receive from any managed investment product on your tax return.
Special disability trusts
There are specific instructions for completing the Trust tax return if you are the trustee of a special disability trust that was set up to provide for the care and accommodation needs of a person with a severe disability.
A trust is an obligation imposed on a person or other entity to hold property for the benefit of beneficiaries. In legal terms, a trust is a relationship not a legal entity.