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The Charter of the French language and its regulations govern the consultation of English-language content.

Unit Trust

Note

This page is currently being updated. Please refer to the 2023-11 version of the Guide to Filing the Trust Income Tax Return (TP-646.G-V).

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A unit trust is an inter vivos trust in which, at any particular time, a beneficiary's interest is defined in terms of the units of the trust.

The trust and its units must nevertheless meet the conditions set forth in the Taxation Act.

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