Residence of a Trust

As a rule, we consider that a trust is resident in Québec or in Canada when the trustee is resident in Québec or in Canada.

However, we may consider that a trust is resident in Québec even if the trustee is not resident in Québec, but it is shown that a large portion of the control and administration of the trust's property is entrusted to a person, other than the trustee, who is resident in Québec.

Where certain legislative provisions apply only if the trust is resident in Canada throughout the year, the trust is deemed to have met this condition if it is resident in Canada immediately before it ceased to exist.

Trusts that must file an income tax return

As a rule, a resident trust or a deemed resident trust must file an income tax return for any taxation year for which it has income tax payable.

The term “resident trust” means any trust described under Types of Trusts that is subject to Québec income tax for a given taxation year because it is in one of the following situations:

  • It is resident in Québec at the end of the year.
  • It is resident in Canada, outside Québec, at the end of the year and it operates a business in Québec during the year.

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