Affiliated Person

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An “affiliated person” can be:

  • majority-interest beneficiary of the trust;
  • another trust, if a contributor to the other trust is affiliated with a contributor to the trust and a majority-interest beneficiary of one trust is affiliated:
    • with a majority-interest beneficiary of the other trust, or
    • with each member of a majority-interest group of beneficiaries of the other trust;
  • a corporation controlled, directly or indirectly, in any manner whatever, by the trust or by an affiliated group of persons of which the trust is a member;
  • a partnership of which the trust is a majority-interest partner.

In a broader context, a person is considered to be affiliated with:

  • his or her spouse;
  • a corporation controlled, directly or indirectly, in any manner whatever, by:
    • the person,
    • the person's spouse,
    • an affiliated group of persons of which the person or person's spouse (if applicable) is a member;
  • a partnership of which the person is a majority-interest partner;
  • a trust of which the person is a majority-interest beneficiary.
Note
  • For the application of the rules for affiliated persons, a partnership is considered to be a person.
  • An affiliated group of persons is a group of which each member is affiliated with every other member.

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