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  • Taxation of trust net income – non-resident beneficiaries

    Trust distributions to non-resident beneficiaries are generally assessed to the trustee of the trust.

    Rules for non-resident beneficiaries
    Check the rule to ensure that a trustee is assessed on a non-resident beneficiary's share of the net income of a trust.

    Rules on particular amounts in net income
    Check the special rules apply to particular amounts included in net income, such as dividend income and capital gains.

    Rules for non-resident trustee beneficiaries
    Check what tax the trustee is liable to pay in respect of a trustee beneficiary's share of the trust's net income.

    Example – chain of trusts
    An example of the taxation of trust net income for non-resident beneficiaries.

      Last modified: 01 Dec 2022QC 19548