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Learn about income tax returns, consumption taxes, and the programs and credits for individuals, self-employed persons and members of a partnership.Find out more
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Learn about the tax obligations and rights of corporations, partnerships, trusts and organizations that carry out activities in Québec.Find out more
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Découvrez notre section pour les représentants professionnels, où vous trouverez de l'information sur vos obligations et sur Mon dossier pour les représentants professionnels.Find out more
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Definitions
Trust operating a commercial enterprise

Trust operating a commercial enterprise

A trust that carries on an organized economic activity in order to make a profit.

Note

Business trusts, investment trusts and real estate investment trusts are all considered to be trusts operating a commercial enterprise.

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Trust operating a commercial enterprise

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