A non-resident trust that, at a given time in a taxation year, is in one of the following situations:

• The trust was created for a non-resident beneficiary who has an impairment and is a dependant.
• The trust was created as a consequence of the breakdown of a marriage or relationship for non-resident children or for the non-resident former spouse.
• The trust is an agency of the United Nations, it owns and administers a prescribed university or it has received donations from the Crown.
• The trust was created exclusively for charitable purposes.
• The trust is managed by a deferred profit-sharing plan (DPSP), a retirement compensation arrangement or a foreign retirement arrangement.
• The trust is administered to provide benefits to employees for qualifying services.
• The trust is administered to provide benefits for services rendered in the de facto resident country of the trust by non-resident natural persons.
• All of the beneficiaries of the trust hold fixed interests and the trust meets certain other conditions.