Search results

Thanks. That is probably how it works in the general case. However, I did some checks and I think that if I move to a country with which Canada has a tax treaty - that period should be excluded. I think that the immigration trust is defined in the Income Tax Amendments Act, 2006, Subsection...

Regarding the five year period of immigration trust. When does it start? In the year of the landing date or in the first tax residency year? For example, let's say I do the landing in 2010, after a few weeks I leave canada, and come back in 2012. Can I use the trust until 2015 or until 2017?