Resident Portion

All of a deemed resident trust's property that is, at a given time:

  • property contributed to the trust by a contributor that is a resident contributor at that time, or by a connected contributor, if the trust has, at that time, a resident beneficiary;
  • property that is acquired, no later than at the given time, by a debt contracted by the trust, if
    • all or part of the debt is secured by property that is included in the trust's resident portion,
    • at the time the debt was contracted, it is reasonable to conclude that the debt will be repaid, at some time, with property included in the trust's resident portion,
    • a person resident in Québec or a partnership of which a person resident in Québec is a member has an obligation, either absolute or contingent, to effect any undertaking (including a guarantee, covenant or agreement) to ensure the repayment, in whole or in part, of the debt, or has provided any other financial assistance in respect of the debt.

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter