Tax-liable taxpayer

A person who is, at a given time during a taxation year:

• a resident contributor, a resident beneficiary or an electing contributor of the trust or a joint contributor who made a contribution to the trust (that is, either a person, other than a corporation, that is resident in Québec at the end of the taxation year or a corporation that has an establishment in Québec during the taxation year); or
• a connected contributor of the trust who is either a person (other than a corporation) who made a contribution to the trust and was resident in Québec at a time prior to the given time or a corporation that made a contribution to the trust and had an establishment in Québec at a time prior to the given time.